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Corporate Governance and Financial Performance in Nepal 尼泊尔的公司治理和财务绩效
NCC Journal Pub Date : 2018-06-14 DOI: 10.3126/NCCJ.V3I1.20253
Pitambar Lamichhane
{"title":"Corporate Governance and Financial Performance in Nepal","authors":"Pitambar Lamichhane","doi":"10.3126/NCCJ.V3I1.20253","DOIUrl":"https://doi.org/10.3126/NCCJ.V3I1.20253","url":null,"abstract":"This paper analyzes the factors that affect corporate governance and influence on financial performance of Nepalese firms for theperiod of fiscal year 2009/10 to 2015/16 using descriptive and causal comparative research design. The profit margin and return on assets are dependent variables usedto measure financial performance and corporate governance and firm related variables such as corporate governance index, age of firms, size of assets, debt ratio, market to book ratio and ownership concentration are considered as explanatory variables. The result of this paper reveals thatprofit margin and return on assets of firms are positively related with age, market to book ratio and overall corporate governance index which implies that higher age, market to book ratio and corporate governance increase financial performance of Nepalese firms. Further, the regression result of the study shows that size of assets and debt ratio have negative effect and ownership concentration has no relationship with firms’ financial performance. Finally, result of this paper concludes that corporate governance, market to book value ratio, age, size of assets and debt ratio have strong explaining power of financial performance of Nepalese firms.NCC JournalVol. 3, No. 1, 2018, Page: 108-120","PeriodicalId":403873,"journal":{"name":"NCC Journal","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125201228","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: 9
Social Enterprise and Social Entrepreneurship: Conceptual Clarity and Implication in Nepalese Context 社会企业和社会企业家精神:尼泊尔语境下的概念清晰度和含义
NCC Journal Pub Date : 2018-06-14 DOI: 10.3126/NCCJ.V3I1.20256
Resham Raj Pathak, B. Poudel, Paras Education Acharya
{"title":"Social Enterprise and Social Entrepreneurship: Conceptual Clarity and Implication in Nepalese Context","authors":"Resham Raj Pathak, B. Poudel, Paras Education Acharya","doi":"10.3126/NCCJ.V3I1.20256","DOIUrl":"https://doi.org/10.3126/NCCJ.V3I1.20256","url":null,"abstract":"Purpose- The purpose of the paper is to communicate the concepts, focus and framework of social enterprise prevailing in international arena and recommend some of the research issue that can be contextualized in Nepalese setting for reaping growing importance of the issue.Design/Methodology/Approach- This paper is an analytic review, building on previous work.Findings- The varying definitions of social enterprise is found not an abnormal phenomenon as it differs according to author’s perception and context in which research is conducted. However, the generic ingredient of the concept of social enterprise is to create a positive and sustainable social impact which I believe is more powerful than promotional campaign and neuromanagement.Research limitation/Implication - The research paper helps to disseminate the diverse viewpoints on social entrepreneurship/ enterprise and provokes the need for open discourse on the topic among Nepalese academicians and business community.Originality/Value- The research paper has suggested some of the research issues and models in which future research on Nepalese perspective could be conducted.NCC JournalVol. 3, No. 1, 2018, page: 143-152","PeriodicalId":403873,"journal":{"name":"NCC Journal","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114933406","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: 12
A Thematic Review on Composition of Board of Directors (BOD) and Its Impact on Performance 董事会组成及其对业绩影响的专题研究
NCC Journal Pub Date : 2018-06-14 DOI: 10.3126/NCCJ.V3I1.20248
D. Dhungel
{"title":"A Thematic Review on Composition of Board of Directors (BOD) and Its Impact on Performance","authors":"D. Dhungel","doi":"10.3126/NCCJ.V3I1.20248","DOIUrl":"https://doi.org/10.3126/NCCJ.V3I1.20248","url":null,"abstract":"This thematic paper has been prepared to find out how the composition of Board of Directors makes impact on performance of firms. To find this impact, the articles published in international journals have been reviewed. In addition to this detailed study of the legislator, the provision regarding composition of BOD in Nepal was made as stated in BAFIA and Company Act. The Board of Directorsis the elected members among the shareholders who could best represent the interest of each and every member. Corporate boards are one of the, if not the most important, internal corporate governance mechanisms that monitor and advise management in fulfilling the mandate to protect shareholder interests.There is still much debate as to the relationship between firm performance and boards of directors, which are arguably the main component of corporate governance.The thematic review concludes that the relationship between BOD and performance was not found on the basis of existing literature reviewed. Thus, the study opened the ground for the researcher to test this empirically.NCC JournalVol. 3, No. 1, 2018, Page: 65-70","PeriodicalId":403873,"journal":{"name":"NCC Journal","volume":"403 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126676558","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
