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312015210 Effects of human resource development activity effectiveness on business performance of jewelry and gem businesses in Thailand.  
The research aims at examining the relationships between human resource development activity effectiveness (formal and Informal training, team-based work, job rotation, performance-based pay...
312015209 The meat crisis: a supply chain analysis.  
The purpose of this paper is to report about a crisis in the Lebanese red meat industry. Scandals erupted in the Lebanese red meat buying market when one of the nation's largest wholesalers...
312015208 Consumer online software sampling: a multilevel analysis.  
Product sampling is a part of promotion tools to increase the sales of goods. Especially, the marginal sampling cost for consumer is close to zero in software markets since consumers may download...
312015207 Inter-firm relationship management strategy and firm performance: evidence from electronic parts and equipment manufacturing businesses in Thailand.  
The purpose of this study is to examine the relationships among five dimensions of inter-firm relationship management strategy, operational flexibility, resource utilization effectiveness,...
312015206 Best modern managerial accounting practice of corporate governance awarded firms in Thailand: an empirical investigation of the antecedents and consequences.  
This study investigates the effects of the best modern managerial accounting practice, information advantage diversity, valuable unique decision making, operational management well-roundedness,...
312015205 Accounting quality control and firm growth: an empirical investigation of corporate governance awarded firms in Thailand.  
This study attempts to integrate the key components of accounting quality control in the new model. The primary objectives of this research are to examine the effects of accounting control on firm...
312015204 A threshold VAR model of the propagation of U.S. financial stress to production and employment.  
This paper incorporates a widely used financial stress index within a threshold VAR model outlined by (Tsay, 1998) to examine if the dynamic response of U.S. production and employment to an...
312015203 The effect of continuous enterprise risk management improvement on internal audit work success of the institute of higher education.  
The purposes of this study are to investigate the relationships among continuous enterprise risk management improvement and assurance activity efficiency, consulting practice effectiveness, and...
312015202 The pursuit of profits in different industries: what is the impact on the practice of business ethics?  
During the recent Great Recession and in its aftermath, there has been much commentary regarding the ethical practices of businesses, and much of the commentary has been quite critical. In...
312015201 SIFs position at Bucharest stock exchange under the influence 2007-2009 financial crisis.  
The financial crisis of 2007-2009 had an important impact on financial markets all over the world. Bucharest Stock Exchange was also hit by the financial crisis propagation. The present paper will...
312015200 Grade performance in statistics: a Bayesian framework.  
In this paper, we investigate questions involving the impact of a multitude of covariates and their interactions on the scores of a comprehensive exit exam from 121 undergraduate students in Texas...
312015199 Trend strips: a new tool to analyse financial markets.  
The analysis of time series plays a key role on issues concerning forecasting or pattern recognition in financial markets. Problems concerning forecasting usually focus on estimating the behavior...
312015198 Efficiency of sector diversification in the Brazilian stock market in times of financial crisis.  
Diversification can be an important tool for risk reduction and becomes even more useful in times of high market volatility, which are apt to be present during global crises. The present study...
312015197 Volatility in U.S. current account and government policy.  
For the past two decades eight percent of real U.S.GDP was lost in an average year due to current account deficit. Does the volatility of current account matter? This paper examines relationships...
312015196 Inflation and stock prices.  
The classic proposition that stock prices can be expected, in the long-run, to rise in proportion to the increases in the price level has been challenged by several researchers suggesting there is...
312015195 Small business performance, planning sophistication and benchmarking: an empirical study.  
While innovation in management techniques usually takes place in large organizations, there is evidence that over time such techniques seep into small businesses. It is well established that many...
312015194 A welcome note from the managing editors.  
312015193 Entrepreneurs with benefits: stock appreciation plus high dividend yields.  
We analyze the performance of publicly-traded entrepreneur-managed companies with relatively high dividend yields over the 2005 to 2012 time period. For the 103 firms that fit this category, we...
312015192 On the development of a satisfaction survey instrument using PageRank centrality.  
In this paper, we propose a method with which a number of survey questions can be reduced to only a small set of critical (central) questions that can be truly representative of the overall...
312015191 Supply chain development in Thai firms.  
The objectives of this study are to understand the development of the supply chain in Thai firms and to approach the suitable model for supply chain to develop the supply chain system in...
312015190 Liquidity constraints and asset allocation: a model for the insurance firm.  
In the Inventory Theory, managers are usually asked to determine the optimal inventory levels that a firm should maintain when demand is known only stochastically. The firm must optimize its...
312015189 A graphical analysis for market basket data.  
Market basket analysis has been an important part of quantitative decision support process in the retail market for many years. The primary objective of market basket analysis is to identify...
312015188 Relationships among audit ethics, audit morality and audit quality of certified public accountants (CPAs) in Thailand.  
Audit ethics plays a significant role in encouraging auditors to perform best audit practices in order to achieve audit quality, audit performance and audit success. Hence, this study aims at...
312015187 The impact of audit firm size and locality on audit fees in an emerging economy: evidence from China.  
This paper examines if audit firm size and location explain audit fees for audit firms in China. Using a sample of firms in the A share market, we find that local auditors, in general, do not...
312015186 Effects of audit morality on audit performance of certified public accountants (CPAs) in Thailand.  
Audit morality is a key determinant of driving and explaining best audit practice that influences audit performance. Accordingly, this study attempts to investigate the relationships between audit...
312015185 An analysis of tax court cases relevant to financial planners.  
Tax implications of financial planners' advice have a significant impact on the wealth of their clients. Tax Court cases can be a valuable source for their research on relevant tax...
