INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION最新文献

{"title":"Cryptocurrency Framework Diagnostics from Islamic Finance Perspective: A New Insight of Bitcoin System Transaction","authors":"N. Bakar, S. Rosbi, Kiyotaka Uzaki","doi":"10.18775/IJMSBA.1849-5664-5419.2014.41.1003","DOIUrl":"https://doi.org/10.18775/IJMSBA.1849-5664-5419.2014.41.1003","url":null,"abstract":"This paper analyses the operation of cryptocurrency system in perspective of Islamic finance. The purpose of this study is to evaluate the cryptocurrency framework whether it is meet the Islamic Finance rule. In addition, this study performed in providing the Islamic minded investor a proper information regarding investment in Bitcoin. Cryptocurrency is a digital currency in which encryption techniques that implement to regulate the generation of units of currency and verify the transfer of funds, operating independently of a central bank. A transaction is a transfer of Bitcoin value that is broadcast to the network and collected into blocks. A transaction typically references previous transaction outputs as new transaction inputs and dedicates all input Bitcoin values to new outputs. This cryptocurrency has no physical form and exists only in the network. Bitcoin also has no intrinsic value in that it is not redeemable for another commodity, namely gold. Then, this study evaluates the framework according to Islamic Finance rule. The bitcoin account holder is anonymous. Therefore, it is difficult to track the real account holder if any suspicious activity occurs. In addition, the value of Bitcoin is unstable because of high volatility. Bitcoin also suffers variance in perceptions of Bitcoin’s store of value and method of value. All of these three conditions contribute to uncertainty in transaction framework of Bitcoin. As a conclusion, Bitcoin transaction is classified as a transaction with high uncertainty (gharar).","PeriodicalId":231867,"journal":{"name":"INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128555931","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 Accounting as a Cornerstone of Corporate Sustainability Reporting","authors":"Vojislav Sekerez","doi":"10.18775/IJMSBA.1849-5664-5419.2014.41.1001","DOIUrl":"https://doi.org/10.18775/IJMSBA.1849-5664-5419.2014.41.1001","url":null,"abstract":"The major objective of this paper is to stress a role of environmental accounting in developing management’s strategic initiatives in the field of environmental protection. The socially responsible behavior of a company implies undertaking various activities for prevention, removal and minimizing the harmful effects on the environment. Such a responsible strategic approach ultimately leads to numerous cost savings, improvement in profitability and reputation and finally enables corporate sustainable development. In order to achieve its goal, this research will be methodologically based on the qualitative approach of published articles' content analysis and the analysis of corporate practice in designing environmental accounting systems that allow better identification and control of costs and benefits related to environmental protection activities. Analysis of different accounting practices in producing financial and nonfinancial environmental information requires distinction between environmental financial and management accounting, given the fact that they create different types of information intended for internal and external users. Management needs such information for the purposes of identification and control of environmental protection costs, making decisions about the more efficient use of resources, projecting costs and benefits of further activities and attempts to increase company's value through a socially responsible behavior. The expected results of this research should confirm the premise that increased awareness of the need of environmental protection and achieving sustainable development motivates companies for more frequently producing obligatory and voluntary external and internal reports about their environmental activities. At the same time, environmental accounting is supporting these initiatives, but we expect that in future new tools will be developed that will improve the quality and scope of its informational offer, which may be the area of potential for further research","PeriodicalId":231867,"journal":{"name":"INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129617619","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":"Can small banks lead the way out of the crisis in the OECD area","authors":"Carsten Syvertsen","doi":"10.18775/IJMSBA.1849-5664-5419.2014.41.1005","DOIUrl":"https://doi.org/10.18775/IJMSBA.1849-5664-5419.2014.41.1005","url":null,"abstract":"The economic shock of 2008, and the Great Recession that followed, created uncertainty of the direction of the global economy. With slow economic growth in the OECD area, political unrest and lack of a clear direction from academics there is a need for new organizational models helping executives out of the financial crisis. The article illustrates how small banks can achieve a competitive advantage by focusing on economic growth through radical innovations by using tacit knowledge in a marketing context. Such an entrepreneurial orientation will, in turn, lead to tailoring of services which will, we argue, lead to growth in the banking industry in the OECD area. We claim that small banks are leading the way in the race for innovation and an entrepreneurial orientation.","PeriodicalId":231867,"journal":{"name":"INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125505542","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 Influence of the World Architecture Development on