CSRC Publishing: Open Journal Systems (Center for Sustainability Research and Consultancy)
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1354 research outputs found
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Volatility between Conventional and Islamic Stock Market
No full textPurpose: This study investigates the degree and extent of volatility interdependence between the Islamic and conventional stock markets represented by using the Dow Jones indices for the period spanning from Dec 1, 2008, to Dec 31, 2016.
Over the last two decades, the stock market has developed rapidly as a new investment instrument and these investments haven't solely extended within the money market and conventional market but also in the developing Islamic markets.
Design/Methodology/Approach: GARCH(1,1) conditional volatility series are generated and then further used the Quantile regression approach on volatility series to check the financial markets’ interdependence.
Findings: The results show that stock markets are interdependent on all three quantile levels. Accordingly, the structure of interdependence is asymmetric for both Islamic and conventional stock markets.
Implications/Originality/Value: Investors, government regulators, and academics can all learn from the findings of this study. The potential for spillover of volatility from conventional stock markets to Islamic stock markets can be effectively countered by investors who develop and implement their unique strategies
Customs Valuation Challenges in Multinational Enterprises’ Controlled Transactions: An African Perspective
No full textPurpose: The paper aims, from an African perspective, to investigate the practice of inconsistent custom duty valuations experienced by related MNEs and to explore the impact this may have on MNEs.
Design/Methodology/Approach: Perceptions from industry experts from various African countries were sought by means of a questionnaire and supplemental literature was reviewed with a view to address the stated objectives.
Findings: The main findings point to custom officials’ lack of knowledge of transfer pricing principles, possible corruption by custom officials and custom authorities keeping reference prices. The impact on MNEs appear to mainly relate to additional costs in the form of storage, consignment seizure, and lengthy court battles.
Implications/Originality/Value: Strategies to address challenges arising in custom valuations suggest training of customs officials, coordination and exchange of information between relevant departments within the revenue authority and making use of advanced pricing agreements
Impression Management during the Covid-19 Pandemic: A Comparative Analysis of the Chairperson’s Statement by JSE-Listed Profitable and Least Profitable Companies
No full textPurpose: The study examined whether profitable and least-profitable Top 100 Johannesburg Stock Exchange (JSE) listed companies used impression management in the chairperson’s statement during the Covid-19 pandemic. The chairperson’s statement is one of the most frequently read and highly rated narrative disclosure statements in the integrated report.
Design: Quantitative content analysis was used. The profitable and least-profitable companies were evaluated using six textual characteristics, namely the length of the chairperson's statement, the use of passive voice, the use of personal references, the use of quantitative references, the use of future references, and the readability score.
Findings: The study found that profitable and least-profitable top 100 JSE-listed companies used impression management during the pandemic. Moreover, both groups used the passive voice as well as future, personal, and quantitative references in the chairperson's statement, even during the Covid-19 pandemic. There was no significant difference in readability, quantitative references, passive voice, personal references, length, and future references. The results are contrary to previous research that indicates that impression management is used less during a crisis.
Implications: The study adds to the debate on the use of impression management in corporate reporting during the crisis and adds to the debate on attribution theory.
 
Creative Writing and Publishing Problems of Educational Research in Pakistan
No full textPurpose: The reason of this research article is presents some principles establish in creative writing and publishing the article in any journal. Paper publishing is a very tough job and time-consuming process mostly in Pakistan. Even within Pakistan, there are a lot of journals we have, who making difficult to decide what appropriate venue is for one’s research and creative writing.
Luckily, many of the obstacles along the writing and publishing path can be avoided by following some simple guidelines and practices.
Methodology: The methodology of the research paper is supported on literature review and articles. Essential issues and barriers of publishing a research paper in any journal and conference is the aim of this study. By using examples of technology based learning and by explaining from literature review the manuscript acquired an interdisciplinary stance.
Findings: findings of the study were made the understanding how to solve problems in creative writing and publishing problems of educational research in Pakistan. (a) Lake knowledge of important parts of a research paper. (b) Lake knowledge of how to describe data in data analyses. (c) Some may have weak critical thinking or brainstorming skills. (d) Some are not able to craft an impeccable research paper which lands in either of the HEC approved journals or in any international journal. (e) Few Researcher try to seek help from some external sources which may appear to offer them cheap research papers but in the end, may eventually rob them of a lot of money and will deliver them deplorable research papers
Scale Development to Measure Creating Shared Value adoption as a Strategy in the Developing Countries
No full textPurpose: “Capitalist system is under siege” is the signal that businesses are going to lose legitimacy and ultimately survival is under question. However, “Creating shared value” (CSV), a resolute solution for organizations is proposed, and overwhelming organizations claim to have adopted CSV. However, in the absence of a standard for CSV success, yearly financial and sustainability reports are presented to validate such claims. Therefore, a yardstick is needed to determine whether companies have implemented CSV as a key strategy. To verify this claim, a scale is proposed to measure the level of adoption of CSV.
Design/Methodology/Approach: An interview protocol was created for data collection from CSV adopters. Twenty interviews were conducted with 15 informants coming from 10 shortlisted organizations.
Findings: The interview data were transcribed and analyzed to extract the key and sub-themes. A total of 58 items were generated with the help of five experts, and an average score of 0.859 on the S-CVI (scale level content validity index) is achieved with a Kappa (K) coefficient of 0.810.
