Purpose - The main purpose of the current study is to examine the impact of accounting information quality and information asymmetry on the underinvestment phenomenon among the listed companies on the Tehran Stock Exchange (TSE). Research design, data, and methodology - The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE's website from 2010 to 2015. Accounting information quality and information asymmetry is considered as independent variables, and their impact is examined on the dependent variable (underinvestment). Results - The statistical results, based on data collected from 94 listed companies on the TSE during 2010-2015, revealed positive impact of accounting information quality and positive impact of information asymmetry on underinvestment. There was a significant relationship between accrual quality (AQ) and underinvestment, and spread and underinvestment. The results also showed that information asymmetry is the main factor in the creation underinvestment. Conclusions - Findings of this article can assist accounting researchers and theoreticians in comparing Real world facts with hypotheses developed with respect to accounting information quality, information asymmetry and underinvestment. However, the results of fuzzy regression analysis indicate significant relationships between the independent variable except underinvestment.
The Journal of Asian Finance, Economics and Business
/
v.7
no.11
/
pp.499-506
/
2020
The study examines the influence of individual characteristics, training content, and manager support on the effectiveness of on-the-job (OJT) training in the banking and finance industry. A simple random sampling technique was used to select the samples. Questionnaires were distributed to respondents in order to obtain the data. Using cross-sectional data obtained from 396 respondents in Bank A in Malaysia, the multiple regression results show that self-efficacy, motivation to learn, training content, and manager support have positive influence on OJT training effectiveness. Among all these factors, manager support is very highly correlated with OJT training effectiveness. The findings have given fruitful insight of the crucial roles of OJT training in the respective bank, particularly to bring forward the roles of systematic design and implementation of OJT training. This study is not only expanding knowledge in OJT and training, but offers managers practical insights in developing good OJT training program by considering employees need, capabilities, skills and job requirement. Furthermore, this study also provides a valuable framework in identifying the effectiveness of OJT training program for certain jobs. Further discussion of the research findings and its implications to theoretical knowledge of training and managers are promised at the end of the article.
ZAINOL, Zuraidah;OMAR, Nor Asiah;ZAINOL, Zuraini;MOHD SHOKORY, Suzyanty;ABAS, Bahijah
Journal of Distribution Science
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v.20
no.11
/
pp.1-9
/
2022
Purpose: This study determines the effect of spending distribution, namely experiential, impulsive, self-expressive, prosocial, and conspicuous spending, on the financial well-being of young working women in Malaysia. Research design, data and methodology: This study employed a quantitative and deductive approach. A sample of 400 young working women was selected using a systematic sampling technique. Data were collected using a self-administered questionnaire and analysed using Structural Equation Modelling (CB-SEM). Results: The findings revealed prosocial and impulsive spending as the significant spending distribution to affect financial well-being. The effect of prosocial spending is positive on financial well-being, while the effect of impulsive spending is a negative predictor of financial well-being. All other spending distribution - experiential, self-expressive, and conspicuous spending - do not have a significant effect on financial well-being. Conclusion: To achieve financial well-being, young working women need to distribute the spending budget for the happiness of others and reduce impulse buying. The findings provide useful insights on the significant role of spending distribution in influencing, how to fuel young working women to develop good spending habits that consequently improve their financial well-being, for themselves and Malaysian economics, as well as the plausible solution to overcome financial problems and high indebtedness.
Journal of the Korean Data and Information Science Society
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v.21
no.6
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pp.1021-1029
/
2010
In 2009 the former three surveys on small and medium enterprises were combined into one survey to reduce the response burden of enterprises. In this report, we study a sample design for 2009 survey on actual state of small and medium enterprises (SMEs). However, the differences between the manufacturing industries and knowledge-based service industries are so large that we need to consider separate populations in the survey. The total sample size is decided as 10,000 in new survey design for integration. We allocate the sample sizes for the first stratum based on CV and then allocate the sample sizes for the second stratum using root proportional formula. Also we calculate survey weights and propose the formula for the estimators as well as standard errors using weights for each characteristic.
