International journal of business and social science最新文献

{"title":"Determinants of Banks’ Capital Structure: A Review of Theoretical and Selected Empirical Research","authors":"Tengku Wasimah Raja Harun, Nazrol Kamil Mustaffa Kamil, Razali Haron, Z. Ramly","doi":"10.30845/IJBSS.V11N12P17","DOIUrl":"https://doi.org/10.30845/IJBSS.V11N12P17","url":null,"abstract":"The determinant of capital structure is very crucial in decision making as the determinants of capital structure in banking system are vary from non-financial firms since banks played different roles from others. Banks are required to hold more capital than the minimum capital requirement laid down by the regulators. This is because of banks tend to confront with several risks which might be affected the banking operation and severely have possibility to insolvent. Nevertheless, there is limited studies investigate the determinants of banks’ capital structure as this type of research were mostly conducted for non-financial firms. For banks, which considered as highly leverage, should have ability to determine the appropriate amount of capital to engross unpredicted losses \u0000arising from its daily transactions. Furthermore, the understanding on how bank choose their capital structure and the appropriate related theory still under-explored in the literature of banking. Therefore, due to some argument related to the theories, this paper is aiming to discuss on the capital structure from banking perspectives and explored the specific determinants which can be the ultimate factors to determine banks’ capital structure.","PeriodicalId":108255,"journal":{"name":"International journal of business and social science","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126394594","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Judges and Lawmaking Authority: The New Brazilian Civil Procedure Code and the Limits of How a Civil Law Judge Could Act As a Common Law Judge","authors":"Rafael de Oliveira Rodrigues","doi":"10.30845/ijbss.v11n1a4","DOIUrl":"https://doi.org/10.30845/ijbss.v11n1a4","url":null,"abstract":"This article intends to compare two distinguished legal systems, by the perspective of the role of judges and how this officer of the court applies and interprets the law. This paper focuses on how and when judges are allowed to create the law within their judicial decisions. In this sense, we analyze how application and interpretation of the law fit within the legal concept of discretion and, in case of adopting the possibility in which the judicial authority carries out this prerogative. Also, it is taken into account how different judicial discretion comes from legislative and administrative discretion. Taking law application and interpretation as an exercise of judicial discretion is a key element to allow us to identify the way the judges create the law in civil law and common law systems. This reasoning will lead us to find elements to understand the purpose and length of a trend seen in countries in Latin America such as Brazil and its new Civil Procedure Code, which focuses on importing means from common law system to increase the efficiency of Judiciary Power, in order to attend social needs.","PeriodicalId":108255,"journal":{"name":"International journal of business and social science","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124174840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Vignette Study of Middle Managers’ Responses to Continuous Improvement Initiatives by Top Management","authors":"F. Hermkens, S. Dolmans, S. Romme","doi":"10.30845/IJBSS.V10N6P12","DOIUrl":"https://doi.org/10.30845/IJBSS.V10N6P12","url":null,"abstract":"To better understand why continuous improvement (CI) initiatives often fail and do not result in sustained changes, this paper investigates how management’s conceptualization of a continuous improvement program affects its implementation via middle managers. The study serves to identify the differences in outcomes of CI initiatives arising from implementing CI as an integral management versus an efficiency-improvement approach. This research draws on a vignette study (i.e. scenario experiment) with 107 middle managers working at one of the largest financial institutions in the Netherlands. The findings arising from this study suggest that CI is more likely to be adopted into the organizational culture, enhance the customer orientation among employees and improve the work atmosphere, when it is implemented as an integral management approach rather than as an efficiency-oriented program.","PeriodicalId":108255,"journal":{"name":"International journal of business and social science","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128781429","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Effect of Selected Board Characteristics on Financial Voluntary Disclosure among Manufacturing Firms Listed in Nairobi Securities Exchange Michael Kimeu Kamwana Dr Robert Ombati (PhD)","authors":"Michael Kimeu Kamwana, R. Ombati","doi":"10.30845/IJBSS.V9N12P15","DOIUrl":"https://doi.org/10.30845/IJBSS.V9N12P15","url":null,"abstract":"Information asymmetry aids in investment decision making. In several instances listed companies are only required to disclose information as stipulated in international financial reporting and capital market authority guidelines. In some cases, listed companies provide quantitative and qualitative information which may be paramount to decision making amongst different stakeholders. Consequently, the study investigated the effect of selected board characteristics on financial voluntary disclosure among manufacturing firms listed in Nairobi securities in Exchange. Exploratory research was adopted and census of all 10 listed manufacturing applied. Correlation and regression analysis were used to analyse the data. Results of the study revealed positive and significant relationship between board size, independent directorship, audit committee size, gender board diversity board ownership and financial voluntary disclosure. It was concluded