Service Quality and Customer Satisfaction: Evidence of Nepalese Banks 服务质量与客户满意度:尼泊尔银行的证据
NCC Journal Pub Date : 2018-06-14 DOI: 10.3126/nccj.v3i1.20254
P. Shrestha
{"title":"Service Quality and Customer Satisfaction: Evidence of Nepalese Banks","authors":"P. Shrestha","doi":"10.3126/nccj.v3i1.20254","DOIUrl":"https://doi.org/10.3126/nccj.v3i1.20254","url":null,"abstract":"Present research has been conducted to examine the customer satisfaction on service quality of selected commercial banks of Nepal. The study has employed descriptive research design and quantitative study by using survey methodology to deal with customer satisfaction in the context of Nepalese commercial banks. In this study, the data collected through questionnaire from 65 respondents (out of 100 customers of commercial banks) has been used for analysis. A detail study has been done on the basis of five dimensions as suggested by Parasuraman, Zeithamal and Berry (1988). They are reliability, responsiveness, assurance, empathy and tangibles. The result of the study indicated that the overall customers are satisfied with service quality of the commercial banks. Hence the level of customer satisfaction of the commercial banks on the basis of service quality can be considered satisfactory.NCC JournalVol. 3, No. 1, 2018, Page: 121-133","PeriodicalId":403873,"journal":{"name":"NCC Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129034880","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: 17
Bayesian Analysis of Two Parameter Complementary Exponential Power Distribution 双参数互补指数功率分布的贝叶斯分析
NCC Journal Pub Date : 2018-06-14 DOI: 10.3126/nccj.v3i1.20244
A. Chaudhary
{"title":"Bayesian Analysis of Two Parameter Complementary Exponential Power Distribution","authors":"A. Chaudhary","doi":"10.3126/nccj.v3i1.20244","DOIUrl":"https://doi.org/10.3126/nccj.v3i1.20244","url":null,"abstract":"In this paper, the Markov chain Monte Carlo (MCMC) method is used to estimate the parameters of CEP distribution based on a complete sample. A procedure is developed to obtain Bayes estimates of the parameters of the CEP distribution using Markov Chain Monte Carlo (MCMC) simulation method in OpenBUGS, established software for Bayesian analysis using Markov Chain Monte Carlo (MCMC) methods. The MCMC methods have been shown to be easier to implement computationally, the estimates always exist and are statistically consistent, and their probability intervals are convenient to construct. The R functions are developed to study the statistical properties, model validation and comparison tools of the distribution and the output analysis of MCMC samples generated from OpenBUGS. A real data set is considered for illustration under uniform and gamma sets of priors. NCC Journal Vol. 3, No. 1, 2018,   Page: 1-23","PeriodicalId":403873,"journal":{"name":"NCC Journal","volume":"194 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124330600","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
Cryptocurrencies: The Revolution in the World Finance 加密货币:世界金融的革命
NCC Journal Pub Date : 2018-06-14 DOI: 10.3126/NCCJ.V3I1.20259
S. Joshi, N. Khatiwada, J. Giri
{"title":"Cryptocurrencies: The Revolution in the World Finance","authors":"S. Joshi, N. Khatiwada, J. Giri","doi":"10.3126/NCCJ.V3I1.20259","DOIUrl":"https://doi.org/10.3126/NCCJ.V3I1.20259","url":null,"abstract":"The cryptocurrency is thought to be the next internet revolution, where transactions are done utilizing peer-to-peer network creating a blockchain of the participants involved. Therefore, it is in totality creating a new virtual world, which might change the course of the foreseeable future finance. The reaction to the block chain and cryptocurrency is synonymous to the reaction to the internet when for the first time it emerged. While it is widely accepted for transactions in some countries; for instance in Nepal, it is illegal. Where the basic knowledge about the cryptocurrency is scarce in terms of Nepal, this article attempt to connote the grass root construct on cryptography, cryptocurrency and its practices across the globe to its readers.NCC JournalVol. 3, No. 1, 2018, page: 167-175","PeriodicalId":403873,"journal":{"name":"NCC Journal","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122184561","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: 7
Understanding the Education Philosophy and Its Implications 理解教育哲学及其启示
NCC Journal Pub Date : 2018-06-14 DOI: 10.3126/NCCJ.V3I1.20245
Chandra Dip Lamichhane
