Journal of Advanced Research in Business and Management Studies最新文献_第3页

Level of Shareholders Activism among Malaysian listed companies-An overview 马来西亚上市公司股东行动主义水平综述

Journal of Advanced Research in Business and Management Studies Pub Date : 2020-06-15 DOI: 10.37934/arbms.19.1.6072

Mohd Shazwan Mohd Ariffn, W. Wan-Hussin, Siti Seri Delima Abdul Malak

引用次数: 1

Issues with New Service Development Process in a Telecommunication Service Provider 电信服务提供商新业务开发过程中的问题

Journal of Advanced Research in Business and Management Studies Pub Date : 2020-06-15 DOI: 10.37934/arbms.19.1.2941

Hafizah Zainool Abidin, R. Dziyauddin, Kamilah Radin Salim

{"title":"Issues with New Service Development Process in a Telecommunication Service Provider","authors":"Hafizah Zainool Abidin, R. Dziyauddin, Kamilah Radin Salim","doi":"10.37934/arbms.19.1.2941","DOIUrl":"https://doi.org/10.37934/arbms.19.1.2941","url":null,"abstract":"The research addresses the issues of an existing New Service Development (NSD) process, which is based on the waterfall method at an Internet Service Provider (ISP) in Malaysia. In this particular ISP, account managers and pre-sales personnel respond to the corporate customers’ requirements as and when needed. Not all requirements can be met with existing services. Some requires customization and new service development may reach up to a year which is way beyond the customers’ deadline. Therefore, this research aims at gauging the issues with the existing NSD process flow by investigating the relevance of the existing method to cater the current market demand including the evolution of technology. The research was conducted using qualitative method. Account managers and pre-sales personnel were interviewed to understand the issues they face with the existing NSD process flow. The semi-structured interview responses were analysed according to themes deduced from the interview transcripts. The main issues highlighted by the interviewees were high dependencies on technology and delivery partners resulting in high out-payment as well as low profit margin and long process for service readiness. All the interviewees agreed that the existing NSD process flow needs to be improvised to cater for the ever-changing market trends. In this research, the interviewees provided suggestions on improvements to the NSD process. In conclusion, the improved NSD process could essentially lead to an efficient service development process and hence facilitating the ISP's competitiveness in the industry world.","PeriodicalId":143359,"journal":{"name":"Journal of Advanced Research in Business and Management Studies","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133361505","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}

引用次数: 1

Enterprise Risk Management (ERM) Behaviour Matrix: Mapping ERM Implementations of Non-Financial Public Listed Companies in Malaysia 企业风险管理(ERM)行为矩阵:马来西亚非金融上市公司ERM实施映射

Journal of Advanced Research in Business and Management Studies Pub Date : 2020-06-15 DOI: 10.37934/arbms.19.1.4259

Zakiah Abdul Khalik, Rabihah Md. Sum

{"title":"Enterprise Risk Management (ERM) Behaviour Matrix: Mapping ERM Implementations of Non-Financial Public Listed Companies in Malaysia","authors":"Zakiah Abdul Khalik, Rabihah Md. Sum","doi":"10.37934/arbms.19.1.4259","DOIUrl":"https://doi.org/10.37934/arbms.19.1.4259","url":null,"abstract":"This study investigates ERM implementation of non-financial public listed companies (PLCs) in Malaysia against company size and leverage. The ERM implementation is proxy by ERM Score. The ERM Score is based on COSO ERM Framework. Company size and leverage is proxy by total revenues and liabilities/equities. The objective is to observe changes in ERM implementation in response to changes in company size and leverage. This study develops a 3 by 3 matrix named ERM Behaviour Matrix to understand the changes. The behaviour matrix captures changes in ERM implementation by mapping the ERM Score against company size and leverage. The ERM implementation behaviour is defined as changes in ERM implementation driven by two stimuli, company size, and leverage. Data are collected from annual reports 2016-2017. The study samples are 44 non-financial PLCs of high-risk sectors (energy, utilities, and telecommunications and media). The matrix shows positive ERM behaviours for company size. ERM scores increases as firm size increases, and decreases as firm size decreases. The matrix shows mixed ERM behaviours for leverage. A number of companies’ shows status-quo behaviour i.e. as leverage increases, ERM Score remain constant. In contrast, several companies’ shows negative behaviour, i.e. as leverage increases, ERM Score decreases. The matrix is an alternative approach to understand ERM implementation. It is a simple and easy to use behaviour tool mapping ERM implementation against firm size and firm advantage. It can be use in practice to monitor ERM implementation by companies. Results of this study contribute to enhance understanding on ERM implementation by public limited companies (PLCs) in Malaysia.","PeriodicalId":143359,"journal":{"name":"Journal of Advanced Research in Business and Management Studies","volume":"189 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116166259","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}