that there is need to incorporate independent board membership, match board size with company size, have fully functional audit committee,","PeriodicalId":108255,"journal":{"name":"International journal of business and social science","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116663072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Awareness and knowledge of takaful in Malaysia: a survey of Malaysian consumers","authors":"Rusni Hassan, S. Salman, Salina Kassim, Hafiz Majdi Abdul Rashid","doi":"10.30845/ijbss.v9n11p6","DOIUrl":"https://doi.org/10.30845/ijbss.v9n11p6","url":null,"abstract":"Insurance, nowadays, is no longer a luxury rather a necessity. Government regulations and employment are two very important factors that contribute to the huge overall growth of the insurance industry because they force general public to buy it. The concept behind conventional insurance is contrary to the principles of Islam and socio-ethical perspective. The purpose of Shari’ah is to create and maintain a harmonious social environment by moulding our conducts in all aspects of our ritual and daily life.Takaful industry remains to be relevant even after three decades of its introduction due to the continuous demands from the multiracial and multi-ethnic participants from various backgrounds. The said industry celebrates the contributions of their stakeholders, namely the Takaful operators, Shari’ah advisors and the participants or customers. Additional credit for the progressive development of Takaful industry goes to the consistent guidelines from the regulators. However, one factor that hinders further development of Takaful industry is the lack of awareness of its presence and purpose in Malaysian market. Therefore, this paper was designed to examine the knowledge and awareness of Takaful among Malaysian consumers in Malaysia by collecting primary data through survey questionnaires. Out of the 600 questionnaires that were sent to consumers in greater Malaysia i.e. Kuala Lumpur and Selangor, we received 503 questionnaires. Random selection was used to select the sample from the known population. The findings show that out of the 503 respondents, 124 have no knowledge of Takaful and 45% are not aware that Takaful policy holders share risks mutually. Also, 33.2, %, 38.8% and 37.2% do not know that Takaful is free from gambling, uncertainty, and interest.70.2% respondents, however, think that Takaful products comply with Shari’ah.","PeriodicalId":108255,"journal":{"name":"International journal of business and social science","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132811723","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analytical study on social change in Tunisia from the pre-colonial period to Arab spring","authors":"Hamda Ghalib M. G. Almheiri, A. Shuriye","doi":"10.30845/IJBSS.V9N10P18","DOIUrl":"https://doi.org/10.30845/IJBSS.V9N10P18","url":null,"abstract":"There are natural forces of circumstances that control human system; inclination of change in man is very high and quick, however, occurrence of change has become constant and unchanging nature of life. In fact, that has become permanent phenomenon in human society. What are the components that changes in man’s life, behavior and characters, dogmas and beliefs, customs, norms and values, or all together? This research aims to provide an answer to the above question, through the study of radical socio-political changes in Tunisia from Precolonial Period until 2011 Revolution. Tunisia which is one of the most beautiful society, and the model of profound radical change at times, such as the revolution that sparked the Arab Spring (al-Raī’u al-‘Arabī) which is expected to change the Arabs world in twenty years or more, and in another time, an example of gradual change that takes a long time, as it happened during the time of independence and Bourguiba’s negotiation with the French colonists. In fact, Tunisia is claimed to be considered as the citadel of the West and the model that all the countries of the South must adopt and follow. This research has revealed that the phenomenon of radical change has occurred twice in Tunisia after its independence in 1956: first: when Habib Bourguiba issued the family code after four months from the independence, in which he abolished the legitimate provisions that related to religion and faith of the citizens by the force of law, and consequently followed by the series of decisions until the end of Bin Ali's reign, secondly: when Bu’azīzī set fire on himself, in fact as if he set the whole Arabs world ablaze. The research has figured out that Tunisia has been a pioneer in many fields, including its leadership in the establishment of the first educational institution in the sense of the university - Zaytuna University, it also pioneered the application of a new concept in the ideological war waged against the Islamists; policy of the sources drains which has become an exemplary strategy in the global war on the terrorism, as well as its application to finance, liquidation and others. The research confirmed that there are some symbolic community titles and ranks such as mysticism leaders, chief Shūrā of al-Mālikiyyah Council, first Imam of al-Zaytūnah Mosque, representing the moral weight in Tunisian society and playing vital roles in the community as well, especially in reconciling and bringing people of different segments in the society together on the public interests. In addition, the public Awqāfroles were also very essential, where its activities did not only limit to the Tunisian citizens but there were also allotted amount to the two Holy Mosques (Makkah and Madinah Mosques). The research concluded that the change occurs in any given society through one of these ways: law, principle of education and force, and for different purposes, including: Human need for dignity and personal respect, social need for jus","PeriodicalId":108255,"journal":{"name":"International journal of business and social