14th GCBSS Proceeding 2022最新文献

{"title":"Anxiety, burnout, and the Perception of stress among healthcare workers of Orissa, India during the Covid 19- pandemic: Can yoga be an effective tool?","authors":"Dr. Tapaswini Dash, Dr. Eugenia A. Boa, Ms. Taddao Kusonwatthana","doi":"10.35609/gcbssproceeding.2022.2(61)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(61)","url":null,"abstract":"The current global healthcare crisis can be regarded as the unprecedented COVID-19 pandemic afflicting the twenty-first century's population. Aside from the high transmission rates, no proven medication, the widespread ambiguity surrounding this pandemic has also been a major challenge for HCWs. They feel obligated to respond to the call to help people, but are paralyzed by the fear that they will contract a disease while assisting others. COVID-19 has imposed pressures on healthcare professionals who are already at a high risk of burnout. This contradiction has led to psychological suffering, such as depression, anxiety, and sleep disturbances, among Health care Worker. Recent studies have shown that yoga practice makes a big difference in how healthcare professionals feel about their own accomplishments, depression, anxiety, stress, perceived resilience, and compassion. Health Care Workers in Orissa, India, working at a covid hospital, were the subjects of a before-and-after yoga intervention study designed to gauge the impact of the practice on their levels of burnout due to their own lives, nature of their job, and their patients. The results of this study indicate that yoga can be an effective factor for resilience to stress and help healthcare workers cope with burnout, stress, and anxiety.\u0000\u0000\u0000Keywords: Anxiety, Burnout, Yoga.","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132191787","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":"Islamic Infrastructure Project Finance: A Literature Review","authors":"Amrin Farikhi, C. Utomo, R. Ismal","doi":"10.35609/gcbssproceeding.2022.2(36)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(36)","url":null,"abstract":"Infrastructure plays an important role in supporting economic growth and competitiveness of a country, and well-developed infrastructure is often considered as the foundation for economic growth (Abdurraheem & Naim, 2018); (Amel et al, 2020). Infrastructure investment and economic growth are interrelated, because infrastructure improvements will have an impact on increasing economic growth, which in turn will encourage infrastructure investment (Selim et al, 2019). Infrastructure projects have a very large scope, long time span, and involve many stakeholders, and the need for investment in infrastructure also becomes less liquid (Mohamad, 2015). Infrastructure projects have two important characteristics that must be considered in terms of financing. The first is the long-term investment period and the second is the high cost involved in infrastructure projects (Manzoor et al, 2017). Most large-scale infrastructure projects are financed non-recourse to the sponsoring companies, this type of financing is commonly known as project finance (Camacho, 2005). Project finance has been implemented globally in infrastructure financing both in developed and developing countries. The current condition faced by developing countries, besides the high investment value required and short-term for financing in infrastructure development are the high interest rates (United Nations, 2021). Project finance with a sharia scheme (Islamic project finance) is expected to be one of the best alternatives in overcoming infrastructure financing problems. Sharia financing is the most appropriate instrument for infrastructure financing because the basic asset is the project itself that it can be used as a method for financing infrastructure investment (Abdulkareem & Mahmud, 2019) and other activities that are prohibited by Islamic finance principles (Rarasati et al, 2013).\u0000\u0000\u0000Keywords: Infrastructure; Long-term Investment; Project Finance; Sharia Scheme; Sukuk.","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131493893","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":"The Multi-horizon Exchange Rate Exposure of Consumer Products and Services Sector in Malaysia","authors":"Hishamuddin Abdul Wahab, Nurul Afaaf Mohd. Nasir","doi":"10.35609/gcbssproceeding.2022.2(17)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(17)","url":null,"abstract":"After the abolishment of fixed exchange regime under the Bretton Woods System in 1970s, the issue of foreign exchange risk expecially among multinational corporations operating under small and open economies of Malaysia remains relevant till today. According to Abdul Wahab et al. (2017) and Adler and Dumas (1984), exchange rate exposure refers to the extent of firm's sensitivity to exchange rate fluctuations. While there has been growing interest in examining foreign exchange risk incidence under Malaysia market, however limited studies have been focusing on single sector of consumer products and services in Malaysia. Under Bursa Malaysia, the sector consists of several sub-fields including agricultural products, automotive, food and beverages, household goods, personal goods, retailers and travel and leisure services. Given the wide range of products and services, the corporations under the sector have been involved in vigorous cross-border trading activities. The consumer products and services equities become the second largest sector in Bursa Malaysia which constitues 15.89% of total stocks in main market of Bursa Malaysia in July 2021 with a 265.02 billion of total market capitalization. In terms of methodological issue, the study addresses on the bias in exchange risk pricing in previous studies. Specifically, majority of past studies assume homogeneity of exchange risk across time domains which seems to be unrealistic. Capital market contains wide range of participants with heterogenous investment holdings and expectations. To address time domain bias, the study adopts Maximal Overlap Discrete Wavelet Transformation (MODWT) in foreign exchange risk pricing to decompose a single time domain series into multiple time domains. Given this, the primary objective of the study is to examine the extent of multi-horizon foreign exchange exposure of consumer products and services sector in Malaysia from January 2000 till December 2020.