International Journal of Economics & Management Sciences

The main objective of this paper is to examine whether firm’s size, growth opportunity, and firm’s reputation affect the debt level (leverage) of the construction companies in Malaysia. The study uses the data from ten selected Malaysia’s construction companies for the period from 2001 until 2008. Using the panel data technique, the estimation results show that size of construction companies has a strong significant positive relationship to the firm’s leverage. The finding is consistent with the previous findings that firm’s size adds huge information in explaining the level of debt. The results also suggest that company’s leverage is positively affected by firm’s reputation. On the other hand, growth opportunity has inverse relationship with leverage, indicating that high leverage would retard the growth of firms.

The aim of this study is to identify the factors that significantly affect current and potential users of the continuous audit tools and techniques. Apart from this, users are faced with an emerging technology that is in the initial phases of implementation. Subjects of this study are auditors of the Big-4 and of the Chamber of Accounts of Spain. The questionnaire is based on the Innovation Diffusion Theory (IDT) and the Structural Model based on the Technology Acceptance Model (TAM). The comparative study between the private and public sectors allows us to note that the peculiarities and differences between private and public bodies bear an influence when it comes to accepting and using a given innovation in the work routine.

This paper contributes to the understanding of the phenomenon of income inequality by first providing a logical delimitation of the subject of analysis in order to reach hermeneutic consistency; second, by reviewing the most important theoretical causes of income inequality as evidence of the enormous intricacy of this phenomenon and its multifacetic nature; third, by describing the most important instruments of income inequality metrics, with emphasis on the different objective measures available in the literature and the way they are calculated. Special importance is given to the Gini coefficient due to its generalized application in empirical studies.

Marketing activities in the leather industry are critically important similar to the companies in a global competitive environment. Benchmarking of international activities, monitoring the activities of competitor countries, adopting models from the best practices of other countries and improving marketing activities are utmost important. Besides, evaluation of the works of industry-supporting various non-governmental organizations such as public organizations and associations is also essential for success in competition. Assessment of many industrial promotion factors will be guiding for the benchmarking activities to be conducted, or enable optimizing many activities. This study includes a comparative country analysis under the light of the data retrieved with web screening method about various associations, non-governmental organizations, foundations etc. acting in various countries ambitious in the leather industry. The differing formats of the websites of such organizations regarding the data offered about the countries has imposed a limitation for the study; albeit, the comparisons have been compared with the compilation and incorporation the data retrieved from both the contents of these websites and from secondary sources. This study also gives a snapshot of marketing activities of world leather industry in today’s situation.

Now a days, global speedy transformations have forced on organizations to investigate on risk management in supply chain in order to overcome to their around insecure conditions. Suppliers should produce materials and parts with the best quality and less costs. Identifying and ranking of the effective risks in supply chain is necessary in order to achieve it. In this essay, in addition to explanation of non-determinant concept in supply chain, and also the identification of risks supply chain and determining the intensity of their effects, risk management in supply chain has been explained as one of the main managers functions. In addition, we have recognized the most important supply chain risks on the basis of suggestive model from us and also have designed the questionnaire which has not only measured the severity of risks relating to each other and finally have analyzed the results by DEMATEL technique in order to clarify the most important supply chain risks regarding to their priorities. For example: environmental, financial, strategic, informative and communicative technology.

Rural development can no longer be based only on traditional agricultural activities, permanently restricted to risk, the uncertainty and impoverishment factors of production. The goal of this test is to argue about the possibilities for properties diversify its tariff strategies livelihood through rural tourism developed from the exploitation of water resources available. The study is exploratory nature, using techniques bibliographical and documentary. The work breakdown structure used to examine the arguments listed is the proposal by Ellis (2000). As a result, realized that rural tourism is a possibility for the diversification of livelihood strategies of rural properties, since the water resources tend to be important sources of activities that cater for the interest in this type of tourism.

The purpose of this study is to assess the attitude of people towards business ethics from public and private sectors’ view, in Pakistan. Business ethics is a vital approach for the development, well-being of organizations and societies. The well-established scale of Attitude towards Business Ethics Questionnaire (ATBEQ) was adopted. A random sample (30 organizations) was taken from the whole population (Pakistan). The result indicates that the private sectors have more optimistic attitude towards business ethics as compared to public sector. Similarities and differences were discussed within the same sectors as well as others. Recommendations for public sector must reform the unethical business practice that breed cynicism and distrust in communities. The nature of this research is descriptive and the method used is a cross-sectional survey. Future researches should be conducted within individual organization by using different questionnaire techniques. The sample was restricted within public and private sector in Pakistan to assess the behavior of employees. Future research should include the age wise, experienced wise, gender wise and organization wise behavior of employees. This paper provides empirical study about the attitude of people towards business ethics from public and private sectors’ view, in Pakistan.

For the American Accounting Association (AAA) human capital accounting (HCA) is the process of identifying and measuring data about human resources and communicating this information to interested parties. Will the data on the measurement of human resources that this article focuses, seeking to provide the existing measurement models, thus allowing the existence of means for making decisions, monitor the effective use of human assets and determine the value of people to organizations.

In this study, a mathematical programming based technique in productivity management, known as data envelopment analysis, DEA is used to estimate how well the nations of the Organization of the Islamic Cooperation, OIC utilize their resources. A high growth rate (as indicated by the change in gross domestic product), a low rate of inflation, a low rate of unemployment and a favorable trade balance are four main targets or objectives of a nation’s macroeconomic policy makers. Based on selected macroeconomic input and output indicators, we apply three versions of an output-oriented DEA model under the assumption of variable returns to scale to assess the relative macroeconomic performance of 54 member countries for the period 2003-2007. The three versions produced consistent results. Three fuel-exporting countries and four least-developed countries top the performance list with Iran and Yemen at the bottom. Of a subset of 33 fuel-exporting and medium-developed countries, nine (seven and two respectively) top the list. The results were analyzed to identify the possible merits of efficiency and sources of inefficiency.