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Faktor-faktor yang mempengaruhi komitmen pekerja di organisasi awam
No full textKajian ini melihat gelagat pekerja tentang komitmen terhadap organisasi. Penyelidik menganalisis hubungan signifikan di antara angkubah bebas seperti faktor demografik, faktor psikologi dan faktor organisasi dengan komitmen pekerja terhadap organisasi. Kajian dijalankan dengan menggunakan borang soal selidik yang diterima daripada 113 kakitangan awam di beberapa jabatan kerajaan. Kajian mendapati bahawa purata keseluruhan bagi komitmen pekerja terhadap organisasi hanya berada di tahap sederhana iaitu pada kadar 58.4 peratus. Elemen tahap pendidikan dalam angkubah demografik didapati mempunyai hubungan korelasi positif pada aras keyakinan 0.05 kepada komitmen pekerja terhadap organisasi, manakala elemen-elemen demografik lain seperti usia, status perkahwinan, tempoh perkhidmatan dan pendapatan tidak menunjukkan hubungan korelasi yang signifikan ke atas komitmen pekerja terhadap organisasi. Angkubah psikologi pula menunjukkan tahap hubungan korelasi positif kepada komitmen pekerja terhadap organisasi pada aras keyakinan 0.01. Korelasi angkubah organisasi dengan komitmen pekerja pula menunjukkan tahap hubungan korelasi positif pada aras keyakinan 0.01
The impact of corporate governance on the financial, governance and social disclosure at Islamic banks in Malaysia
No full textDisclosures and perceptions of practitioners on items of financial and social reporting index developed for Malaysian Islamic banks
No full textThe study examines the views of accountants concerning the importance of items in the developed index for Islamic
Financial and Social Reporting (IFSR) as well as measures and discusses the level of weighted IFSR for Islamic
banks based on the IFSR index developed for Malaysian Islamic banks. The research uses the questionnaires and
the annual reports to collect the relevant data with respect to the views of accountants and IFSR score of Islamic
banks respectively. The findings suggest that the financial part, and the auditing and governance part in the index of
IFSR are important and close to important, respectively, while the social part is viewed as fairly important.
Moreover, the other finding reflects that the weighted IFSR for Islamic banks in Malaysia is considered as fair. The
findings with respect to the level of weighted IFSR disclosure may not be generalised to the years prior and after the
examination period. The research provides empirical insights on the importance of items in the IFSR index and the
weighted level of IFSR practices among Malaysian Islamic banks. The paper highlights the importance of items in
the IFSR index as well as IFSR disclosure in enhancing the accountability and sustainability of Islamic banks
Timeliness of financial reporting and corporate governance structure
Get PDFThe issue of timeliness has been well recognized as one of the important attributes of financial reporting quality. Prior studies in this realm of research have only focused on the effects of firms' specific characteristics on reporting interval. To date, it can be said that there is no study which has directly attempted to gauge the influence of governance structure on the timely financial reporting of annual reports as far as the reseracher is concerned. The effects of poor corporate governance on financial reporting quality have been evidently reflected by the collapse of huge and well established companies like Parmalat, Enron etc. Due to the essential roles of corporate governance structure on the quality of financial reporting, the researcher is of the opinion that this study could present some new evidence to the extant of literature in both realms of research (i.e. the timeliness of financial reporting and corporate governance structure)
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Anchoring and Adjustment Bias in Working Capital Management and Performance of Small and Medium Enterprises (SMEs): The perspectives of Ghanaian SMEs Managers
Get PDFThis paper explored Anchoring and Adjustment in working capital management and performance of small and medium-sized enterprises (SMEs) in Accra, Ghana. We adopted a qualitative case study design and employed in-depth interviews to obtain data from thirty-five (35) managers drawn from trading manufacturing sectors. We found that SME managers(owners) primarily rely on selfgenerated and provided anchor. More specifically, managers anchor on customer’s trust, price list and quotation, current and past sales trends which results to overinvestment and underinvestment in working capital and higher or lower performance. Therefore, we conclude that anchoring and adjustment in working capital management and performance matte
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