Background and objective: Urban street trees play an important role in carbon reduction in cities where greenspace is scarce. There are ongoing studies on carbon reduction by street trees. However, information on the carbon reduction capacity of street trees based on field surveys is still limited. This study aimed to quantify carbon uptake and storage by urban street trees and suggest a method to improve planting of trees in order to increase their carbon reduction capacity. Methods: The cities selected were Sejong, Chungju, and Jeonju among cities without research on carbon reduction, considering the regional distribution in Korea. In the cities, 155 sample sites were selected using systematic sampling to conduct a field survey on street environments and planting structures. The surveyed data included tree species, diameter at breast height (DBH), diameter at root collar (DRC), height, crown width, and vertical structures. The carbon uptake and storage per tree were calculated using the quantification models developed for the urban trees of each species. Results: The average carbon uptake and storage of street trees were approximately 7.2 ± 0.6 kg/tree/yr and 87.1 ± 10.2 kg/tree, respectively. The key factors determining carbon uptake and storage were tree size, vertical structure, the composition of tree species, and growth conditions. The annual total carbon uptake and storage were approximately 1,135.8 tons and 22,737.8 tons, respectively. The total carbon uptake was about the same amount as carbon emitted by 2,272 vehicles a year. Conclusion: This study has significance in providing the basic unit to quantify carbon uptake and storage of street trees based on field surveys. To improve the carbon reduction capacity of street trees, it is necessary to consider planning strategies such as securing and extending available grounds and spaces for high-density street trees with a multi-layered structure.
Journal of the Korean Data and Information Science Society
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v.27
no.6
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pp.1443-1452
/
2016
In this paper, we study a sample design for survey on goodwill in retail properties to provide a protecting policy for small traders and tenants, to use basic data for a dispute case related to goodwill. Since goodwill in retail properties is occurred by individual rent company, we use the census on establishments from the Statistics Korea as population. First of all, we consider preferentially seven metropolitan cities in which there are more than half of population. Total sample size is decided as 8,000. We allocate the sample size for markets as stratum in each city using proportional formula and the sample size for industrial classifications in each market using root proportional formula. Also we compute survey weights and calculate estimators, standard errors and interval of estimators for each characteristic such as type of establishments and market in seven metropolitan cities.
Journal of the Korean Institute of Landscape Architecture
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v.31
no.2
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pp.28-35
/
2003
This study was conducted to identify the characteristics of social carrying capacity at mega-events, especially the 2000 Kwangju Biennale in Korea. In particular, this paper has proposed some management policies for mega events taking into account the relations between social carrying capacity, satisfaction and crowding. The research method was to look into the general characteristics and distributive forms of the location, and then to confirm the possibility of sampling the factors involved in satisfaction degree; last, A factor analysis for causal analysis of perceived crowding was performed. The study needed correlation analysis in order to compare expected crowding and perceived crowding, and performed regression to examine the causality of perceived crowding and satisfaction. The research results were as follows: the correlation of expected crowding, perceived crowding, and the total satisfaction was very low or meaningless. The relation between satisfaction and elements for factor analysis such as convenient facilities and value experience showed partial meaningfulness. The factors of convenient facilities, entrance fee, parking lot use, toilet convenience, and exhibit room use had meaningful results; on the other hand, the factors of value experience showed a meaningful result in the guide service of an event place. In conclusion when those holding an event make a basic project, they should consider management measures for convenience of facilities, proper education for guide service, and systematic guidance. Also, as a method for perceived crowding lower than expected crowding, the study has proposed that it is possible to lower expected crowding by providing appropriate information on the number of tourists expected on the weekends and weekdays. Future research should control variables such as personal characteristics, seasons proper for vacation and holidays, and carefully consider their investigation and design. Moreover, it is necessary to study variables involved in expected crowding of more various space-intensive sightseeing places (mesa-events).
