Australasian Accounting Business and Finance Journal最新文献_第6页

The Role of Commercial Diplomacy in Promoting India as a Destination for Higher Education: A Case Study of Sudan 商业外交在促进印度成为高等教育目的地中的作用:以苏丹为例

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i1.05

B. Mubarak, Manish Sinha

{"title":"The Role of Commercial Diplomacy in Promoting India as a Destination for Higher Education: A Case Study of Sudan","authors":"B. Mubarak, Manish Sinha","doi":"10.14453/aabfj.v17i1.05","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.05","url":null,"abstract":"There are several studies on the internationalization of higher Education in India. However, most of these studies are based on initiatives that have been taken up by private universities in India. Indian Embassies and Consulates (Indian Missions) around the world play an important role in promoting India as a destination for higher education among foreign students. Indian Missions become the first interface for foreign students travelling to India. Sudan is the third largest African country, with a population of over 45 million. India is one of the preferred destinations for Sudanese students travelling abroad for higher studies. Annually about 1500 students travel to India for higher studies, mainly to Pune, Mumbai, Hyderabad, Chennai and Bangalore. A study was conducted on students who have completed University education in India to understand the role of Commercial Diplomacy and Indian Missions in promoting India as a destination for higher education. The outcome of the study provides insights into the importance of Commercial Diplomacy and the role of Indian Missions in promoting India as a destination for Higher Education. Outreach events to promote India as a destination for Higher Education and facilitation of Student visas play a major role in students choosing India as a destination for higher education.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672513","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 Role of Accounting in Managing Micro, Small and Medium Enterprises (MSMEs): The Case of Indonesia 会计在中小微企业管理中的作用:以印度尼西亚为例

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i2.08

Parullan Silaen, Steve Tulig

{"title":"The Role of Accounting in Managing Micro, Small and Medium Enterprises (MSMEs): The Case of Indonesia","authors":"Parullan Silaen, Steve Tulig","doi":"10.14453/aabfj.v17i2.08","DOIUrl":"https://doi.org/10.14453/aabfj.v17i2.08","url":null,"abstract":"The Covid-19 pandemic affects the economy of a country as well as its Micro, Small, and Medium Enterprises (MSMEs). The MSMEs contribute to the economy of a country's GDP and can engross the workforce. In the case of Indonesia, 99% of MSMEs are micro-and small-businesses that need an intervention program from the Government. Having Accounting skills is important to manage MSMEs, as indicated by the OECD report (2017) regarding financial education. Unfortunately, the level of education that the owners of micro to small businesses have is relatively low and therefore, the program should be developed carefully considering the educational background of the sector. Training these business owners on simple accounting skills, which are critically important such as cash in and out records, may be suitable for micro and small businesses. In addition, recognition of their existence is also important by providing them with a business certificate from the city council. The certificate can also be used as a basis to allocate temporary space for the business that does the trading in the street market. Having the certificate recorded and maintained by the city council, as well as the simple financial record, can be used by the Government to base intervention programs such as financial and skill training as well as access to financial support or loan.3","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76842445","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

Transparency in International Anti-Corruption Helpdesk Answers: A Case Study in Timor-Leste 国际反腐败服务台的透明度:以东帝汶为例

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i4.13

Pascoal da Costa Oliveira, B. Basuki, H. Hamidah

{"title":"Transparency in International Anti-Corruption Helpdesk Answers: A Case Study in Timor-Leste","authors":"Pascoal da Costa Oliveira, B. Basuki, H. Hamidah","doi":"10.14453/aabfj.v17i4.13","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.13","url":null,"abstract":"This study provides an overview of corruption in Timor-Leste. The extent of corruption in the government and public service. This paper asks: who are the stakeholders? How can they work together? How do these actors manage or fail to manage corruption? More broadly, which successful collaboration mechanisms can be identified from the literature about how to reduce corruption? To provide an answer, in this paper, the literature on an overview of Timor-Leste (TL) corruption is extensively reviewed, with a focus on five particular sectors: an overview of corruption in Timor Leste, primary drivers of corruption, corruption in crucial sectors, legal and institutional framework, other stakeholders, lesson learned from Developed Countries. The paper gives solutions include the nine broad areas of corruption risk mapping, subsidy registers and sunset clauses, transparency initiatives, anti-corruption laws, shared-ownership models between fragile developing countries, partnership with developed countries as continues learning and improvement, national and local culture sensibilities, international connectivity of public corruption perception index, and invested in human capital development.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"47 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80250455","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

Comparative Performance of LSTM and ARIMA for the Short-Term Prediction of Bitcoin Prices LSTM和ARIMA对比特币价格短期预测的比较表现

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i1.15

Navmeen Latif, Joseph Durai Selvam, Manohar Kapse, Vinod Sharma, Vaishali Mahajan

引用次数: 5

Geographical Indication and Rural Sustainable Development: A Bibliometric Analysis 地理标志与农村可持续发展:文献计量学分析

