The better the operational performance of the company, the more it increases the value of the company (Brimingham and Houston, 2001). This statement implies that the value of the firm will increase when the firm discloses CSR more widely.
Conclusion
Analysis of the impact of profitability, size and leverage on CSR in companies listed on IDX. Effect of profitability, firm size, leverage and public ownership on corporate social responsibility (CSR) disclosure.
Instructor
Time-Series Trends
If the realizations of the sequence {X_t} are not all equal, then the variance of s_(t-1) depending on the observable value of X_t is. Due to the stationary nature of the irregular component of a series, its effects will diminish over time, while the trend elements and their effects will persist in long-term predictions. The random walk model, which is actually a special case of the AR(1) process, seems to mimic exchange rates.”
The local linear trend model is constructed by combining several random walk processes plus noise. This is the most detailed of all the above models, because the other processes are special cases of the local linear trend model, which consists of the noise term n_t and the stochastic trend term μ_t.
Some Linear Time-Series Models
An analysis and summary of the empirical evidence for various foreign exchange forecasting models is included. The data below are monthly from March 1973 through December 1994, and come from the OECD's (Organization for Economic Co-operation and Development) main economic indicators. ) and International Financial Statistics from the IMF (International Monetary Fund) and they have been used for the United Kingdom (UK). The results appear in Table 1 below and indicate that the exchange rate forecast cannot be supported by models of this type. The second set of equations, comprising (15) and (20) in Table 2, is for the stochastic trend model and shows that this alternative model is noticeably better at both interpreting the data and predicting the exchange rate.
One might conclude that time series models cannot be used with great confidence in forecasting foreign exchange rates for models with such relatively high volatility. ii) Exponential growth curve, cf. iv) Polynomial time trend, eq. http://ijfr.sciedupress.com. International Journal of Financial Research Vol. vi) Sales saturation pattern, cf. i) The Random Walk model, cf. ii) The Random Walk plus Drift model, cf.
Summary
The empirical evidence on the monetary approach to the balance of payments and exchange rates. Reasons are given for the current wildcat strikes in Vietnam: The blue-collar workers' perspective. The purpose of the current research is to find out the reasons for the current wildcat strikes among Vietnamese blue-collar workers.
This article begins with a brief review of the literature on the wildcat strikes in Vietnam. Tran (2007) pointed to a more fundamental reason – the exploitative nature of the global production chain and the failure of the Vietnamese Trade Union (VGCL) to protect workers' rights (Tran, on the other hand, agreed that the VGCL was on the side of the workers, they pointed out that workers' demands had gradually shifted from fighting for legal rights to fighting for interests (Clarke et al., 2007).
Methods 1 Data Collection
Published by Sciedu Press 91 ISSN 1923-4023 E-ISSN 1923-4031 are given for the current rampant strikes in Vietnam among Vietnamese workers. The research begins with a review of the empirical literature on how workers perceive wildcat strikes. All participants were instructed to read the questionnaire carefully and select the answers that best described themselves.
Vietnamese blue-collar workers are asked to answer either 'Yes' or 'No' according to how well they describe the questions. This analysis was used to explore blue-collar workers' perspectives on the reasons given for the current wildcat strikes in Vietnam.
Results
Published by Sciedu Press 93 ISSN 1923-4023 E-ISSN 1923-4031 Employees do not get free health care or sick pay kchamsocsk Company uses non-transparent welfare fund, not intended sdquykrorang Company managers have cultural conflicts and dealing with employees mautnh violated dignity, honor and constitution xucpham The company fires employees in violation of rules, tends to. Meanwhile, only 23.1% of them claimed that the management of the company had little knowledge of labor law, which is the lowest number on record. The percentage of 'Working regulations in the company are too strict' is followed by the huge amount of work (37.1%), nutrient-poor meals (36.3%) and polluted working environment (36.2%).
