• The Journal of Industrial Distribution & Business
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• v.12 no.8
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• pp.7-19
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• 2021

Purpose: This paper aims to investigate (1) whether the interviewed auditors conduct higher quality audit than the non-interviewed auditors and (2) whether the frequency of audit engagement interviews has an impact on audit quality. Research design, data, and methodology: Using a sample of Chinese A-share listed firms between 2011 and 2019, this paper empirically tests the effect of audit engagement interviews on auditor's behavior. We collect the data of audit engagement interviews on the CICPA's website. We use OLS regression, fixed-effect model and random-effect model to examine the association between audit engagement interviews and audit quality. Results: Findings indicate that the audit quality of the interviewed auditors is significantly greater than that of the non-interviewed auditors. The frequency of the audit engagement interviews is positively associated with audit quality. The interviewed auditors spend significantly more time on the audit. Furthermore, the positive association between audit engagement interviews and audit quality only exists in non-Big 4 auditors. Conclusions: Our findings provide evidence for the effectiveness of audit regulation enforcement. The results suggest that in an emerging market with weak legal systems, preventive regulations such as audit interviews have a deterrent effect and are necessary in alleviating information asymmetry and improving information environment.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.917-928
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• 2021

This study is an empirical investigation of the effectiveness of guerrilla-marketing techniques in creating a positive brand image among generation Y (millennial) consumers. Five guerrilla techniques practiced by companies-such as viral marketing (EWOM), stealth marketing, ambush, graffiti, and clickbait ads-were studied, and hypotheses were proposed. This study adopted a quantitative approach and a questionnaire using the non-probability sampling technique was developed to collect data and self-administered to 248 millennial respondents on various university campuses. The data collected were analyzed through structured modeling on AMOS. The findings of this research revealed that guerrilla marketing affects symbolic and experiential brand image. Further, the results revealed that stealth marketing, graffiti, and click bait advertising were found to be influential on both symbolic and experiential brand images. As an exception, the hypotheses for ambush marketing were found to have no significant influence on the brand image (symbolic and experiential). Moreover, ambush technique in campaigns may have a negative impact on the brand image. Conversely, the study found that clickbait ads had a significantly negative influence on experiential brand image. Consequently, the results of this study strengthen past findings and concluded that guerrilla marketing techniques are beneficial communication tools in the limited marketing budgets.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.21-32
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• 2021

This paper aims to investigate the relationship between country-level institutional quality and public debt in the context of Pakistan. The hypotheses of this study were assessed by using the country-level institutional quality data for Pakistan throughout the years from 1996 to 2018. Data came from the World Databank, IMF and Worldwide Governance Indicators databases. For the analysis, ordinary least square, quantile regression and robust regression were employed to assess the factors influencing the public debt. The results of this study indicate that the factors of voice and accountability, regulatory quality, and control of corruption have a positive and significant relationship with public debt, while political stability, government effectiveness, and the rule of law have a negative and significant effect on public debt. Based on the findings, a weak country-level institutional quality poses a substantial market risk as it signals the existence of an unfavorable economic condition that raises public debt. It was also revealed that an improved performance of country-level institutional quality can lead to the improvement of financial market transparency, hence reduce public debt. In contrast to previous studies, the present study will be breaking ground in enhancing public insight regarding the impact of country-level institutional quality on Pakistan's public debt.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.477-489
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• 2021

The purpose of this study is to examine the effects of credit risk on commercial banks' profitability in Afghanistan. Due to the availability of limited data, this study applies the Fixed Effects estimator on balance panel data of six domestic private commercial banks over the period 2014-2018. The study uses LLRTL, TLTA, and TLTD as credit risk indictors, size as bank-specific determinant, ROAA, ROAE, and NIM as profitability indicators. The study finds a robust negative and significant effect of LLRTL on ROAA, and ROAE, but positive and insignificant on NIM. The results also reveal significant positive effect of TLTA on NIM, however insignificant negative on ROAA while insignificant positive on ROAE. The study finds negative effect of TLTD on ROAA, ROAE, and NIM, but only significant on NIM. Further, this study reveals a robust negative and significant effect of size on all profitability indicators. The mean comparison of profitability demonstrates that NIM is in a better situation than others profitability indicators, which is a good sign for the Afghan banking sector. The findings of this study suggest that improving credit management, increasing efficiency of asset management or effectiveness of business model can increase commercial banks' profitability in Afghanistan.

• Journal of Distribution Science
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• v.19 no.3
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• pp.35-47
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• 2021

Purpose: Retailing is a very special sector because it demonstrates the effectiveness of combined products and services to create business values. In this study, the author wants to investigate particular areas in the distribution sciences of the purchasing process in Coopmart (Saigon Coop-Vietnam), which is about sauces and seasoning. Research design, data and methodology: The data were collected by experts of Saigon coop, which first went through the Delphi method to choose criteria and sub-criteria for the Analytic Hierarchical Process (AHP). Results: After a long process of calculation based on AHP, the final supplier is chosen according to experts' interview; Masan is the most potential candidate to be the main supplier of sauces and seasoning to Coop mart. Therefore, it is necessary to apply the typical methods such as quantitative analysis of this process - AHP. With the aim of increasing the computational content of the evaluation process suppliers, especially the comparison of suppliers in the same industry as AHP has shown. This enables analyses of all the providers to be more scientific. Conclusions: Thus, this paper would help the facility managers ensure objectives to the reasonable decision, which can be based on AHP to get more information, implement plans and get strategic collaboration with suppliers.