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i1.03

S. Singh, N. Bharti

{"title":"Geographical Indication and Rural Sustainable Development: A Bibliometric Analysis","authors":"S. Singh, N. Bharti","doi":"10.14453/aabfj.v17i1.03","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.03","url":null,"abstract":"Geographical Indications (G.I.s) mean a particular product belonging to a specific Geographical Environment, having a specific traditional knowledge which separates it from similar looking products. Certification is beneficial to both the producer as it can ensure him a premium price and the consumer as it generates the willingness to pay higher on quality assurance.GI also facilitates rural sustainable development as its uniqueness generates conservation of the resources in the concerned community. Bibliometric analysis is the scientific analysis of all the academic work done pertaining to a certain topic under study. It streamlines all the work done in a specific field and is also helpful in highlighting the areas where to focus for research. The main objective of this paper is to study the trend of development of the topic through the analysis of the entire academic work done. Data for the period from 2001 to 2021 was collected from web of science database and analyzed by using R package and VOS viewer software. Overall, 194 research papers were shortlisted. GI certification prevents commercial fraud, it ensures Bio-diversity conservation. Academic contribution has been maximum in the year 2019. Most relevant sources were Sustainability, British food journal. Among the most relevant keywords, frequency of words like Geographical Indications, quality, terroir, food, governance, certification, etc were on the higher side. Europe and USA dominate in certifications and contributions to GI Tagging followed by some developing countries like India, Mexico, Brazil. This study holds great relevance to people from all dimensions of life. There is a need to increase research in this area. The study will suggest several new dimensions to research which will be very much beneficial for the academicians, policy makers and particularly the rural community.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672492","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

Greening of Public Transport in Pune – A Feasibility Study 浦那公共交通绿化-可行性研究

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i1.09

Vasundhara Sen, Akanksha Hajela, G. Suneeth, Sarvesh Saxena, Ayush Deore

{"title":"Greening of Public Transport in Pune – A Feasibility Study","authors":"Vasundhara Sen, Akanksha Hajela, G. Suneeth, Sarvesh Saxena, Ayush Deore","doi":"10.14453/aabfj.v17i1.09","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.09","url":null,"abstract":"India's commitment to Electric Vehicles (EV) is a prime program furthering the country's achievement of Sustainable Development Goal (SDG) number 7. However, in spite of the much-needed policy push, EV adoption in India has been slow, both in private ownership and in public mobility. The average Indian commuter still depends heavily on public transport such as public buses, railways and rickshaws. Thus, the success of the EV transition in India lies in the speed with which e-vehicles can be developed and adopted in public transport solutions. This study assesses the feasibility of converting the public transport fleet (buses and 3 wheelers) into e-vehicles for the city of Pune. Pune records high per capita private vehicle ownership, resulting in high traffic congestion, traffic indiscipline issues and high vehicular fatalities. It is thus imperative that not only should public transport usage increase in the city, but it should also be electric, such that sustainability goals are achieved. This study presents a techno-economic analysis of greening Pune's public transport fleet. This paper begins with section 1, which introduces the EV landscape in India. Section 2 details the Total Cost of Ownership (TCO) framework, which evaluates financial costs associated with EVs in public transport fleets. Section 3 presents model results from the TCO analysis. Payback calculations are also presented to understand the minimum number of years to realise EV investment payback. Section 4 finally concludes this paper by presenting demand-side and supply-side interventions for a speedy EV transition for public transport fleets in Pune Metro Region.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672600","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

Determinants of Pension Fund’s Required Return: A Scenario-based simulation of Civil Service Pension Fund 养老基金要求收益的决定因素:基于情景的公务员养老基金模拟

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i4.07

M. Irfan, Wee‐Yeap Lau

{"title":"Determinants of Pension Fund’s Required Return: A Scenario-based simulation of Civil Service Pension Fund","authors":"M. Irfan, Wee‐Yeap Lau","doi":"10.14453/aabfj.v17i4.07","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.07","url":null,"abstract":"This study examines the required return to fund a defined pension benefit of the Civil Service Pension Fund, managed by KWAP. Based on the four variables, contribution rate, retirement age, life expectancy, and length of service, this study simulates 648 scenarios of required return corresponding to the years of service and post-retirement benefits. Our findings show: First, the minimum years of service for the pension eligibility shall be increased to 20 years. Second, the Government shall increase the contribution rate to at least 13% per worker to KWAP. Third, there are no significant changes in the required rate of return even though the Government extended the retirement age from 55 to 60. Hence, extending the retirement age will not reduce the pension cost. Fourth, this study shows that the contribution period is more crucial than the post-retirement period for the Government to sustain the pension fund. Lastly, there is a need for the Government to set a minimum funding ratio for the KWAP pension fund to ensure its long-term sustainability. As a policy suggestion, the current pension fund needs refinement to ensure long-term sustainability.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"16 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86420252","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

Determinants of Client Acceptance Decisions and the Impact on the Reputation of Public Accounting Office Firms (KAPs) in Indonesia 客户接受决策的决定因素和对印尼公共会计师事务所(KAPs)声誉的影响

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i2.10

Afly Yessie, Ilya Avianti, Poppy Sofia

引用次数: 0

Sustainable Development Goal Aligned Business Practices 符合可持续发展目标的商业实践

IF 1.9

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i1.01

Sonali Bhattacharya, Dipasha Sharma

引用次数: 0

Could the Theory of Planned Behaviour Explain Market Discipline in Sharia Mutual Funds? 计划行为理论能否解释伊斯兰共同基金的市场规律?