312015184 Service competition in newsvendor retailing with price-matching guarantee.  
We study price-matching guarantee policy when retailers compete on service quality under demand uncertainty. Two types of policies are examined: the simple price-matching guarantee policy in which...
312015183 Auditors' noneconomic bonds to a nonprofit client: impairments to the air of independence.  
For decades researchers in the for-profit sector have extensively studied auditor independence, focusing primarily on the auditor's economic bond to the client. Because of its altruistic...
312015182 Factors affecting effectiveness of salesperson practices and business performance of insurance businesses in Thailand.  
The purpose in this study is to investigate the relationships between salesperson practice effectiveness (sale planning focus, ability to adapt selling, use of technical knowledge & skills...
312015181 Exploring the Higher Reconstruction Step (HRS) in time series.  
The analysis of experimental signals (such as an electrocardiogram) or observational (such as financial series) involves, for instance, the study of several dynamic parameters such as Correlation...
312015180 Shift in supply chain job requirements and its impact on supply chain management curriculum.  
This paper identifies key content- and skill-based categories associated with the supply chain management (SCM) job market and provides, employing these categories, a longitudinal comparison...
312015179 Fuzzy sets with using full factorial experiment for production optimization.  
The paper focuses on the use of the fuzzy sets to optimized the production (specifically, CNC turning). When determining the cutting conditions, it is necessary to respect the aspect of...
312015178 Enterprise resource planning system capability and decision making success: evidence from Thai manufacturing businesses in Thailand.  
The purpose of this study is to examine the effects of enterprise resource planning systems (ERP systems) capabilities on resource utilization effectiveness, accounting information quality,...
312015177 A welcome note.  
312015176 Dividend initiation during financial turmoil.  
This paper examines dividend initiation during the financial turmoil of 2008 and 2009. Significantly fewer companies choose to initiate dividend in this period. Comparing to firms that...
312015175 Marketing the environmental and safety benefits of moving hazardous materials by rail.  
The vast majority of freight in this country moves by either rail or truck. Trucks are in fact critical to freight transportation movement. However, railroads are safer, more cost effective, more...
312015174 Consolidated versus parent company accounts: which suit best the Corporate Governance principle of high quality disclosure of financial information?  
One basic principle of Corporate Governance consists in the high quality disclosure and transparency of financial information. A main characteristic of financial information quality is relevance,...
312015173 Using probability distribution and simulation to apply Fixed Charge Coverage Ratio.  
Banking analysts must judge the credit worthiness of new or existing clients based largely on a financial concept known as the Fixed Charge Coverage Ratio (FCCR). The ability to accurately predict...
312015172 Effective business programs in Australia.  
The Macquarie Graduate School of Management (MGSM) is one of the leading management schools in the Asia Pacific region and is now in its 43d year of operation. It is a provider of a range of...
312015171 How to track enterprise it activities to provide more accurate cost and profitability in a service organization.  
As companies rely increasingly on new technologies such as email, shared document storage, Enterprise Resource Planning (ERP) and other large software systems, their costs for Enterprise...
312015170 Bullwhip effect in contract manufacturing industry: case studies of Solectron and Flextronics.  
This paper studies on the bullwhip effect and its impacts on the contract manufacturing industry. Little research has been done to address the bullwhip effect as it is inevitable to this industry;...
312015169 Factors affecting effectiveness of salesperson practices and business performance of insurance businesses in Thailand.  
The purpose in this study is to investigate the relationships between salesperson practice effectiveness (sale planning focus, ability to adapt selling, use of technical knowledge & skills...
312015168 Marketing to laggards: organizational change and diffusion of innovation in the adoption of Facebook timeline.  
In September 2011, Facebook announced a new feature called Timeline. Three months later, Timeline was released as a voluntary opt-in feature for those willing to adopt it, with the...
312015167 Service quality in convenience stores.  
Quality service is of great importance to customers and companies alike irrespective of whether they are in manufacturing or services. Several general scales have been created to measure service...
312015166 Effects of probabilistic imperfect quality items of raw material on the optimal production lot size.  
The purpose of this paper is to extend a recently developed economic production model that takes into account with imperfect quality items of raw material so that the percentage of imperfect...
312015165 The impact of consulting firm ownership in attracting new talent.  
In the last decade an increasing number of consulting firms abandoned the partner structure to sell shares on Wall Street. Going public and assuming a corporate structure is more than a question...
312015164 Experimental simulations on environmental balance sheets for Brazil and its states.  
This article aims: (1) to present a method to simulate environmental balance sheets (EBS) using Brazil and its federal units (states and the federal district--the nation's capital) as...
312015163 Motorists' demographics, behavior and attitudes as predictors of preferred revenue-generating options for transportation funding.  
There is growing concern for the vitality of America's highways given the dwindling balances in the Federal Highway Trust Fund. Researchers have begun to focus on the citizens' evaluation...
312015162 Human capital reporting in emerging economies: a comparative study on the banking sectors of Bangladesh and Kazakhstan.  
The aim of this paper is to examine the extent and nature of voluntary human capital (HC) reporting practices in the banking sectors of Bangladesh and Kazakhstan. Content analysis of annual...
312015161 Credit: from accelerator to primary means of purchase.  
Alice in Wonderland is the 1865 novel by Lewis Carroll, which tells the story of Alice who falls down a rabbit hole into a fantasy world populated by peculiar creatures (Carroll, 1865). In quite...