science","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130629179","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"When Criminal Laws affects Business Enterprises: A Case Study of the Tattoo Parlours Act in Queensland, Australia","authors":"R. Lincoln, Lucy Gubbins","doi":"10.30845/IJBSS.V9N7P5","DOIUrl":"https://doi.org/10.30845/IJBSS.V9N7P5","url":null,"abstract":"Several Australian states have embarked on legislative reform aimed at curbing motorcycle club members’ involvement in criminal activities. These reforms extended into the sphere of legitimate business enterprises with the creation or amendment of occupational licensing regulations. This article examines one such example — the Tattoo Parlours Act 2013 in Queensland — with a particular focus on its use of criminal intelligence evidence, its non-disclosure provisions, and how these impact on fairness, equality, and the right to conduct business. This review sets out the background to the Act, explains the processes of application and appeal, and critiques the consequences of such licensing laws. The paper canvasses three main issues: that these laws constitute “hyperlegislation” that is characterised by political expediency, haste, and poor drafting; that the criminal law, especially that which deals with associations, can impact on legitimate enterprise; and that such laws lead to the stigmatisation of individuals giving few avenues for legal recourse. With this tranche of laws having been recently reviewed and revised, it is anticipated that many of these criticisms have been addressed. However, it is doubtful that all problematic aspects of the laws will be reversed, and it is unclear what opportunities for redress will be open to those individuals and businesses who were subjected to the laws in their previous form.","PeriodicalId":108255,"journal":{"name":"International journal of business and social science","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115248486","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Governability and Governance from a Complex Perspective","authors":"Jorge Brower Beltramin, Facultad Tecnológica","doi":"10.30845/ijbss.v11n10p5","DOIUrl":"https://doi.org/10.30845/ijbss.v11n10p5","url":null,"abstract":"This article establishes, in the first instance, a reading tour on the conceptual geography of the terms governability and governance, exposing in this journey significant links with other fields of meaning and notions within them, which enable a better understanding of these terms. Then, we propose a rereading from the complexity to enrich the sense of the concepts of governability and governance. This contribution, coming from an epistemic epistemological dimension, contributes not only to increase the semantic density of the concepts but also contributes a form of knowledge whose effect goes beyond the theoretical plane, being expressed in decision-making in the organizational field, whatever his, her nature.","PeriodicalId":108255,"journal":{"name":"International journal of business and social science","volume":"40 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120815479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Daddies on the Scene, Mommies at the Backstage: The Gendered Nature of German Academia","authors":"Nazlı Ayşe Ayyıldız Ünnü","doi":"10.30845/ijbss.v11n5a10","DOIUrl":"https://doi.org/10.30845/ijbss.v11n5a10","url":null,"abstract":"This article discusses the reasons for the under-representation of women in higher positions in German universities. Besides, the reasons underlying this problem are drawn from the suggestions of academics. The challenges faced by the academics throughout their careers, how these challenges differ by gender, and gender discrimination are also discussed to gain an in-depth insight on marginalization of women in science. The data comes from 24 in-depth interviews with academicians in a German University, which has formal equal opportunities policies and gender monitoring systems in place. System based barriers, the mutual exclusivity of career progress and family, curse of caring, lower self-confidence and efficacy levels of women, reluctance of women, lack of supportive mechanisms are stated as some of the factors, leading to under-representation of women in higher positions by respondents. These factors were mostly linked with the old idea generating from gender roles, either implicitly or explicitly.","PeriodicalId":108255,"journal":{"name":"International journal of business and social science","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121370235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Enterprise Risk Management, Top Management Demographics, Macro Environment and Organizational Performance: Evidence from Kenyan State-Owned Corporations","authors":"E. Otieno, M. Ogutu, B. Ndemo, G. Pokhariyal","doi":"10.30845/ijbss.v10n11a15","DOIUrl":"https://doi.org/10.30845/ijbss.v10n11a15","url":null,"abstract":"This journal is a conceptualization of the relationship between Enterprise risk management, Top management demographics, Macro environment and performance. Some researchers have argued that Enterprise risk management influence performance positively whereas others have advanced that the influence is negative whereas others have contended that this strategic management practice is fairly recent, adopted to varying extent and its influence on performance is yet to be fully realized. There is also no agreement on the moderating influence of Top management demographics on the relationship between Enterprise risk management and organizational performance. The moderating influence of Macro environment on the relationship between Enterprise risk management and performance is also not conclusive. It was for this reason that there was need to explore the existence of these relationships. The context of the study was Kenyan State-owned corporations.","PeriodicalId":108255,"journal":{"name":"International journal of business and social science","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127092306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}