IRCBES-Proceedings
Transcription
IRCBES-Proceedings
Page left blank for submitting picture Advisory Board Charles L. Martin, PhD Professor of Marketing Wichita State University, Kansas USA Shengliang Deng, PhD Professor of Marketing and International Business Brock University Canada Themis D. Pantos, PhD Professor of Finance Zayed University UAE Ayse Akyol, PhD Professor of Marketing Tarkya University Turkey J. D. Agarwal, PhD Professor of Finance Chairman, Board of Governors Indian Institute of Finance India Berna Burcu Yilmaz, PhD Professor of Accounting Canakkale Onsekiz Mart University Turkey Salvatore Messina, PhD Professor European Economic Policy President and CEO of Europe Foundation Albania William Moylan, PhD Professor Construction Management Eastern Michigan University USA Wafa Khlif, PhD Professor of Management Accounting Toulouse Business School Barcelona Spain International Research Conference on Business, Economics and Social Sciences (IRCBES-2015) International Research Conference on Business, Economics and Social Sciences (IRCBES-2015) is joint effort of Academy of Business Management Conferences (ABMC) and International Research Conference (IRC).This conference is an important event for researchers, academicians and Practitioners across globe to participate and share their experience with experts of those fields. You have an awesome opportunity to join the world of scholars and became part of this conference by presenting your effort in the multiple disciplines regarding business, economic and social science. Conference provide an opportunity to exchange new ideas, its application prospects, and prospect to establish business or research relations and to find global partners for future collaboration. Academy of Business Management Conferences (ABMC) Academy of Business Management Conferences (ABMC) is a premier platform for researchers, academics, professionals and students in scholarly management and organization space. Intellectuals across the world join ABMC to share their research contributions and ideas for raising business sector in more innovative and productive way. Additionally participants with multidisciplinary interests related to business get opportunities to interact with members of their and cross disciplines. According to contemporary trends ABMC select conference themes and titles. Our business related conferences cover different tracks including; entrepreneurship, leadership & general management, organizational studies, international business, strategic management, supply chain management, small & medium enterprises, sales & marketing, human resource management, total quality management & ISO, financial management, audit & accounts, economics & social sciences, corporate governance and project management. With collaboration of world renowned academic institutions and corporate sectors Academy of Business Management Conferences (ABMC) are organized covering contemporary themes under different titles at different attractive places in the world. International Research Conference (IRC) The International Research Conference (IRC) is one of the largest and most prestigious international events of Business, Economics and Social Sciences. Attracting world class researchers from over 100 countries worldwide, the conference provides a friendly, supportive environment to receive feedback, share ideas and find inspiration. IRC looks forward to welcoming the research community and Practitioners from across globe to come and share their ideas, research findings and experience to better understand the challenges of today’s world. Book of Proceedings ISBN: 978-969-7581-00-9 International Research Conference on Business, Economics and Social Sciences, IRCBES-2015 January 25-26, 2015 Singapore Holiday Inn Bangkok Silom 981 Silom Road, Bangrak, Bangkok 10500, Thailand All right reserved No part of this publication maybe reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without either the prior written permission of the publisher, written permission to produce any part of this publication should be addressed to the publisher Disclaimer Every reasonable effort has been made to ensure that the material in this book is true, correct, complete, and appropriate at the time of writing. Nevertheless the publishers, the editors, and the authors do not accept responsibility for any omission or error, or for any injury, damage, lose, or financial consequences arising from the use of the book. Characterizing, Encoding and Visualizing HRM-related Organizational Change Effectors, Affectors and Modulators using Cloud-Storage-based AVODS Anthony Ayoola Dean, School of Business & Management, American University of Ras Al Khaimah, Ras Al Khaimah, United Arab Emirates ([email protected]) Abstract Human Resource Management (HRM) issues and practices are often pivotal in determining the success of organizational change. Developmental, transformational and transitional change types are generally influenced by a range of HRM – dependent factors. These factors can be