• International Journal of Computer Science & Network Security
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• v.21 no.5
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• pp.48-51
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• 2021

The article discusses the use of modern technologies in the learning process. It has been determined that the modern period of the development of society is characterized by a strong influence of computer technologies on it, a new education system is being formed, focused on entering the world information and educational space. This process is accompanied by significant changes in the pedagogical theory and practice of the educational process associated with making adjustments to the content of learning technologies, which should be adequate to modern technical capabilities, and contribute to the harmonious entry of a teenager into the information society. Computer technologies are designed to become not an additional "makeweight" in training, but an integral part of a holistic educational process, significantly increasing its effectiveness

• International Journal of Advanced Culture Technology
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• v.9 no.1
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• pp.64-69
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• 2021

Brands have begun to act without giving in to the challenges facing our society. Just like the slogan in the novel "The Three Musketeers" by Alexandre Dumas proclaimed, "All for one, one for all!" in the age of transmedia the success of brand activism must reflect the same principle. Specifically, by embracing the big as well as the little stories of consumers scattered everywhere, each and every one should create a huge resonance. This means that brands should use the cultural lever of transmedia so that the various stories of consumers do not fade into oblivion and, furthermore, expand the brand's call to action. By analyzing brand activism cases in business, this study explores the effectiveness of brand activism for advertisers to develop a better understanding of brand communication strategy. Building on findings that show new young generation consumers to favor brands that respond to social, political, and environmental issues and conceptual implications of the snowball effect, this study emphasizes consumer participation in the brand story creation process and the need for brands to aim for high standards of professionalism and accountability, so that they can grow together with their consumers.

• Journal of Home Health Care Nursing
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• v.28 no.2
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• pp.111-123
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• 2021

Purpose: This study aimed to present the management strategies necessary to improve the operational efficiency of visiting nurse centers and evaluate their effectiveness. Methods: The subjects of this study were visiting nurse centers registered as long-term care centers. Based on value chain analysis, cost information analysis, and data envelope analysis, the study was carried out according to the Magerison's management consulting procedure, for six months. This procedure comprised eight sub-steps of approach and application. Results: The following management strategies were agreed upon: establishment of a cooperative network with other visiting care centers, creation of high satisfaction of external customers by providing practical training to care workers, and making rehabilitation and exercise services as the core nursing activities to be focused on. Conclusion: The management consulting process and analysis method applied in this study can referred to as a useful methodological framework for revitalizing visiting nursing centers in the future.

• East Asian Journal of Business Economics (EAJBE)
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• v.10 no.2
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• pp.43-54
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• 2022

Purpose - Government-funded research institutes are important national institutions socially and nationally but academic studies on Korean government-funded research institutes are scarce, especially in areas of human resources and organization. This study investigated the effects of job characteristics on organizational commitment, resilience, and organizational citizenship behavior for organizational members of government-funded research institutes in the field of science and technology. Research design, data, and methodology - Literature review on the effects of job characteristics on organizational commitment, resilience and organizational citizenship behavior for organizational members of government-funded research institutes in the field of science and technology. Based on the review, exploratory propositions were proposed to conduct future empirical study. Result - In this study, based on the results of previous studies, it was presumed that job characteristics would affect organizational commitment, and organizational commitment would affect resilience and organizational citizenship behavior. In addition, proposition on the mediating role of resilience on both organizational commitment and organizational citizenship behavior was formulated. Conclusion - It was propositioned that job characteristics would affect organizational commitment, and organizational commitment would affect resilience and organizational citizenship behavior. Resilience, along with the direct effect of organizational commitment on organizational citizenship behavior, would play a role in mediating organizational commitment and organizational citizenship behavior.

• The Journal of Economics, Marketing and Management
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• v.10 no.4
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• pp.13-24
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• 2022

Purpose: Although numerous research has covered content on trends in the adoption and use of wearable devices, their uses across several sectors such as healthcare, gaming, and fashion, there seems to be a considerable paucity with regard to empirical research focusing on the solutions for factors that undermine the effectiveness of wearable devices in healthcare. The present research aims to highlight what has been covered on wearable devices in healthcare while highlighting the limitations for future research. Research design, data, and methodology -The present authors conducted one of the most famous qualitative literature approach which has been called as PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) statement. The selecting criteria for eligible prior studies was estimated by whether studies are suitable for the current research, identifying they are peer-reviewed and issued by notable publishers between 2017 and 2022. Result - Our results indicated that (1) Increasing the Affordability and User Education on Wearable Devices in Healthcare (2) Tackling the Technological Issues in Wearable Devices to Promote Healthcare Delivery (3) Solving Security and Privacy Issues Associated with Wearable Devices (4) Promoting Standards and Appropriate Regulations for Wearable Devices. Conclusion - To add, resolving the technological issues associated with wearable devices in healthcare will ensure that the new devices in the market will have longer battery life, multiple functions, and enhanced accuracy, thus ensuring that patients receive better care. Necessary interventions are taken on time to avoid any deleterious consequences such as proliferating mortality rates among the different patient groups.