Insights into Economics and Management Vol. 12最新文献

Feature Extraction of English Books on Tourism Using Data Mining 基于数据挖掘的旅游英语图书特征提取

Insights into Economics and Management Vol. 12 Pub Date : 2021-06-30 DOI: 10.9734/bpi/ieam/v12/9441d

Hiromi Ban, Haruhiko Kimura, T. Oyabu

引用次数: 0

Effects of Mandatory Audit Firm Rotation Upon Quality of Audit: The Perception of Audit Firm in Bahrain 强制性审计事务所轮转对审计质量的影响:对巴林审计事务所的看法

Insights into Economics and Management Vol. 12 Pub Date : 2021-06-30 DOI: 10.9734/bpi/ieam/v12/9698d

Hussein Khasharmeh, Kousay Said

{"title":"Effects of Mandatory Audit Firm Rotation Upon Quality of Audit: The Perception of Audit Firm in Bahrain","authors":"Hussein Khasharmeh, Kousay Said","doi":"10.9734/bpi/ieam/v12/9698d","DOIUrl":"https://doi.org/10.9734/bpi/ieam/v12/9698d","url":null,"abstract":"Mandatory audit firm rotation sets a limit on the number of years a public accounting firm may audit a company’s financial statements. After a predetermined period, an accounting firm is no longer eligible to serve as the company’s auditor for a set time interval and a rotation of firms is required. The objectives of this study are: (1) to explore current audit appointment practices by audit firms in Bahrain; (2) to look into the opinions of audit firms in Bahrain on potential effects provided by implementing mandatory audit firm rotation (audit quality); and (3) to investigate audit firms’ views in implementing mandatory audit firm rotation in Bahrain. To achieve these objectives, a questionnaire was developed and distributed to respondents that consist of all auditors working in audit firms in Bahrain. The findings indicated that there is a significant relationship between mandatory audit firm rotation and quality of audit. The study also indicated that longer partner tenure makes the auditor’s performance lack the quality in the auditing process. The average mean for all questions of the hypothesis together is 2.73 with average standard deviation of 0.94 which is less than half of the mean. This means that there is no dispersion among respondents about the questions of the hypothesis. Also, the analysis shows that the t-value is 29.922, which is greater than the table critical value of t (1.66), and the p-value obtained is 0.000 which is less than the value of significance at p < 0.05. These results confirm statistically that there is a significant relationship, so the null hypothesis is rejected and the alternative hypothesis is accepted. this study focused on the impact of MAR on audit quality in Bahrain, further research may be directed towards examining the impact of MAR upon auditor independence and the cost of audit rotation. However, variables other than those included in the questionnaire of the study may affect the MAR.","PeriodicalId":223205,"journal":{"name":"Insights into Economics and Management Vol. 12","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115484488","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: 0

South Sudan: The Conundrum of a Long-running Social Conflict 南苏丹:长期社会冲突的难题

Insights into Economics and Management Vol. 12 Pub Date : 2021-06-30 DOI: 10.9734/bpi/ieam/v12/2639f

Timothy T. Kulang, Chidiebere C. Ogbonna

引用次数: 1

Focusing on the Customer Relationship Management with Special Reference to Coca Cola: Brand Promotion Using SAP as a Medium for CRM 以可口可乐为例的客户关系管理:以SAP为CRM媒介的品牌推广

Insights into Economics and Management Vol. 12 Pub Date : 2021-06-30 DOI: 10.9734/bpi/ieam/v12/10430d

Megha Mathur

引用次数: 0

Is the Organizational form the Business Federation the Answer for Firms in Eco Tourim in South Africa? 企业联合会的组织形式是南非生态旅游企业的答案吗?

Insights into Economics and Management Vol. 12 Pub Date : 2021-06-30 DOI: 10.9734/bpi/ieam/v12/1618f

Carsten Syvertsen

引用次数: 0

Management & Control of Economic Power 经济权力的管理与控制

Insights into Economics and Management Vol. 12 Pub Date : 2021-06-30 DOI: 10.9734/bpi/ieam/v12/9958d

M. Safiuddin

{"title":"Management & Control of Economic Power","authors":"M. Safiuddin","doi":"10.9734/bpi/ieam/v12/9958d","DOIUrl":"https://doi.org/10.9734/bpi/ieam/v12/9958d","url":null,"abstract":"Business Directory defines economic power as “Conditions of having sufficient productive resources at command that give the capacity to make and enforce economic decisions, such as allocation of resources and apportioning of goods and services.” This qualitative definition may be sufficient for general discussions, but it doesn’t offer any quantitative measurements for management and control. Is there a way to measure economic power for analysis and synthesis of economic systems in this 21st century? This chapter presents a new theory on quantitative measurement of economic power based on a set of terms from the field of electrical engineering, used in the measurement and control of electrical power systems. Circuit theory concepts are used to show how the relationship between cash and cash flow in finance is analogous to that of electric charge and electric current and how education level, as economic potential, is analogous to electrical potential that causes current to flow in a circuit. An individual is identified as the basic cash flow source in the economy. Circuit models for an individual as well as a typical production facility are developed and demonstrated with couple of examples. Equations for the measurement of economic power, losses, efficiency and power factor are presented. It is shown that the individuals are the basic cash flow sources and producers of economic power. Electrical circuit concepts are summarized in Appendix A. How investments can be made to maximize economic power of firms is presented in Appendix B.","PeriodicalId":223205,"journal":{"name":"Insights into Economics and Management Vol. 12","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115149891","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: 0