引用次数: 1

Zakat and Tax Compliance Behaviour in Yemen: A Conceptual Study 天课与也门税收合规行为:一项概念研究

Journal of Advanced Research in Business and Management Studies Pub Date : 2020-06-15 DOI: 10.37934/arbms.19.1.114

M. Obaid, Idawati Ibrahim, N. M. Udin

{"title":"Zakat and Tax Compliance Behaviour in Yemen: A Conceptual Study","authors":"M. Obaid, Idawati Ibrahim, N. M. Udin","doi":"10.37934/arbms.19.1.114","DOIUrl":"https://doi.org/10.37934/arbms.19.1.114","url":null,"abstract":"Zakat and tax revenues are important sources of income for financing public activities in many Muslim nations, including Yemen. However, the lack of tax compliance is undermining government efforts to raise the required revenue from these two critical sources, especially in Yemen. In Yemen, paying zakat to the government is a compulsory obligation for both individuals and corporate entities, and the same applies to conventional tax. Therefore, individuals and business establishments are reluctant as they consider paying both zakat and tax as double taxation on their income. Others perceive the way and manner by which zakat is imposed, collected, administered, and distributed, as unfair, which also causes dissatisfaction among the taxpayers. They therefore decide not to pay their zakat to the instituted authority. In light of this, the objectives of this study are: (i) to examine the different perspectives of Muslim scholars on conventional tax and zakat; and (ii) to examine previous findings on the effect of zakat and tax payment compliance behaviour of individual and corporate entities. To achieve the study’s objectives, trust, attitude, and perceived service quality, are deemed as among the most influential determinants of zakat payment compliance behaviour among individuals and corporate entities. This study may have practical implications for the Yemeni government in terms of understanding the determinants of zakat and tax payment compliance behaviour of individuals and corporate entities. We recommend that future studies should empirically investigate the proposed concepts to determine the relationships between the determinants and tax compliance behaviour.","PeriodicalId":143359,"journal":{"name":"Journal of Advanced Research in Business and Management Studies","volume":"744 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133692511","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}

引用次数: 3

Temptation and Unethical Activities: A Study on Malaysian Students’ Behaviour 诱惑与不道德行为:马来西亚学生行为研究

Journal of Advanced Research in Business and Management Studies Pub Date : 2020-06-15 DOI: 10.37934/arbms.19.1.1528

M. Nor, N. Amran

{"title":"Temptation and Unethical Activities: A Study on Malaysian Students’ Behaviour","authors":"M. Nor, N. Amran","doi":"10.37934/arbms.19.1.1528","DOIUrl":"https://doi.org/10.37934/arbms.19.1.1528","url":null,"abstract":"This study compares the differences among students on the influence of temptation and the acts of misconduct that they might commit. Several students’ characteristics were employed to examine the differences in terms of the possibility of the students to commit unethical activities. A three-section questionnaire was distributed to students from October 2019 to November 2019. A total of 319 accounting students from Universiti Utara Malaysia (UUM) were involved in this study. For data analysis, descriptive and comparative analyses were utilised. The comparative analysis looked into the differences in terms of demographic (gender and ethnicity) and academic (year of study and academic programme) factors. The descriptive analysis reveals that there is a possibility of students being involved in an unethical behaviour when they are tempted and the intention to be involved in that behaviour is generally low. Based on the comparative analysis, this study reveals that the most significant difference arises for the demographic factor, i.e., gender. The comparative analysis for academic programmes reveals there are not many significant differences among students in the case of becoming involved in an unethical activity when tempted and intention to commit unethical behaviour. The results may give some insights to relevant authorities, such as the Ministry of Education, regulators, business owners and the public at large, on current students’ intentions and behaviour. It might be useful to the relevant authorities to start thinking of and developing appropriate fraud prevention mechanisms.","PeriodicalId":143359,"journal":{"name":"Journal of Advanced Research in Business and Management Studies","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121780146","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}

引用次数: 1