\u0000\u0000\u0000Keywords: Currency Exposure, Wavalet Technique, MODWT, Malaysian Consumer Sector","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128981475","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":"Do sustainability criteria affect the valuation of companies? Evidence from an oil giant","authors":"G. Antonio","doi":"10.35609/gcbssproceeding.2022.2(30)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(30)","url":null,"abstract":"Nowadays we see how many media, governments and international organizations are echoing the serious consequences of climate change on our planet. A report recently published by the United Nations Climate Change Organization (UN Climate Change News, 2022) reiterated that the practices currently being carried out by governments are not sufficient to keep the temperature increase to 1.5ºC compared to the pre-industrial era. Moreover, it predicts that if we continue with business as usual, the increase will be 2.5ºC by the end of the century. One of the solutions to this problem is the energy transition, understood as a paradigm shift in which the system gradually stops relying on fossil and non-renewable energy sources, to make way for the exploitation, use and consumption of alternative energy sources that will reduce CO2 emissions and improve waste and water management, among many other advantages (Edenhofer et al. 2012). According to the latest report published by the British oil company BP (BP Statistical Review, 2022), 55% of the energy consumed by The Earth in 2021 will come from oil and gas, compared to 7% from renewable energies.\u0000\u0000\u0000Keywords: O&G sector | DCF Method | Sustainable criteria | Investment | VDA approach","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130989880","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":"Environmental management accounting framework for small businesses. A case of blacked-owned businesses in developing economy.","authors":"S. Mukwarami, Huibrecht M van der Poll","doi":"10.35609/gcbssproceeding.2022.2(84)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(84)","url":null,"abstract":"Despite global calls for environmental management accounting practices (EMAPs) application across the business spectrum, the implementation of EMA has gained traction mostly in large and international corporations, leaving out black-owned small businesses on the periphery, particularly in South Africa. The study aims to identify challenges inhibiting the successful implementation of EMAPs and raise environmental awareness for an improved understanding of environmental protection within black business communities. The qualitative method employed a systematic literature review approach involving the analysis of published articles accessible from Google Scholar, Science Direct, and Scopus. After a comprehensive analysis of the extant literature, the study identified inadequate enforcement, environmental knowledge gap, insufficient resources, poor governance, and a limited number of experts as determinant challenges contributing to poor environmental performance. Additionally, the study suggests that environmental education, visible environment policing, and the employment of experts can go a long way in promoting environmental sustainability. The study recommends all stakeholders participate optimally in implementing EMAPs for improved environmental performance. Also, educating business operators on the importance and benefits of EMAPs is imperative to achieving a risk-free environment. An EMA narrative remains vital for the sustainability of the environment, and therefore further research should focus on various approaches to promoting environmental protection in marginalized areas.\u0000\u0000\u0000Keywords: Environmental management accounting, small businesses, environment, sustainability, environmental education","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114586627","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":"The ESG performance in relation to the Board of directors' characteristics, sustainability incentives compensation, and CSR committee: a cross-national study","authors":"Tijani Amara, A. Ahmadi","doi":"10.35609/gcbssproceeding.2022.2(23)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(23)","url":null,"abstract":"This paper seeks to fill the gap of the characteristics of board of directors, compensation policy, and the CSR committee can influence its ESG performance by examining the impact of board characteristics', sustainability incentive compensation, and a CSR committee on ESG performance. Using one of the largest datasets to date, consisting of an unbalanced data set of 36,764 constant-year observations from 6000 listed companies, covering a 16-year period (2002-2017) from 60 countries around the world. Anyway, we show that the share of board independence is positively related to the ESG scores. The relationship between women on the board of directors and management performance in the area of environmental, social and institutional governance is important to any institutional area. The results reveal that offsetting sustainability incentives has a positive effect in some geographic areas. There is a positive correlation between the performance of the ESG and the CSR Committee.\u0000\u0000\u0000Keywords: ESG performance; board of directors; sustainability incentives compensation; CSR","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116256466","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":"Hybrid Legal Entities for Social Enterprise as Social Innovation","authors":"Prapin Nuchpiama","doi":"10.35609/gcbssproceeding.2022.2(21)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(21)","url":null,"abstract":"Social innovation has become a new way of solving social problems and a force of change for the people's better quality of life. It essentially involves empowerment of the people with a view to enhancing their potential for competition with the private sector and reduced dependence on the state sector. Social enterprise is now recognised as a form of social innovation, because the concept is based on a combination of a social benefit goal and the achievement of financial sustainability. This paper relies on a documentary enquiry, paying particular attention to the exploration of hybrid legal forms for social enterprise, especially the U.S. Low-Profit Limited Liability Company (L3C). This hybrid legal entity is taken here as a practical form of social innovation to solve social problems. The paper has followed a qualitative analytic mode making use of various types of documents obtained from many sources. Social innovation does not simply involve the availability of new strategies, approaches, or methods. It also requires appropriate legal environment. For this reason, the law itself needs to adjust, i.e. making itself innovative, so that it creates a legal setting favourable to social innovation, such as the one emerging in the United States in the form of hybrid legal entities initiated to promote social enterprise. Legal development in this way may be conceived of as legal innovation to solve social problems.