broadly categorized as change effectors, affectors and modulators. This paper presents a novel technique involving knowledge management and cloud storage-based AVODS (Autonomous Virtual Object Data-Stores) for characterizing salient change effectors, affectors and modulators influential in the oil and gas sector, within a Middle-Eastern context. Proactive management of these AVOD-held HR-related parameters decreases change resistance, and increases levels of employee commitment to organizational change and innovation, boosting the likelihood of success of planned change. AVODS naturally enhance the process of knowledge externalization, for change related HRM factors, by offering a dynamic, organic and interactive method for capturing, encoding and visualization HRMrelated change effectors, affectors and modulators. We provide examples of AVOD-capture, encoding and visualization of key research findings from a multi-company case study of oil and gas sector organizations in the Gulf region. The change parameters subsumed within AVODS include worker empowerment, autonomy, participation, communication, culture, normative responsibility, training/reskilling and reward systems. Keywords: AVODS, Cloud Data-Stores, Knowledge Management, Interaction Circles, Knowledge Diffusion, Knowledge Externalization, Sustainable Change Functional Foods: Benefits, Concerns and Challenges for the Older Persons—A Case Study of Thailand Apisak Dhiravisit Abstract Functional foods provide a new way of expressing healthiness in food choices particularly in older people. Population ageing is defined as the increasing proportion of older persons (60 years and above) in the total population. As a consequence of sustained declines in fertility and mortality during the last three decades, Thailand faces a rapidly growing population of older persons. This demographic change has far-reaching socio-economic implications that require an appropriate policy response. The purpose of this study was to examine the benefit concerns and challenges of persons 60 years of age or older living in Northeast of Thailand. It was mainly the advances in understanding the relationship between nutrition and health that resulted in the development of the concept of functional foods, which means a practical and new approach to achieve optimal health status by promoting the state of well-being and possibly reducing the risk of disease. Keywords: Functional foods, older persons, ageing society What If it’s us? : A Look on Race, Ethnicity, Culture, and Capitalism In TV Artin G. Umali De La Salle University – Dasmariñas Damariñas City, Cavite, Philippines [email protected] Abstract This paper looks at television as tool of a capitalist system. Using Brodkin‘s concept that ethnicity can be constructed or reconstructed through capitalism. It is television that can also produce representations of ethnicity; however, an audience should be vigilant in reading texts produced by this medium. Television can show different realities but whose realities are being shown on air. Is it from the point of view of the subjects or is it from the discourse of the producers of the show? This paper would like to find out how an American television show portrayed the lives, culture and characteristics of a different nationality. It also would like to find out how television was used as a tool of capitalism and representation. The paper would also relate the situations in the television series to the realities present in the author‘s country, the Philippines. This paper used content analysis so as to see the different ways in which the television series represented or reconstructed the culture of a certain nationality. The paper critiques the American television series, OUTSOURCED, wherein realities of ethnicity particularly that of the Indians were shown. The paper finds the TV series as a constructed museum that created symbolic ethnicities in order to restructure Indians working in a call center. And lastly, this paper ends with inquiries on what how an American television network would create if it will use Filipinos as their characters, especially now that the call center industry proliferated in the past years. Keywords: Television, capitalism, ethnicity Hedge Funds and CDS regulation. Risks and Effects in the EU and International Banking Environment Thomas Chatzigagios, University of Macedonia, Thessaloniki, Greece Athanasios G. Panagopoulos, University of Macedonia, Thessaloniki, Greece Abstract This paper aims to research whether the use of complex financial products by Hedge Funds, and the Over-the-Counter (OTC) derivatives by Banks, should be additionally regulated. The research work is focused on the existed regulation of Hedge Funds and of credit derivatives and whether a proposed set of regulation reforms could aim in the manipulation of future crisis in the finance environment. The research effort was based on the study of Hedge Funds as a source of investment opportunities for capital markets and economy and of Banks, as described