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International journal of accounting and financial ... 15건

  1. [해외논문]   A Systematic Review of Usability Challenges and Testing in Mobile Health  

    Al-Saadi, Tareq Ali , Aljarrah, Tamer Mohammed , Alhashemi, Anahed Mudheher , Hussain, Azham
    International journal of accounting and financial reporting v.5 no.2 ,pp. 1 , 2015 ,

    초록

    Nowadays, the combining of advanced mobile communications and mobile account now in portable devices named "smart phones" has becomes more great uses. Among of these include health care professionals. Few studies in the challenge, blurred reality challenge facing the patient and developer alike in the usability of mobile health. Therefore, this paper aims to analyze the usability challenges in mobile health and usability testing. The systematic review was using for collecting the prior studies that relation with our study. This study concentrates on the three digital libraries Google scholar, ACM and IEEE, as well as, the researcher selected the studies between 2007 and 2015. The results from this systematic were selected 11 studies of 106 based on the inclusions criteria. In more details, the usability challenges found that 27% offered User Interface, 22% tasks and screen size, 16% insert media and 13% network. On the other hand, usability use found that, 46% of the selected studies the usability use of formal type of 45% informal and 9% mixed formal and informal. Sum up, the use of smart phones is getting more on health care and day out. Medical applications make smart phones useful tools in the practice of evidence-based medicine at the point of care, in addition to its use in mobile clinical communications. This study will making a contribution to the researchers to extract over the impact of the challenges on usability testing and the types of usability in mobile health.

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  2. [해외논문]   The Extent to which Jordan Opportunities 3 Meets the General Guidelines for English Language Teaching in Jordan  

    AL-Jarrah, Jarrah Mohammad , AL-Jarrah, Tamer Mohammad , Talafhah, Rania Hassan
    International journal of accounting and financial reporting v.5 no.2 ,pp. 15 , 2015 ,

    초록

    English has become the dominant foreign language in the non-English speaking world. Jordanian students learn English as a foreign language starting in the first grade and continue to do so until the twelfth grade. Agrawal (2004) stated that evaluation plays a pivotal role in deciding what the learners learn and what the teachers teach in schools. The final objective of this evaluation is to detect the strengths and weaknesses of the textbooks with the purpose of improving them and to develop and improve the quality of the educational programs.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  3. [해외논문]   Bankruptcy Prediction for Non-Financial Firms of Pakistan  

    Roomi, Muhammad Sohaib , Ahmad, Waqas , Ramzan, Muhammad , Zia-ur-Rehman, Muhammad
    International journal of accounting and financial reporting v.5 no.2 ,pp. 26 , 2015 ,

    초록

    In this study we use two models for the measuring of financial status of the non-financial firms which are listed in the Karachi Stock Exchange. The Non-financial companies represent the biggest slice at the Karachi Stock Exchange. The non-financial companies of Pakistan are the total population and sample size is 25 higher and 25 lower capital companies. The technique which used in this study was Convenience sampling technique and all 50 non-financial listed companies at KSE were included to gain deeper insights into this study. The State Bank of Pakistan shows balance sheet analyses of companies, for compiling of data financial reports were used for the years 2007 to 2012. The results of the study showed that Abbas model and Altman's Z-Score model was a effective tool for checking the financial health of non-financial companies listed at Karachi stock exchange. This study further explores that lower capital firm have more financially distressed companies as compare to high capital non-financial companies listed at KSE.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  4. [해외논문]   Theoretical Perspectives on Corporate Social Responsibility Disclosure: A Critical Review  

    Omran, Mohamed A. , Ramdhony, Dineshwar
    International journal of accounting and financial reporting v.5 no.2 ,pp. 38 , 2015 ,

    초록

    This study provides an extensive critical review of the theoretical perspectives applied on corporate social responsibility (CSR) disclosure literature. From a CSR standpoint we review and discuss, in detail, legitimacy theory, stakeholder theory, social contract theory, and signalling theory to identify the situations that suit each of these perspectives. The findings show that there is no universal theory applicable on corporate social responsibility disclosure for all situations or societies. While legitimacy theory suggests CSR disclosures are part of a process of legitimation, stakeholder theory offers an explanation of CSR accountability to stakeholders. Legitimacy theory seems to be more suitable for organizations working in developed countries, on the other hand, stakeholder theory appears to be most suitable for organizations working in developing countries; where a corporation can manage its stakeholders and the pressure to comply with existing legislation is less as compared to the developed countries. Social contract theory is appropriate for developed/emerged economies, as CSR disclosure exists due to an implicit social contract between business and society, which implies some indirect obligations of business towards society. Signalling theory will suit a situation where firms are competing for resources. A firm willing to demarcate from other firms will engage in more CSR practices. It is also important that the signal reaches the target audience by reporting on CSR.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  5. [해외논문]   Corporate Social Reporting By Mauritian Banks  

    Ramdhony, Dineshwar
    International journal of accounting and financial reporting v.5 no.2 ,pp. 56 , 2015 ,

    초록

    The paper examines CSR disclosures by commercial banks operating in Mauritius. Annual reports for the year 2011 were scrutinized using content analysis. Five categories of disclosure were chosen in line with the Code of corporate governance and prior studies. Due to the small number (20) of banks operating in the country all banks were selected. Findings show that banks with higher visibility disclose more CSR information thus confirming that the legitimacy theory is an explanation for CSR disclosure by Mauritian banks. CSR reporting is prevalent among all banks but forty percent of banks disclose CSR information relating to one category only showing a narrow view of CSR. The primary area of disclosure is 'Human resources' which is at odds with previous studies. The paper contributes to the scarce literature on CSR disclosures by banks in a developing country.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  6. [해외논문]   The Determinants of Cost/Profit Efficiency of Islamic Banks Before, During and After the Subprime Crisis Using SFA Approach  