Architecture Development in Medan City","authors":"I. F. Pane, M. N. Loebis, I. Azhari, B. Hamid, D. D. Harisdani","doi":"10.18775/IJMSBA.1849-5664-5419.2014.41.1009","DOIUrl":"https://doi.org/10.18775/IJMSBA.1849-5664-5419.2014.41.1009","url":null,"abstract":"Architecture is one proof of the development of human civilization that has changed related to the circumstances at that time. The development of human civilization cannot be separated from the supported development of the culture. In other words, architecture which is born in one place is a cultural manifestation in that place. Along with that, the development of architecture is also filled with influences which come into the specific region or an area and give different color so that it is created a building with an architecture that is different from other places. This influence will not necessarily be present but it is a long process and gives the characters on the place. In this paper, it will be described the existence of architectural influences from the outside come in and give a touch to the developing architecture in the city of Medan. This influence is most obvious in the colonial government era that does a lot of development in various cities in Indonesia. With a qualitative approach then it explores the phenomenon of the architectural development in the city of Medan to see the architectural influences that come into the city of Medan.","PeriodicalId":231867,"journal":{"name":"INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126846196","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":"Knowledge Transfer Offices in the Context of Knowledge Spillover Theory of Entrepreneurship","authors":"S. Lugovic, Frane Šesnić, Miran Sladić","doi":"10.18775/IJIED.1849-7551-7020.2015.34.2001","DOIUrl":"https://doi.org/10.18775/IJIED.1849-7551-7020.2015.34.2001","url":null,"abstract":"Paper will present aspects of the knowledge transfer offices (KTO) from the EU Knowledge Transfer Study report through the prism of the knowledge spillover theory of entrepreneurship (KSTE). It will also add the argument, based on the existing literature that in fact, knowledge couldn’t be managed but only the information resources can. This paper contributes to the on-going research Secondary Experience which main aim is to explore avenues for designing an information system that will support better use of the existing scientific papers between universities and their environment, including public, private and civil sector. There is a limited number of the EU wide research on the EU universities Knowledge transfer offices but existing one is sending not very promising results. In the last EU, a report addressing KTO not even one hypothesis addressing KTO related policies is accepted, and one of the hardest parts in conducting research was to find the contacts of the KTO's. It is aligned with results from the master thesis of one of the authors where sources of information were analysed in terms of the transparency of the projects and their funding related information among 466 universities in the Danube region. That alerted us and opened up a completely new set of questions. In this paper, we use secondary data as content for our research.","PeriodicalId":231867,"journal":{"name":"INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION","volume":"212 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121638399","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 Impact of Public Debt on GDP Growth – the Debt Multiplier in the Case of Albania","authors":"Dorjan Teliti, Adriatik Kotorri","doi":"10.18775/IJIED.1849-7551-7020.2015.34.2006","DOIUrl":"https://doi.org/10.18775/IJIED.1849-7551-7020.2015.34.2006","url":null,"abstract":"Debates about the level of public debt and their impact on the level of investment and the economy as a whole, are permanent due to the lack of an optimal level offered by economic literature. The recent banking financial crisis brought some EU countries with very high levels of public debt, beyond the maximum limits laid down in EU membership agreements. While in developing countries, public debt is part of the economic debates and has often caused political confrontation. Although with a lower public sensitivity compared to the level of investment, unemployment and the level of prices, public debt plays an important role in the proper performance of these parameters. Increasing or decreasing public spending and especially public investment directly affects the level of investments, employment, prices, production, etc. Public debt, for the most part, is used to finance these public investments. Put together, the level of public debt affects precisely these parameters. Specifically, the level of public debt directly influencing public investment (G) primarily affects the level of public and private investment (I), the level of employment, the level of consumption in an economy (C) and the level of production affecting the level of imports (I) and exports (X). All of the above parameters are part of the Gross Domestic Product or GDP. The public debt level impact analysis at the level of GDP is measured by the Keynesian public debt multipliers. It is precisely the simplified and practical calculation that this multiplier is the focus of this paper. The aim is to calculate the Keynesian public debt multipliers for Albania to analyze the efficiency of public debt utilization in recent years when it has been part of the debate because of its rise to high historical levels. The calculation of this Multiplier for the developed Western countries as well as the emerging countries of the region creates the possibility of a comparative analysis to have a more objective assessment of the efficiency of using