Бухгалтерский учет и маркетинг

Purpose: The purpose of this paper is to determine the effects of consumer acceptance of online shopping in Cameroon by comparing different online product types.
Design/Methodology/approaches: The sampling method employed in this study is convenience sampling method. The descriptive study was carried out in survey method. The research group consisted of total number of 108 of participants (female 60, n=55.6%; male 48, n=44.4%) and age range is between 20 and 35. A total of 108 sets of questionnaires were distributed randomly to students in Universities of Buea, Yaounde, Bamendaand working adults in Yaounde, Douala and Buea.
Findings: The relationships of consumer characteristics on their acceptance of online shopping are differ depend on the product types. For electronic gadgets, the findings remained in line with the overall results. For apparel, personal innovativeness has become insignificant to influence on the online buying behaviours while internet selfefficacy have in turn a significant relationship toward online shopping. Hence, it is concluded that product types affect the relationships between consumer characteristics and attitudes toward online shopping.
Originality/value: This study’s research questions and methods are new to the line of consumer perception of online shopping of different product types making it a starting point for further lines of exploration.

The paper explores the impact that the outsourcing of In-bound Call Centers have on customer service experience at a major mobile telecommunications company in South Africa. A quantitative approach was used to obtain data from a convenience sample of customers, using a special on-line questionnaire, namely, Net Promoter Score (NPS) which was distributed to all customers who contacted the In- and Out-bound Call Centers over a 5-month period, by providing participants with them with a link via SMS. The data was analysed using “in Quba Voice of the Customer (VoC),” which is a customer experience software that allows for capturing of every layer of the customer’s journey, including experiences, transactions and touch points across all customer dimensions and media types. The findings reveal that customers responded favourably to the outsourced Call Center with regard to their overall experience, the quality of the agents and loyalty towards the company.

The large wave of bank mergers, which had affected the US bank sector in the years leading 2007-2009 crisis, experienced a sudden decline in both volume and value in the post-financial crisis period. This study examines whether TARP banks, i.e. banks that received government financial support during the recent 2007-2009 crisis, differed in terms of M&A financial performance outcomes in the pre and post financial crisis periods compared to non-TARP recipients. We find significant and differences in the post-merger financial performance of TARP recipients compared to non-TARP recipients in the post financial crisis period but no significant differences in their pre-merger performance. Our results infer differences in merger motivations for TARP and non-TARP banks.

In March 2011, the Governmental Accounting Standards Board (GASB) issued a research brief titled “The Timeliness of Financial Reporting by State and Local Governments Compared with the Needs of Users.” This study formally exposed an apparent gap between the time-of-issuance of governmental financial reports and their usefulness according to a large and diverse group of survey participants. According to the GASB in the aforementioned report, nearly a quarter of the government entities take longer than six months to issue their annual reports, with many evidencing release times of a year or more. Comparatively, the users surveyed indicated that report usefulness begins to decline substantially when the time to issuance exceeds 45-60 days. After six months the information is no longer considered timely and is significantly less useful to users of the financial statements, which include creditors and investors, such as banks and bondholders, respectively. Timeliness is one of the six qualitative characteristics that governmental financial reporting is expected to possess, and it is currently not being met. First, one of the key reasons timeliness is impaired is directly correlated with the relative complexity of GASB Standards; consequently, there is a need for a qualified management staff whom is specifically trained to interpret and implement GASB standards. Second, a lack of adequate internal controls leads to lack of communication and an overall inefficient reporting process. The governments, regardless of their size, should post relevant information within a timely manner, which is commonly benchmarked at six months. Thirdly, complex data gathered from consultants is difficult for staff to interpret. Finally, turnover of management is an inherent problem associated with this study. We believe this timing issue may be reduced by introducing better internal controls, information technology, and training of relevant staff, increased communication, and improved overall commitment by the government to issue these reports in a timely manner.