KUSAIRI, Suhal;SANUSI, Nur Azura;MUHAMAD, Suriyani;SHUKRI, Madihah;ZAMRI, Nadia
The Journal of Asian Finance, Economics and Business
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v.7
no.9
/
pp.673-685
/
2020
Financial literacy is one of the sustainable development goals of huge concern of governments. Governments explore solutions addressing policies to improve financial literacy. Nevertheless, financial management has such a broad scope and is not just limited to knowledge. As human nature, individuals are born with different confidence levels that include various financial abilities. This study aims to investigate the household-financial efficacy through the application of psychometric instruments, risk preference, and demographic characteristics toward consumption decision behavior. The research is based on a survey 479 households in the peninsular Malaysia, and utilizes the structural equation model, cluster proportional and systematic random sampling, and two measurements - composite reliability and average variance extracted. Results show that households' financial efficacy is one of the critical factors that explain the households' consumption decision behavior. Also, risk preference, gender and area location (rural or urban) of the household determined the consumption decision behavior of the household. The effectiveness of consumption decision is not only determined by financial literacy, but also financial efficacy. The implications of this paper may help to design policies in narrowing the broad gap between the rural and urban level of financial efficacy. The government needs to take appropriate actions to fix it.
This study was done to determine the situations of stress incontinence(SI) and the differences in general characteristics, obstetrical history and SI related variables between women with stress incontinence and normal women. The design for study was a descriptive study. The number of subjects consisted of 156 women who were selected by systematic random sampling in Kwangju city. Data collection was done with the modified Hendrickson's Stress Incontinence Scale(1981) which was analyzed using frequency and percentiles. The results were as follows : 1. The stress incontinence (SI) rate of the sample was 64.1% and the majority of the women(40.9%) had experienced SI for a period of five years(the mean period was 2.7 years) without any treatment or care(83.0%). The amount of SI was from one drop(40.0%) to one teaspoon(16.7%) daily. 2. Items on the SI scale had the scores ranging from 4 to 44 with a mean score of 13.7 which showed mild SI. 3. The priority of provocative factors for SI were abdominal tightening(83%), coughing(58%), laughing(52%), sneezing(40%), steeping(18%), sudden standing(17%), nose blowing(13%), heavy exercise(11%), rapid walking up-stairs(10%) and excitment (9%) in that order. 4. There were no significant differences in age, education, spouse, job and income between the women with SI and the normal women. 5. There were no significant differences in the age at the last delivery, age of last baby. number of vaginal, or cesarean deliveries, or abdominal operations between the women with SI and the normal women. It can be concluded that SI in women has a high incidence nth various provocative factors but it is relatively mild SI on a daily basis and generally there has been no treatment. It is suggested that a descriptive study of emotional problems and precipitating variables in SI women will increase the knowledge of SI.
Biadgo, Gebremedhin H.;Tsegay, Gebrerufael S.;Mohammednur, Sumeya A.;Gebremeskel, Berihu F.
Safety and Health at Work
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v.12
no.1
/
pp.51-56
/
2021
Background: Neck pain is a major public health problem among sewing machine operators working in textile factories. Even though the textile industries are growing in number in Ethiopia, but there is a dearth of published studies on the prevalence of neck pain. Therefore, this study was aimed to assess the prevalence and associated factors of neck pain among sewing machine operators of garment factories in Mekelle city. Method: An institutional-based cross-sectional study design was implemented among 297 sewing machine operators' working in garment factories in Mekelle city. A systematic random sampling technique was used. Data were collected through interviews and analyzed using Statistical Package for Social Science version 23. Finally, variables with 95% confidence interval (CI): p < 0.05 in the multivariate analysis were significantly declared. Results: Two hundred ninety-seven sewing machine operators were enrolled, with 98.7% response rates. In this study, the 12-month prevalence rate of neck pain was found to be 42.3% (95% CI: 36.6%-47.9%), and variables like such as break time [adjusted odds ratio (AOR): 5.888, 95% CI: (2.775-12.493)], working hours per day [AOR: 6.495, 95% CI: (2.216-19.038)], static posture [AOR: 4.487, 95% CI (1.640-12.275)], and repetitive activity [AOR: 4.519, 95% CI:(2.057-9.924)] were associated with neck pain. Conclusion: In this study, neck pain is a major public health problem. Continuous work without break time, working greater than 8 hours per day, sitting in the same position for greater than 2 hours, and high repetitive activities were found significantly associated with neck pain. Owners and governmental bodies need to focus on developing preventive strategies and safety guidelines.
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