Implications/Originality/Value: So, it is concluded that this instrument will help to differentiate CSV adopters and those who involve in CSR projects. As a future direction, instrument testing and scale evaluation are designed
Evaluating Persons with Disabilities about Awareness of their Rights as Citizens of Pakistan: A Survey with Reference to ICT Rights of PWD’s Act 2020
No full textPurpose: Awareness of human rights are significant in the safety of the citizen of a country. While the government has set up detailed rights for people with disabilities, due to the lack of awareness many people with disabilities in Pakistan are not able to access educational, vocational or employment facilities. The purpose of this study was to evaluate people with disabilities’ awareness of their rights as citizens of Pakistan.
Methodology: The study was quantitative in nature. To collect and evaluate data, the researcher designed a questionnaire of twenty-four statements. The variance was calculated to evaluate awareness based on the age, gender, employment status and disability of the participants.
Findings: Major findings of the study revealed that participants of age twenty-seven and above and who were employed, were aware of most of the mentioned rights, while participants who were below age twenty-seven or students, were unaware or partially aware of most of the mentioned rights.
Implications: Seminars and webinars should be conducted to the awareness of the rights of people with different abilities in educational institutions for people with disabilities, for parents of children with disabilities as well as for the common public so, that people with different abilities feel included and safe in society
Conflict Management, Effect of Gender in Different Enterprises: Empirical Literature Review
No full textPurpose: This paper aims to study past researches and articles by examining the main and interactive effects of gender on conflict-management style and strategies in different organizational setups or industry nature.
Approach: This research was designed to investigate assumptions that may exist regarding the relationship between gender and conflict resolution style in different setups. Review-based Qualitative content analysis method was used in this study to analyze the past and contemporary studies on the influence of gender in conflict resolution.
Findings: The results found that biological sex does not correlate with the choice of conflict management style. On the other hand, the findings have shown that gender role is a forecaster for the choice of conflict management styles as masculine and androgynous individuals were highest on the dominating conflict style and avoiding style depending on the conflict, whereas feminine individuals were highest on the avoiding style and collaborative conflict resolution style.
Implications: A model has been developed based on the literature review identifying the key types of functional conflicts resolution ways and to promote or diminish organizational conflict
Expert System for Diagnosing Dragon Fruit Plant Diseases Using Website-Based Purposive Sampling and Forward Chaining Methods
No full textObjective: Purpose: This research aims to build a system that can make it easier for farmers to detect dragon fruit diseases presented in the form of a website. The system is used to be able to anticipate in overcoming a decrease in production or harvest levels.
Methodology: The methodology used in this research is to take samples using the purposive sampling method can be used to make certain considerations. These considerations are based on samples obtained from experts on dragon fruit plant diseases. Then the samples were analyzed using the forward chaining method to obtain conclusions about disease diagnoses in dragon fruit plants using predetermined rules.
Results: The results of this study are in the form of a website that can provide information about the disease and its symptoms to dragon fruit farmers. Using purposive sampling can increase the value of the accuracy of disease diagnosis.
Implication: This study presents a system to make it easier for farmers to detect dragon fruit diseases. It is presented as a website so that farmers can easily access it. This paper provides a valuable reference for farmers and the public to analyze the diseases in dragon fruit plants easily
SMEs Behavioral Intention towards Usage of Financial Products: A Comparative Study of Islamic and Conventional Banks in Pakistan
No full textPurpose: This study has emphasized that understanding SMEs’ financial behavior towards Islamic/conventional banking products is prerequisite for policy makers and managers of banking and non-banking financial institutions.
Design/Methodology/Approach: A conceptual framework has been discussed in present study to understand financial behavior of SMEs towards adoption of conventional or Islamic financial products. Moreover, to identify the determinants of SMEs owner-managers behavioral intention which influence their financial decisions towards adoption of Islamic/conventional banking products.
Findings: Prior research highlighted that for growth and development of SME sector it’s vital to fulfill their financial needs. In Islamic countries like Pakistan a large population of SME owner-managers interested towards Islamic financial products, however, current study has presented a conceptual framework and after examining these determinants study will explore which factors influencing SMEs intention to adopt Islamic/conventional financial products.
Implications/Originality/Value: The study will help the global and Pakistan banking industry (both Islamic and conventional) to look into the areas which are ignored and need attention, which is necessary for the growth of both sector of banking industry as well as for the growth of SMEs.  
Application of GIS/RS in Assessment of Flash Flood Causes and Damages: A Case Study of Budhni Nullah, District Peshawar, Khyber Pakhtunkhwa, Pakistan
No full textPurpose: The purpose of this research is to assess the flood hazard causes and damages and to draw the extent of flood hazard zones in Budhni Nullah District Peshawar on the basis of devastating historical flood data through the usage of the Geographic Information System (GIS) and Remote Sensing (RS).
Methodology: In this research, a descriptive methodology and GIS techniques were carried out to identify flood hazard causes, damages, and hazard zones. Therefore, qualitative and quantitative data related to flood hazards are clipped from various sources. Satellite images such as digital elevation models were generated for acquiring watershed and slope data. The data were put in the ArcMap for mapping and in SPSS for ease of statistical calculations to find the causes and damages of flood hazards. Moreover, various other tools from different applications were used such as ERDAS Imagine for Image processing and GPS application for location tracking.
Main Findings: We delineated the catchment areas and different other tributaries and with the help of slope, settlements, area inundation, and past damages data we find out the flood hazard zones. These flood hazard zones were demarcated with the help of the Euclidean distance tool in which different data overlaid to others in ArcMap and through ground-truthing, we confirmed the flood hazard zones.
Applications: Research results could be used for providing a recommendation to the local government authorities and communities to mitigate the flood hazard risk in the locality and improve the safety measures. Such as retaining walls to make them a little distance from levees