International Business & Economics Studies最新文献_第10页

Challenges Facing the Use of Point Of Sale POS from Merchants and Banks’ Employees Perspective in Sudan 从苏丹商户和银行员工的角度看POS机使用面临的挑战

International Business & Economics Studies Pub Date : 2022-08-25 DOI: 10.22158/ibes.v4n3p88

Ishraga Abdelhafiz Hassan Khattab, B. S. Ahmed, Omer Hassan Omarabi

{"title":"Challenges Facing the Use of Point Of Sale POS from Merchants and Banks’ Employees Perspective in Sudan","authors":"Ishraga Abdelhafiz Hassan Khattab, B. S. Ahmed, Omer Hassan Omarabi","doi":"10.22158/ibes.v4n3p88","DOIUrl":"https://doi.org/10.22158/ibes.v4n3p88","url":null,"abstract":"This study aims to identify challenges facing the use of POS in Sudan from the perspectives of merchants and banks’ employees. An Exploratory study was applied to capture the perspective of the merchants using questionnaires to collect data on their views, while a qualitative technique using focus group was adopted to collect data on banks employees’ perception on challenges facing POS in Sudan. (150) questionnaires were distributed in Khartoum. Ultimately (141) responses were received and checked for completeness and consistency and were randomly cross checked for accuracy of the data. (100) banks’ Employess from the marketing and IT departments participated in the focus group discussion.Based on the merchants ‘perspective the main challenges facing the use of use of POS in Sudan is the legal and regulatory hurdles followed by operational challenges including poor network reliability. Banks’ employees perceive that the challenges are manifested in the lack of (know how) in addition to the need to develop an incentive plan that encourages customers to use POS more often. The study recommends that further investment should be put in the network and the IT infrastructure in addition to the need to revisit the regulatory procedure governing the relationship between the different stakeholders of POS. Larger sample size to be employed.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"122 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116399437","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

Liquidity Management: An Empirical Study 流动性管理:实证研究

International Business & Economics Studies Pub Date : 2022-08-21 DOI: 10.22158/ibes.v4n3p74

P. K. Das

引用次数: 1

Designing a Sales Marketing Model for Generation Z 设计面向Z世代的销售营销模式

International Business & Economics Studies Pub Date : 2022-07-29 DOI: 10.22158/ibes.v4n3p58

Mohammadali Shahbandi

{"title":"Designing a Sales Marketing Model for Generation Z","authors":"Mohammadali Shahbandi","doi":"10.22158/ibes.v4n3p58","DOIUrl":"https://doi.org/10.22158/ibes.v4n3p58","url":null,"abstract":"In the world of business and the age of information development and the emergence of new information technologies; Generation Z, due to its special feature in the focus component that leads them to a short-range of attention or decentralization and has a sophisticated filter that makes this generation extremely fast and focus on the target content and avoid ads that interest them is not; Special attention has been paid to companies to provide services and products. Born between 2000 and 2014, this new generation has conveyed to managers, business leaders, and marketers that they need to pay more attention to new and faster technologies in order to succeed in working and doing business with the next generation. What makes this generation more important than other generations in marketing; The high population of these consumers and its growing trend around the world and in the United States; Their interest in using new digital technologies towards adults, being digital natives or in other words, synchronizing with this technology almost from birth; Generation Z has a special impact on business and their willingness to buy from ethical and responsible companies and has convinced managers and marketers that in order to reach new customers, it is necessary to consider this new generation more than before and Include in the sales and marketing policies of their products or services.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117272426","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

The Impact of Industrial Structure Changes on Economic Growth in Jiangxi Province, China 江西省产业结构变动对经济增长的影响

International Business & Economics Studies Pub Date : 2022-07-17 DOI: 10.22158/ibes.v4n3p47

Yulin Sun

引用次数: 0

The Importance of the ESG Factors and Their Potential Impact on an Audit of a Financial Statement ESG因素的重要性及其对财务报表审计的潜在影响

International Business & Economics Studies Pub Date : 2022-06-22 DOI: 10.22158/ibes.v4n3p1