Change in Bank Equity Stakes before Merger Completion: An Advance Study 并购完成前银行股权变动:一项前沿研究

Insights into Economics and Management Vol. 12 Pub Date : 2021-06-30 DOI: 10.9734/bpi/ieam/v12/1708f

Paitoon Chetthamrongch, Lin Lin, Hsaio-Fen Hsiao, .. Yu-LunHuang

{"title":"Change in Bank Equity Stakes before Merger Completion: An Advance Study","authors":"Paitoon Chetthamrongch, Lin Lin, Hsaio-Fen Hsiao, .. Yu-LunHuang","doi":"10.9734/bpi/ieam/v12/1708f","DOIUrl":"https://doi.org/10.9734/bpi/ieam/v12/1708f","url":null,"abstract":"This study investigates the relationship between the changes in the shareholdings of the institutional financial/ investment professionals and the firm-specific characteristics of the acquiring companies prior to merger completion. The present study thus serves to identifying the factors dominating investment behaviors of acquiring firms. Both total and average changes in their ownership are considered to test the popular agency and signaling hypotheses. Evidence shows that commercial banks are more likely to increase their equity holdings of those businesses with increasing current liability and decreasing profitability. The former supports the signaling hypothesis but the latter suggests the agency cost hypothesis is correct. Investment banks, on the other hand, prefer those with increasing assets and a stable financial status. A competitive relation of these financial experts is also presented in terms of the pursuit of greater controlling power over the board against each other before the merger completion date. This paper also uses descriptive statistics and logistic regression analysis to examine the relationship between the financial institutional quarters holdings proportion and the financial characteristics of the bidding firms. Our findings using logistic regression analysis reveal that the commercial banks holdings are more than investment banks holdings in the bidding firms that commercial banks have greater controlling power.","PeriodicalId":223205,"journal":{"name":"Insights into Economics and Management Vol. 12","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122812749","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: 0

Advanced Study on Gender Based Utilization of Microfinance: An Empirical Evidence from District Quetta, Pakistan 基于性别的小额信贷利用进展研究:来自巴基斯坦奎达地区的经验证据

Insights into Economics and Management Vol. 12 Pub Date : 2021-06-30 DOI: 10.9734/bpi/ieam/v12/6813d

Abdul Naeem, .. Sana-ur-Rehman

引用次数: 0

A Study on the Influence of Travel Motivation, Information Sources and Tourism Crisis on Tourists' Destination Image 旅游动机、信息源与旅游危机对游客目的地形象的影响研究

Insights into Economics and Management Vol. 12 Pub Date : 2021-06-30 DOI: 10.9734/bpi/ieam/v12/1709f

P. Chetthamrongchai

{"title":"A Study on the Influence of Travel Motivation, Information Sources and Tourism Crisis on Tourists' Destination Image","authors":"P. Chetthamrongchai","doi":"10.9734/bpi/ieam/v12/1709f","DOIUrl":"https://doi.org/10.9734/bpi/ieam/v12/1709f","url":null,"abstract":"The objective this research paper is to develop a destination image theoretical model by using tourists’ travel motivation, information and crisis perception. The present study thus serves to developing a competitive position, destination marketers need to evaluate the tourists’ travel motivation, information and crisis perception, which is crucial to the cultivation of the travellers’ image of their destinations. Evidence shows that the model identifies the influence of travel motivation, tourist destination image, sources of information and crises in tourism. Those findings indicate that an attitude towards Thailand’s travel motivation, travel motivation, crises, information sources in the normal situation, and in an unusual occurrence, tended to influence on Thailand’s destination image. Tourism crises were also found to affect directly and significantly Thailand’s destination image. Thai government can take measures to boost the tourism sector during crises, while safety and security are slowly being restored, and once the situation is normalized. The outcomes of the study have significant managerial implications for destination marketing managers.","PeriodicalId":223205,"journal":{"name":"Insights into Economics and Management Vol. 12","volume":"140 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128616694","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: 2

Study of Household Income: An Approach Based on a Broad View of Production 家庭收入研究:一种基于广义生产视角的方法

Insights into Economics and Management Vol. 12 Pub Date : 2021-06-30 DOI: 10.9734/bpi/ieam/v12/9753d

M. Iyoda

引用次数: 0