\u0000\u0000\u0000Keywords: social innovation, social enterprise, law, Low-profit Limited Liability Company (L3C).","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123911501","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":"Assessing the Effects of the COVID-19 Pandemic on the Evolution and Efficiency of Health Expenditure in Eastern European Countries","authors":"Petrescu Corina, G. Veronica","doi":"10.35609/gcbssproceeding.2022.2(55)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(55)","url":null,"abstract":"In the global context of the COVID-19 pandemic, economic and social systems were shaken to their foundations, in the sense that many businesses had to close or suspend their activities, which also had a negative impact on the quality of life of the population, both from a medical and economic perspective. Thus, like other countries around the world, Eastern European countries that are members of the European Union (EU) community have also faced such economic and health problems, which have led to multiple crisis situations that have not been managed in the most optimal, efficient and targeted way to meet the real needs of the population, generating discontent and protests among them. In view of these issues, the aim of this paper is to identify the main factors impacting on the evolution of health budget expenditures allocated to the management of the COVID-19 crisis in Eastern European countries and the efficiency of the allocation of these costs.\u0000\u0000\u0000Keywords: Eastern Europe, health expenditure, GDP, COVID-19","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"296 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115869426","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":"Sustainable Aquaculture Technologies: Adoption Readiness, Perceived Behaviour and Determinant Barriers among the Fish Farmers in Penang, Malaysia","authors":"N. S. Mat Zain, Lai Kuan Lee","doi":"10.35609/gcbssproceeding.2022.2(53)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(53)","url":null,"abstract":"Aquaculture has been the world's fastest-growing food production sector for the last two decades. Collectively, the local aquaculture sector produced 391,000 tonnes of cultivated organisms, with an economic value of over USD 700 million, accounted about 0.2 percent of Malaysia's gross domestic product (GDP) in 2019 (Azra et al., 2021). Penang's aquaculture production gained the highest wholesale revenue in Malaysia. Brackish water ponds and cages constitute the majority of Penang's aquaculture and reported the highest number of culturists. Fisheries from brackish water have been contributing nearly 50% of the total fish production, and about 69% of its value in Penang (Penang Institute, 2020). Of these, sea bass and snapper recorded the highest production, followed by shrimp, cockle and other brackish water cages species, such as hybrid grouper and mackerel. Technology and practice adoption research has recently gained popularity in the area of aquaculture studies (Joffre et al., 2020). A variety of factors have contributed to the low output. A lack of knowledge about recommended fish farming practices is one of the socioeconomic characteristics of fish farmers and non-adoption (Muddassir et al., 2016). Lack of livelihood asset, either physical or human assets particularly in terms of knowledge, access to information, and experience, and aspects of sustainability in terms of environmental conservation. The issue of production sustainability, employment of improved technology, concept of eco-friendly, and food safety regulations are known challenges for the aquaculture industry. Furthermore, constraints such as the education and knowledge, human greed, irresponsible, short-sighted activities, small farm size and investment, uprising cost of production and weak legislation and enforcement are generally common among the aquaculture farmers (Othman, 2010). With the aforementioned, this research is aimed to access extension and advisory services, adoption of aquaculture technology, and determine the barriers that threatened the sustainability of the aquaculture industry.\u0000\u0000\u0000Keywords: Adoption; Aquaculture; Barriers; Sustainable; Technology","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"1 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132069134","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 Study on Strategic application of Business Ecosystem to Practical\u0000Management system","authors":"Daisuke Sato, M. Ishioka","doi":"10.35609/gcbssproceeding.2022.2(81)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(81)","url":null,"abstract":"In recent years, the market environment has been undergoing rapid changes, such as intensifying international competition and diversifying customer needs, and there are limits to how well a company can respond to these changes on its own. To achieve stable development, companies need to continuously create innovations in response to market changes and cocreate value with other actors, moving away from independent development. Under these circumstances, it is important to build ecosystem as a framework for companies to share knowledge and technology with various entities other than their own. Although many studies address ecosystem related to business analysis, there is no clear definition or set theory for ecosystems, and the concept is fuzzy. In addition, while there are many case studies prove existing ecosystem few studies discuss how to construct a new framework based on ecosystem theory. In order to organise the complex and cumbersome ecosystem concept, this study categorises representative ecosystem studies based on their theoretical background, definitions and characteristics. This study examines ways in which ecosystem theory can be used in practical management strategies.\u0000\u0000\u0000Keywords: Business ecosystem, Innovation management, Resources management, Affiliation approach, Structural approach","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130609949","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}