{"title":"Understanding the Education Philosophy and Its Implications","authors":"Chandra Dip Lamichhane","doi":"10.3126/NCCJ.V3I1.20245","DOIUrl":"https://doi.org/10.3126/NCCJ.V3I1.20245","url":null,"abstract":"Education is the process of facilitating learning, or the acquisition of knowledge, skills, values, beliefs, and habits. Education is the development of all those capabilities in which the individual which is enable him to control his environment and fulfillment his possibilities. It is a process of acquiring new habits, knowledge & skill which together enables learners to do something that he/she could not do before. It is a mental activity by means of which skills, attitude, appreciation and ideas are acquired, resulting in modification of behaviors. The purpose of this article is to discussabout the philosophy, importance and implications of education processin our contemporary environment as well as the world. How the people acquire knowledge, ideas, and skills and utilize to those knowledge and ideas for the development and prosperity of humankind as well as the development of nation and the entire world is the main objective of this article. NCC Journal Vol. 3, No. 1, 2018, Page: 24-29","PeriodicalId":403873,"journal":{"name":"NCC Journal","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129159937","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: 8
Competitive Advantage of Firm Strategy 企业战略的竞争优势
NCC Journal Pub Date : 2018-06-14 DOI: 10.3126/nccj.v3i1.20246
D. Bhattarai
{"title":"Competitive Advantage of Firm Strategy","authors":"D. Bhattarai","doi":"10.3126/nccj.v3i1.20246","DOIUrl":"https://doi.org/10.3126/nccj.v3i1.20246","url":null,"abstract":"Not available. NCC Journal Vol. 3, No. 1, 2018, Page: 30-43","PeriodicalId":403873,"journal":{"name":"NCC Journal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124730872","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
Corporate Social Responsibility in Nepalese Commercial Bank with reference to Bank of Kathmandu Limited 尼泊尔商业银行的企业社会责任，参考加德满都银行有限公司
NCC Journal Pub Date : 2018-06-14 DOI: 10.3126/nccj.v3i1.20251
Laxman Raj Kandel
{"title":"Corporate Social Responsibility in Nepalese Commercial Bank with reference to Bank of Kathmandu Limited","authors":"Laxman Raj Kandel","doi":"10.3126/nccj.v3i1.20251","DOIUrl":"https://doi.org/10.3126/nccj.v3i1.20251","url":null,"abstract":"Corporate social responsibility (CSR) is all about companies managing their business process to produce the overall positive impact on the society. The interest for CSR has grown rapidly the recent years and people started to demand corporate social responsibility from the company. CSR is connected with corporate behaving ethically, morally and socially responsible towards the society. This research focuses on investigating why companies engage in CSR, how they apply CSR and how CSR can affect financial performance. It was found that the employees and the people in general do get motivated by their organization. All the respondents were very positive and energized about being part of the CSR activities provided with the opportunities. BOK Ltd has focused their CSR activities related with the health, education and environment with the name as BOK health, BOK education and BOK environment initiation. BOK has tried to cover the different aspect of essential factors in anyone’s life. Majority of the respondents’ views that CSR activities has the positive relation and can contribute on the financial performance of the company as it increases the good image and goodwill of the organization. CSR needs planning and proper implementation so that the society could actually have positive impact from CSR activities.In Nepalese context the organization do not emphasize in CSR activities rather they give priorities to earn more profit and flourish their business.NCC JournalVol. 3, No. 1, 2018, page: 90-99","PeriodicalId":403873,"journal":{"name":"NCC Journal","volume":"716 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129152032","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: 6
Management Accounting and Control System 管理会计与控制系统
NCC Journal Pub Date : 2018-06-14 DOI: 10.3126/NCCJ.V3I1.20258
R. K. Dahal
{"title":"Management Accounting and Control System","authors":"R. K. Dahal","doi":"10.3126/NCCJ.V3I1.20258","DOIUrl":"https://doi.org/10.3126/NCCJ.V3I1.20258","url":null,"abstract":"A larger entity of the cost management system which assists executives in fulfilling organizational objectives is known as management accounting and control system (MACS). It is used for planning, monitoring and control of different organizational activities, to optimize the use of resources, to support the process of decision making and to the performance evaluation process. The scope of the MACS can be divided into two broad groups: technical considerations and behavioral considerations. Technical considerations fall into two categories: (i) the relevance of information generated and (ii) the scope of the system like the value chain, total life cycle costing, target costing, kaizen costing, benchmarking, balanced scorecard etc. whereas the behavioral consideration involves individuals and their behavior within organizations.NCC JournalVol. 3, No. 1, 2018, Page: 153-166","PeriodicalId":403873,"journal":{"name":"NCC Journal","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127931787","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: 4
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