public debt in function of the Albanian economys growth in the last 10 years.","PeriodicalId":231867,"journal":{"name":"INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128621391","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":"Impact of Illicit Financial Flow on Economic Growth and Development: Evidence from Nigeria","authors":"A. Ogbonnaya, Okezie Stella Ogechuckwu","doi":"10.18775/IJIED.1849-7551-7020.2015.34.2002","DOIUrl":"https://doi.org/10.18775/IJIED.1849-7551-7020.2015.34.2002","url":null,"abstract":"This paper assessed the impact of illicit financial flow on economic growth and development in Nigeria. Data was sourced from the statistical bulletin of the Central bank of Nigeria and Global Financial Integrity estimates of illicit financial flows. Time series data from 1980-2015 was used. The variables were tested for unit root and co-integration and were found to have a long run relationship. The results further indicated that illicit financial flows had a significant impact both on economic growth and development. The study among others recommends that government of Nigeria and indeed other African countries must lobby developed nations to adopt control so that individuals who move funds out of Nigeria into tax havens and secrecy jurisdictions can be exposed. It was also recommended that African states and indeed Nigeria, in particular, must develop customs capacity in order to fight the massive outflows of capital through illicit practices.","PeriodicalId":231867,"journal":{"name":"INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122914079","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":"Comparative Analysis of Competition Power in High Technology and Low Technology Intensive Manufactures","authors":"Metin Yildirim, Ferda Nakipoglu Ozsoy, Asst. Prof. Aslı Özpolat, Filiz Cayiragasi","doi":"10.18775/IJIED.1849-7551-7020.2015.34.2004","DOIUrl":"https://doi.org/10.18775/IJIED.1849-7551-7020.2015.34.2004","url":null,"abstract":"An increase in competition power provides more profitability by affecting the amount of production and export. By the increase in technology, innovation and R&D investments in recent ages in the world, high technology industries became even more important for competitive power. In this study, two analyses covering the data from 1995 to 2015 have been considered. In the first analysis, the competitiveness of the high-tech and low-tech sectors has been compared by using RCA index for selected countries. In the second analysis, the relationship between competition power and growth, total factor productivity and R&D expenditures have been analyzed by using GMM.","PeriodicalId":231867,"journal":{"name":"INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127752314","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":"Effective Taxation Mechanism and Profitability in Fuel and Energy Industry: Case Study of Selected Oil and Gas Companies in Uzbekistan","authors":"S. Jalilov","doi":"10.18775/ijmsba.1849-5664-5419.2014.41.1004","DOIUrl":"https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.41.1004","url":null,"abstract":"Fuel and energy industry rules one of the well-positioned markets in the world economy which supplies planet’s most needed and limited resources with evergrowing demands. Being a marketable supplier and leading movement of large flows of capital requires being surely treated as a leading investor, employer, and taxpayer. Taxation of fuel and energy industry, especially oil and gas industry has been an irreplaceable source of revenue for oil and gas exporting economies. New taxation rules, methods, and types have been regularly introduced to keep an optimal balance between government and company to keep both fiscal and corporate stability. However, taxation always does not stimulate corporate stability and in most cases hinders expansion. Changes in taxation directly effect in profitability and perspectives of the company. This paper examined the impact of taxation on the profitability of oil and gas companies in Uzbekistan. Model-based analysis proved that tax factors negatively influenced the profitability of selected oil and gas companies.","PeriodicalId":231867,"journal":{"name":"INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130078509","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 Influence of Person-Organization Fit and Person-Job Fit on Work Engagement Among Policemen in Sumatera Utara","authors":"V. Rahmadani, Indah Rasulinta Sebayang","doi":"10.18775/IJMSBA.1849-5664-5419.2014.41.1006","DOIUrl":"https://doi.org/10.18775/IJMSBA.1849-5664-5419.2014.41.1006","url":null,"abstract":"The aims of this study are to measure the influence of person-organization fit to work engagement, the influence of person-job fit to work engagement and the influence of both person-organization fit and person-job fit to work engagement. 411 policemen were involved as the participants of this cross-sectional study. The results show the suitability of individual characteristics with the characteristics of the organization (person-organization fit) and the demands of the job as policemen (person-job fit) affect the level of their work engagement. In addition to that, this study also shows the career stage and tenure of the policemen give impact toward the level of their work engagement. This study could serve as guidelines for policymakers in the implementation of human resource policies, for instance in the selection and training strategy and program.","PeriodicalId":231867,"journal":{"name":"INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION","volume":"316 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122022757","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}