Magdalena Indyk PhD, FCCA

{"title":"The Importance of the ESG Factors and Their Potential Impact on an Audit of a Financial Statement","authors":"Magdalena Indyk PhD, FCCA","doi":"10.22158/ibes.v4n3p1","DOIUrl":"https://doi.org/10.22158/ibes.v4n3p1","url":null,"abstract":"This review paper aims to determine the potential impact of Environmental, Social, and Corporate Governance (ESG) factors on an audit of a financial statement. For this reason, a triangle of implications has been proposed, i.e., for: (1) audit clients whose business activity is reflected in a financial statement; (2) a financial statement; and (3) audit firms which perform an audit. The evidence represents a collection of a) scientific articles, b) publications offered by professional accounting bodies and consulting firms, and c) relevant standards and legal regulations. The paper finds that ESG has become a factor which must be considered, and the financial world will face multiple changes. For audit clients, the critical aspect will be ESG integration with a business model. Financial reporting will evolve under Exposure Drafts IFRS S1 and IFRS S2. A financial statement will require in-depth knowledge about existing accounting standards to reflect the financial implications of ESG-related products and transactions. Moreover, there is a distinction between “financial audit” and “ESG assurance” in audit and assurance services. However, some ESG-related risks and matters may be considered in the financial audit cycle. The paper’s findings are significant from the scientific research perspective as only a few studies contribute to ESG and auditing. The article also provides some practical implications that might be important for audit clients, firms, and regulators.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"218 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133195114","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

Ensuring Risk-Free Digital-Banking in US-Economy: Application of Akim’s Model 确保美国经济中的无风险数字银行:Akim模型的应用

International Business & Economics Studies Pub Date : 2022-05-31 DOI: 10.22158/ibes.v4n2p102

A. Rahman, Saadi Islam

引用次数: 1

Dilemma and Breakthrough: Necessity and Legitimacy of Establishing Property Rights for Data Products 困境与突破:数据产品产权确立的必要性与合法性

International Business & Economics Studies Pub Date : 2022-05-23 DOI: 10.22158/ibes.v4n2p96

Yijing Xia

引用次数: 0

The Failure of Kangmei, the Lesson of A-Shares 康美的失败:a股的教训

International Business & Economics Studies Pub Date : 2022-05-20 DOI: 10.22158/ibes.v4n2p88

Jianwei Ma, Na Wang, Qiang Li

引用次数: 1

Financial Performance and Growth Trend Analysis of Furra Institute of Development Studies and Education Share Company in Sidama Region, Ethiopia 埃塞俄比亚Sidama地区Furra发展研究所和教育股份公司的财务绩效和增长趋势分析

International Business & Economics Studies Pub Date : 2022-05-15 DOI: 10.22158/ibes.v4n2p67

Aklilu Assefa Adato

{"title":"Financial Performance and Growth Trend Analysis of Furra Institute of Development Studies and Education Share Company in Sidama Region, Ethiopia","authors":"Aklilu Assefa Adato","doi":"10.22158/ibes.v4n2p67","DOIUrl":"https://doi.org/10.22158/ibes.v4n2p67","url":null,"abstract":"The main objective of this study is to evaluate the financial performance and trends of Furra institute of development studies and education share company (FIDSE S.C) in the Sidama region, Ethiopia. Financial performance analysis is very important to identify whether or not the financial position of a given company is healthy or sound. In this study, secondary data was collected from audited financial statist prepared by furra institution from period 2012 to 2020 G.C, and other relevant sources. Financial reports are considered the population for this study. Eight (8) year audited financial reports were selected as sample purposively and analyzed for this study. Ratio and trends analysis was utilized also table and graphs, average mean were used to present data. Liquidity ratio, long-term solvency, (leverage) ratio, profitability ratio, turnover ratio were used. The result of the analysis founds that overall liquidity positions were satisfactory, TD to TE, and TD to TA ratios were lower. Also, the study found that 95% of institutions’ assets and operations are financed by internal equity capital. Except for fluctuated trends in net profit, growth in sales, GP, total asset, and total equity were showed positive and incremental growth over the study period, Thus, it concluded that the overall financial position of the Furra institution over the study period was satisfactory. Thus, the researcher recommended to management that profitability should be improved more by minimizing admin and operating expense as well as by mixing some extent of debit to finance other projects and also to get tax shield.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127575447","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

The Successful Experience on Facing Information Asymmetry?—Cash Cards in Taiwan 面对信息不对称的成功经验?-台湾的现金卡

International Business & Economics Studies Pub Date : 2022-04-18 DOI: 10.22158/ibes.v4n2p12

Shih-Chi Shen, Wu Chang, Yi-Yu Shih, Chih-Hsiung Chang

引用次数: 0

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