The present study was conducted in district Swat, with the sole aim of discovering the situational facts leading to brain drain. A sample size of 300 respondents, who had permanent residence in Australia, US, and UK and who had random visiting to their families back at homeland were randomly selected. Independent variable lack of security and dependent variable brain drain was devised through developing certain questions on likert scale. Dependent and independent variables were indexed and cross tabulated and explained through the application of Chi square statistics. The study found that terrorism, kidnapping, fear of youth forced inclusion, poor laws, poverty, prolong legislative system are some of the pushing factors. The study further explored that all income groups were equally prone to lack of security. However, level of qualification did not yield any significant results with brain drain due to the insecure and fearful environment on the respondents at controlling income and education qualification at multi variate level respectively. The study concluded that a militant culture was in prevalence to the presence of elements. Kidnapping rate was high and local youth had a tendency of getting militant. A local area has no proper job market, which led to a holistic movement of feeling the areas by the locals. Most of the people had the inclinations of moving around, this leading to brain drain. State of the art training for local law enforcing agencies, re-vibrating of local job market and the reawakening of cohesive and integrating cultural values were some of the recommendations in light of the study.

The purpose of this article is to examine the impact of the audit quality on that of the accounting earnings. We chose the accrual quality, the accounting conservatism and the profit relevance as a measure of the quality of the accounting earnings. The empirical study, which was carried out in this article on a sample of 20 Tunisian firms listed on the TSE (Tunisian Stock Exchange) for the period (2005-2009), confirms the significant impact of the audit quality on that of the accounting earnings. The study results also show that the variables: size of the audit firm, sectorbased specialization of the audit firm, the co-auditing and the size of the audit committee, improve the quality of the accounting earnings.

The major objective of this research study was to assess the impact of corruption upon the prevalent social values in Peshawar city, Pakistan. A sample size of 150 respondents was selected with stratified random sampling to ascertain respondent’s attitude towards phenomena at hand through Likert scale as measurement tool. At first stage uni-variate analysis and then bi-variate analysis were carried out to reach into logical outcome. While indexing the dependent variable (corruption perception) and by cross-tabulating with independent variable (social values), Chi-square test was used to determine the association between dependent and independent variables. In addition, Gamma (γ) statistics was applied to determine the strength and direction of the relationship. the study found a significant and positive associated of corruption perception with cognitive belief in social values (P=0.000), uniformity in treatment by social value to various social classes (P=0.002), uniformity in acceptance of social values by various classes (P=0.022), values as derivatives of social power (P=0.001), emotional attachment to social values (P=0.010), social values as guide to truth and falsehood (P=0.000). The study concluded that people in the study area had clear vision about social values, based on thoughts and experience, guiding human behavior towards truth. Social values have psychological bases, but their sociological foundations were much stronger. Social values under transition display disparity in its observance by various social layers of our society, different in nature i.e. economic and social, creating confusion like situation and encouraging corruption.

The main objective of the study is to find out the impact of foreign direct investment on the economic development of central Asia, Afghanistan and Pakistan particular. For this research we have collected the data from the secondary source. The study was showing that the inflows of FDI are increasing in some countries. In 1992 the inflows of FDI of Pakistan was 258.43 US dollar, at that time the inflows of Afghanistan was nothing. In the year 2007 it was concluded that inflows of Pakistan was us $4374 million. During the 2007 the inflows level in Afghanistan was USD 289. In this paper it has concluded that the most profitable area power sector, telecom, education and information technology. Thus, our paper is trying to prove that FDI has main role for the development of welfare with the way of providing the welfare society. Therefore, the study is trying to suggest that for the enhancement of FDI government of Pakistan and Afghanistan need to remove the political instability and terrorism and should focus on the physical infrastructure.

This study examined the factors that influence the number of tax stump purchased in Twifo-AttiMorkwa sub-tax district in Ghana. Data were collected from taxpayers in the study area who qualify for tax stamps using the interview schedule. In total, 305 taxpayers were interviewed. The study employed negative binomial regression model to examine the factors that influence the quantity of tax stamp purchased. It was found that the taxpayer’s level of education, the perceived importance he/she attaches to tax payment, guilt feelings and other tax administration factors, including the application of sanctions, the rate of tax audit and distance to tax office were key predictors of tax stamp purchases. This study, therefore, recommends that tax auditors should go round at least at the beginning of every quarter to inspect the number of tax stamps that taxpayers have bought. The study also recommends that Ghana Revenue Authority should apply sanctions promptly when taxpayers default payment.

