Accurate costing information is crucial for manufacturing businesses and services and information for strategic decision, to maintain a competitive advantage over its competitor's Traditional costing system leads to cost information distortion ,therefor the management of these businesses to Activity Based Costing (ABC) was introduced to address the shortcomings of traditional volume-based costing system. Prior research in developed countries showed impact adoption of ABC for many of companies for different

Infrastructure provided through different channels to improve people standard of living, can be thought of as an important ingredient of peoples’ consumption basket and naturally, the cost incurred in provision of basic amenities, benefits and advantages, by varied nature of infrastructure should bear a close correlation to people choice and their ability to earn, spend and contribute. From this perspective, method sought for financing of infrastructure must take into account the extraction process to exp

This study investigates the determinants of patent value in US and Japanese university patents. Four broad value determinants including the technical background of patents, the distance of technology from the application date to present, the breadth or scope of patent protection, and the technology classification are considered. The key variables are the number of forward citations as a dependent variable and independent variables composed of the number of backward citations, years, claims, and IPC classes.

This article aims to examine the provision of remedies for enforcement of fundamental rights under Paragraph 1 of the Schedule to the Courts of Judicature Act 1964 (know as ‘Para 1’) and the public safety in Malaysia. Currently, the provision of Para 1 is provided under an ordinary statute law. Therefore, for full protection of fundamental rights, the provision of Para 1 should be incorporated in the Federal Constitution of Malaysia. However, under Para 1 power the High Courts of Malaysia enjoy large re

The purposes of this study are: 1.) To study and analyze the approach to increase brand equity by using marketing strategies of lingerie products and to increase the sales revenue by using marketing strategies. 2.) To impress the consumers that used the lingerie products. The results of this study are as follows: The factors that affect to the consumer’s perception and selection were 1). Product Variety 2). Products meet the Target Group and 3). Integrated Marketing Communications (IMC). Marketing strate

This paper proposes a conceptual framework to investigate the relationship between board of directors' characteristics (Board of directors' independence, board of directors' size, family members at board of directors, board of directors meetings, CEO duality, and existence of nominations and compensation committee) and firms' performance among industrial companies listed on Amman Stock Exchange. Previous studies focused on the importance of board of directors as a main component of corporate governance rule

Baby dumping case is a serious crime in Malaysia. The study is important to be conducted in order to discuss the suitable punishment with regards to this crime. It is not only confined to the legislations, but also to find the other preventive methods for the solution. In Malaysia, not only the laws are being used, but other preventive methods are also available such as the awareness, monitoring actions and baby hatch. This paper is to discuss the comparative study of the punishment and preventive methods a

Risk and uncertainty are inherent in agro projects and commodity supply chains. Given the pervasiveness of risks, farmers, agro-entrepreneurs, international agencies, and banking institutions are increasingly seeking effective and sustainable strategies and approaches to mitigate, transfer, or cope with these inherent risks. The methodology of this paper is through quantitative research based on questionnaires to identify patterns of agro-entrepreneurs in facing various types of risks. The general finding o

This study aims to determine whether Egyptian construction SMEs are implementing CSR through its activities or not. CSR was measured using four main dimensions namely Economic, Legal, Ethical, and Philanthropic CSR. A questioner was designed and distributed to 89 SMEs and analyzed to obtain the study result. The results indicate that Egyptian construction SMEs implement Economic and Legal CSR only. While Ethical and philanthropic CSR are not implementing in Egyptian construction SMEs. Also, the results indi

The objectives of this study were to study in the corporate social responsibility (CSR) activities of industry of paper umbrella in Chiang Mai and study about the employee attitude that affect to the corporate social responsibility activities of industry of paper umbrella in Chiang Mai. The data obtained via 20 random employees who are in the industry of paper umbrella in Chiang Mai. The results of this study are showed the employees attitude towards the format of corporate social responsibility activities

This paper is a short review of cultural changes and development in Iran from a history point of view and effect of western improvement and it’s industrialization after medieval age, it also includes individuals who play an important rule to shape Iranian culture and the process of modernization and improvement of new education system in Iran from safavid dynasty which ruled Iran from 1501 to 1736 all the way to the last monarchy ( Pahlavi dynasty ) until establishment of Islamic Republic of Iran in 1979.

The evolution of internet has made social media one of the most important media for business-to-business (B2B) commerce. Despite the increasing trends of social media utilization among businesses, studies into social media is limited and place greater focus on the business-to-consumer (B2C) relationships rather than on the B2B relationships. Hence, the objective of this study is to assess the role of social media in B2B relationship marketing. This paper outlines one main research question and four research

The major objective of this study was to look at the determinants of urbanization in Nigeria and its attendant costs to development. While the specific objectives were (i) to evaluate the growth rate of urbanization (ii) to determine the structure of urbanization and its determinants (iii) to measure the relationship between urbanization and its determinants, (iv) to show redistribution impact of urbanizationon agricultural productivity and infrastructural services. The study was carried out on Nigeria and

The purpose of this study is to underline Central and Eastern European countries’ progress in their transition to market economies. It focuses on the relationship between transition economies and privatization and their link with foreign direct investment inflows. The analysis covers two of the most successful transition economies in Central and Eastern Europe in terms of attracting foreign direct investment: Poland and the Czech Republic. Our topics of interest are the volume of inward foreign direct inv

The concept and practice of good governance have contributed to the evolving relationship among the three governance sectors, namely the State, Private Sector and Civil Society. Primarily focusing on bureaucratic reform, current discourses on good governance centers on the State’s ability to deliver services to its constituents and harness the potential for synergy among key societal players. Another facet of this discourse is the role of good governance in socioeconomic development. Focusing on the area

The purpose of this study is to examine the relationship between Job Performance (JP) factors and employees’ intrinsic Career Advancement (CA). In addition, this study attempts to explore the roles of Organizational Justice (OJ) as moderator in the relationship between JP factors and employees’ intrinsic CA in the context of Malaysia. In particular, this study investigated the roles of distributive justice, procedural justice and interactional justice as moderators in the relationship between job perfor