    Mghaieth, Asma , Khanchel, Imen
    International journal of accounting and financial reporting v.5 no.2 ,pp. 74 , 2015 ,

    초록

    In this paper we estimate the determinants of cost and profit efficiency of Islamic banks using the stochastic frontier approach SFA. We use 62 Islamic banks in sixteen countries of the MENA and South-East Asia regions during the period 2004-2010. We compare the efficiency between Islamic banks during the subprime crisis phases. Moreover, we examine the variables specific to the banks which can explain the sources of inefficiency and those let us decline the scores of cost and profit efficiency on a specific number of variables (total assets, capital adequacy, profitability, credit risk, operational costs). Results reveal that, Islamic banks in our study are more efficient in the generation of the profits rather than in the control of the costs. Thus, only the total assets and the operational costs represent the determinants of cost efficiency of the Islamic banks. Finally, for the profit efficiency our results indicate that the Islamic banks with high equities and high ratio of profitability are efficient in terms of profit.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  7. [해외논문]   Self-Regulatory Policy of Accounting and Auditing Profession and Its Effect on Audit Expectation Gap in Nigeria  

    Onulaka, Paul N.
    International journal of accounting and financial reporting v.5 no.2 ,pp. 98 , 2015 ,

    초록

    From the very beginning, auditing is pretty much a self-regulated profession and has some ethical rules of thumb to follow in practice. But the plethora of corporate failures and scandals in recent past where auditors' instrumental role is evident in many instances raise question about the validity and suitability of “self-regulation” in auditing, especially in Nigeria and some other parts of the world where auditors need to perform auditing in ever complex risk management process. However, to restore the public confidences within and outside the auditing profession and to raise the overall audit quality, many countries are establishing some super regulatory bodies to set accounting and auditing standards and regulate the activities of auditors with a view to reducing audit expectation gap. The reason for this paradigm shift is because events over the last decades has shown that an inverse relationship appears to be existing between efforts being made to reduce audit expectations gap by accounting and auditing profession and the actual number of audit failures. This study adopted a cross sectional survey design. This was designed to investigate whether there is a relationship between the self-regulation of accounting and auditing profession in Nigeria and audit expectation gap. Pearson Product Moment Correlation Coefficient was used for data analysis. The finding shows a strong relationship between self-regulation and audit expectation gap and the deficient standard gap is not only associated with selfregulation but other legal pronouncements which the respondents considered obsolete and need to be revamped.

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    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  8. [해외논문]   Stock Price Adjustment to Corporate Accounting Disclosure: A Quantitative Study on Dhaka Stock Exchange (DSE), Bangladesh.  

    Ghosh, Protap Kumar , Ghosh, Sutap Kumar
    International journal of accounting and financial reporting v.5 no.2 ,pp. 122 , 2015 ,

    초록

    This study has been designed to detect whether corporate accounting disclosures through annual report influence stock price movement in Dhaka Stock Exchange. To conduct our study, we gathered a series of panel data from 2010 through 2014 of 25 private commercial banks. Least square regression analysis has been done by incorporating fixed effect and random effect models and six models have been developed through Hausman Test. The resulting output revealed that “Earning per share”, “Return on equity” and “Net asset value per share” (book value) positively influenced stock price movement during our study period but “Earning per share” and “Net asset value per share” jointly can explain highest variation in stock price movement in DSE. Although past few studies showed weak form of market efficiency in DSE , this study conveys a positive movement of Banglidesh stock market from weak form towards strong form of efficiency.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  9. [해외논문]   Challenges of Small and Medium-Sized Enterprises (SMEs) In Vietnam during the Process of Integration into the ASEAN Economic Community (AEC)  

    Tran, Hai Thi Thanh
    International journal of accounting and financial reporting v.5 no.2 ,pp. 133 , 2015 ,

    초록

    This paper analyzes the economic obstacles faced by small and medium sized enterprises (SMEs) in Vietnam during the process of integration into ASEAN Economic Community (AEC). It also examines the level of awareness of those obstacles within SMEs and the preparation they made, if any, to overcome those obstacles. To achieve the research objectives, quantitative methods are used. With surveyed data that covered 2,575 SMEs in Vietnam from the Central Institute of Economic Management (CIEM) and the data from the Asian Kenan Institute (OSMEP), the results showed that Vietnamese SMEs are facing major obstacles, such as: (1) intense competition from domestic as well as foreign businesses (2) difficulty in consumer markets, (3) lack of capital, and (4) limited understanding of relevant laws. Lastly, the study provides some suggestions to help Vietnamese SMEs overcome these obstacles and prepare to actively integrate into regional markets.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  10. [해외논문]   Do Common Features Exist Among Countries That Locally Adopt IFRS?  

    Felski, Elizabeth
    International journal of accounting and financial reporting v.5 no.2 ,pp. 144 , 2015 ,

    초록

    Although International Financial Reporting Standards (IFRS) have clearly emerged as the preferred global accounting standard, previous studies of IFRS have mainly focused on post-adoption outcomes. The few IFRS adoption-focused studies are either limited in scope or are based on outdated versions of IFRS. This paper fills these holes in the literature by offering a comprehensive analysis of IFRS adoption: first, through an expanded classification system which includes local adoption as a distinct form of IFRS adoption and then through ANOVA, discriminant analyses and regression analyses. Several variables were identified as significant drivers of adoption status, one being the Asian region which consistently emerged as a powerful driver of adoption type suggesting previous analysis of IFRS diffusion is incomplete, missing this key region variable. This expanded typology suggests that the system of country classification of required/not required currently used is inadequate in capturing how IFRS is adopted in practice.

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    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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