Published by Sciedu Press 94 ISSN 1923-4023 E-ISSN 1923-4031 In this article I have presented evidence to show that, in addition to the many other causes, a wildcat strike has become a normal facet of industrial relations in Vietnam. However, the vast majority of Vietnamese workers agreed that they are not satisfied with the working regulations.
Discussion
Private sector development, labor disputes and corporate governance in Vietnam - The search for new models. The Third Book: Emerging Labor Newspapers and the Union and State Response to Workers' Resistance in Vietnam. Accountants' perceptions of the factors influencing the adoption of international financial reporting standards in Yemen.
This study examines auditors' perceptions of whether the following factors: government policy, capital market, economic growth, external environment/international exposure, professional bodies, auditor education level, firm size, start-up costs of adopting International Financial Reporting Standards (IFRSs) and culture influence the adoption of IFRSs in Yemen. The results suggest that the majority of respondents believe that the lack of government policy, the absence of capital market, lack of economic growth, lack of professional bodies, weak level of education for auditors, small size of companies and start-up costs of IFRS. adoption affects the adoption of IFRSs in Yemen.
Introduction
However, none of the respondents expected that the adoption of IFRSs would take place within three years. They therefore called for future research to investigate the factors that may influence the adoption of IFRSs in Yemen. The purpose of the current study is to investigate the accountants' perception whether the following factors (government policy, capital market, economic growth, external environment/international exposure, professional bodies, training level of accountants, company size, initial cost of IFRSs) or not adoption and culture) influence the adoption of IFRSs in Yemen.
To the best of the researcher's knowledge, this study is the first study to examine the factors influencing the adoption of IFRSs in Yemen. In doing so, this study contributes to the existing literature and provides conclusive evidence regarding factors influencing the adoption of IFRSs based in Yemen.
Review of Literature
Several studies have examined the influence of the capital market on the adoption of IFRSs. Most of these studies have shown that the capital market has a significant impact on the adoption of IFRS. Most of these studies have shown that economic growth has a significant impact on the adoption of IFRS.
Several studies have found that the international environment has a positive and significant influence on the adoption of IFRSs. 2008) mentioned that the adoption of IFRSs in Iraq is the result of coercive pressure from dealing with the international environment. On the other hand, some studies have found that company size has no significant influence on the adoption of IFRSs.
Method
Many researchers have suggested that countries will find it easier to adopt IFRSs if they have an Anglo-Saxon culture (Chamisa, 2000; Hove, 1990). In this sense, Zeghal and Mhedhbi (2006) found that of the 64 countries selected on the 2003 IASB website, 32 developed countries with an Anglo-Saxon culture found it easiest to adopt IASs. From this point of view, the adoption of IASs can be expected to be easier for countries with an Anglo-Saxon culture.
They found that national culture has a significant impact on student judgment in the interpretation and implementation of selected IFRSs and contains expressions of uncertainty. Chand, Day, and Patel (2008) state that culture is one of the most important factors indirectly influencing accounting practices.
Results and Discussion
The median average is 3.50, which means that the auditors believe that the absence of a capital market affects the adoption of IFRSs in Yemen. The lack of a capital market in Yemen makes it difficult for the implementation of IFRSs in Yemen. The lack of agreement among all countries on the adoption of IFRSs has implications for the adoption of IFRSs in Yemen.
The auditors are of the opinion that the size of the companies will affect the adoption of IFRS in Yemen. An analysis of the factors influencing the adoption of international accounting standards by developing countries.
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Specifically, the reviewer must recuse himself or herself from reviewing any manuscript written or co-authored by a person with whom the reviewer has an obvious personal or academic relationship, if the relationship involves bias or the reasonable perception of bias can contain The effect of public share ownership on tax evasion: study on companies listed in Indonesia stock exchange between 2008-. The mediating effect of attitude on customers' behavioral intention to participate in Islamic banking: Empirical evidence.
The impact of tourism on the food security problems of the urban poor in Sarawak, Malaysia: A conceptual approach. A conceptualization of the effect of organizational justice on turnover intention: The mediating role of organizational citizenship behavior.