In this paper, we are exploring that terrorism has influenced on the international business. We are showing that day by day business is become vulnerable due to terrorist activates to carry out this research we have used the Random sampling method for checking the reliability of the test we have used the Pearson s product moment. The results is showing that 73% balance of payment, 0.69 foreign exchange rate, 67.13% foreign investors, 84% financial market. We have formulated the four hypotheses which are proving that there is significant relationship between terrorism and international business. We have provided the some recommendations that there must be very public enlightenment and opportunity of jobs. There should be proper laws against the terrorism activities.

A trade union must not be looked upon as an organisation whose objective is to struggle mainly for increases in wages and emoluments of workers and percent exploitation by capitalists. A real trade union should be an organisation of human beings with a personality and dignity, to realise all their aspirations and rights through individual and collective endeavour in the sphere of their work, it must have conscious participation and ownership by workers only, its primary emphasis should be on the work level, wiz the industry must be primarily industryconscious in its rights and dignity at work levels. To make Indian Trade union effective there must be one union in one industry and make recognition mandatory by management as a “bargaining agent”, must have internal leadership unions, do not allow politicians to exploit industrial workers and trade union movement to meet their narrow political ends, make democratic elections in trade unions compulsory which can be one of the conditions for continued recognition. In addition to subscription, let there be a substantial grant by management/government to the unions, training and development of management relationship. Above all increase mutual trust and goodwill and enlarge scope of union activities to cover areas like profitability, competitiveness, productivity and social responsibility. They must be prepared to share profit and pains of the organization in the sense of workers participation. Enlightened trade unions will realise that a continuous improvement in the workers standard of living can only be the result of rapid economic development which can be materially accelerated through higher productivity of employees in the organisation. Crippling of an industry concerned cannot help to trade union in the ultimate analysis for it gains its strength from the industry concerned. It is therefore in the self-interest of trade unions to adopt policies which do not harm industrial production.

This study aims to shed light on the application of Blue Ocean Strategy at Saudi Telecom companies, its role in achieving a competitive advantage, and the extent of adoption of this strategy by the Saudi telecommunications companies, which represent the study community and the dimensions of this strategy, as well as determine the relationship and influence between (this strategy with its principles and dimensions) and (the competitive advantage with its indicators), through survey a sample of workers in these companies, The study came to a set of results, the main important results are: The application of the principles of blue ocean strategy will contribute significantly to achieve a competitive advantage to the company over its competitors in the market, where it was found that there is a strong positive relationship between the competitive advantage variable and every principle of blue ocean strategy principles, and the most powerful relationship came to (Reconstruct market boundaries, Reach beyond existing demand) principles, and the least came to the principle of (Build execution into strategy), the study concluded that the dimensions of blue ocean strategy have made a strong impact in create value, and create value which resulting from the dimensions of blue ocean strategy has achieved a strong impact on all the competitive advantage’s indicators of the telecommunications companies

Kotler research found that there are four strategy in placing advertising i.e., uniform pulsing, maintenance pulsing, and impulse pulsing. There is relationship between sales and intensity advertising. This research is to find relationshipintensity bank advertising and bank promotion cost to bank operational profit. Intensity advertising obtained from a national daily newspaper, promotion cost and operating profit obtained from bank quarterly report publicly. Research object divided to four kind of bank i.e. state enterprise bank, private bank, regional bank, and Sharia bank. Research found that advertising behavior of the four banks same with Kotler theory, but promotion costs and operating profit not followed the theory. Quantititive analysis found that regional bank advertising did not effect the operational profit. Sharia banks did not determinate behavior advertising and promotion costs as an important thing to made operating profit. Recommendation as one shot research, it must be done in longitudinal research. It is better find another kind of promotion bank that could be analyzed.

This paper explores the delicate interface between management accounting and marketing management. Based on the scope of their mutual relationship, a distinction is made between two types of interfaces: informing and integrating. Whereas the traditional management accounting domains, such as budgetary control, are characterized by an informing interface, some recently developed management accounting techniques, such as the Balanced Scorecard, target costing and customer profitability analysis, require an integrating interface. Therefore, although during the last three decades clear progress has been made in strengthening the interface between management accounting and marketing management, there is still much room for further improvement. By its inclusion nowadays of marketing and operational management issues, management accounting has broadened its focus beyond the traditional financial domain. However, the adoption of ideas and concepts from other disciplines may not be enough to internalize a truly multi-disciplinary approach to business problems. A challenging interface between management accounting and marketing management is, for example, measuring the value of brands in monetary terms.