in the literature, as well as the international developments in the regulation of CDS (Credit Default Swaps). The risks faced by investors and banks, studied and analyzed in parallel with the recent efforts to regulate OTC derivatives in European level. The findings and proposals concluded that the impending regulation of the EU, should differentiate the Hedge Funds and redefine their systemic relevance. The findings for the standardized (and nonstandardized) OTC derivatives concluded the necessity of the establishment of Central Counterparties, Regulated Reporting Platforms and of a single supervisory authority, responsible for monitoring the regulation and activities of Hedge Funds and the use of CDS by Banks. JEL: G230, G280 Keywords: Hedge Funds, CDS, Banks, ISDA, Prime Brokers, Short Selling, ESMA, Regulation Compliance of Tagalized Cartoons in ABS-CBN, GMA and TV5 to the Ratings and Provisions Set by MTRCB Bolante, Wella Rose L. Sabelita, Meljoy R. Address/ Affiliation: De La Salle University- Dasmarinas, Cavite, Philippines Abstract For this study, the proponents observed and analyzed two (2) tagalized cartoons from each three major TV networks namely Slam Dunk and Hayate, The Combat Butler of GMA7, Little Battlers Experience and SpongeBob Squarepants of ABSCBN 2 & 23 and Kick Buttowski and Adventure Time of TV5. These selected cartoons are all rated PG or Parental Guidance to which MTRCB defines it as ―it may contain materials not suitable for children‘, however requires the presence of parent or adult‖. This study used content analysis for these selected tagalized cartoons. Frequency table and coding sheet are also used in determining the compliance and violation manifested in both visual and audio of the cartoons. Interview of Program Supervisors from major TV Networks, dubbers and a representative of MTRCB are used as a support to the findings of the proponents. Semiotic Theory is mainly used, particularly its denotation- connotation in analyzing the context; both visual and audio of the selected tagalized cartoons. In addition, based from the findings, tagalized cartoons from the TV networks mostly complied, both visual and audio, with the provision of Theme of MTRCB. Whereas, Violence, Nudity and Language are provisions that are violated by these selected tagalized cartoon, both from its visual and audio as well. Keywords: Cartoons, Visual, Audio, Compliance, Violation, TV Network Case Study on the Communication Patterns Used By Selected Single Fathers in Communication with Their Daughter in Cavite Daquioag, Denise Ayna M. Garces, Mariko S. Matalog, Patricia Marie E. De La Salle University- Dasmarinas City of Dasmarinas, Cavite, Philippines, 4114 Abstract Single Fathers who ended up raising their child alone also play the role of the mother. They are known as the "modern day fathers" who come in various forms – either single, separated, gay, adoptive or widower. As "modern day fathers," the communication patterns and styles used by the single fathers with their daughter vary when it comes to her physical changes, studies, and relationship with peers and opposite sex, and even in handling misunderstandings. The researchers aim to answer the question, "How do single fathers communicate with their daughter?" of six single fathers in Cavite who were interviewed to determine their frequency of interaction; degree of openness; communication styles and communication patterns used in addressing the daughter's physical changes, studies, and relationship with peers and opposite sex, and in handling misunderstandings. Data gathered was analyzed through the use of two supporting theories: Social Penetration Theory and Relational Dialectics, that found that single fathers in Cavite used different communication patterns in handling these issues wherein most single fathers used Unbalanced Split pattern in deciding matters of their daughter‘s concern with her physical changes; most single fathers used Equality in deciding matters of their daughter‘s concern with her studies; most single fathers used Unbalanced Split and Equality in deciding matters of their daughter‘s concerns with her peers; most single fathers used Monopoly in deciding matters of their daughter‘s concerns with her relationship with the opposite sex; and most single fathers used Equality in deciding when they have a misunderstanding with their daughter. Key Words: Single father, daughter, communication style, communication pattern Political Digital Marketing: Political Message Construction on Indonesia President Election 2014 in Social Media Akh. Muwafik Saleh Department of Communication Science Faculty of Social and Political Science University of Brawijaya Dhinar Aji Pratomo Department of Communication Science Faculty of Social and Political Science University of Brawijaya Abstract The ministry of Communications and Information Technology states that the percentage of Indonesia's social media activity reaches 79.72%. Indonesian society are very active as users of social media accounts with a number of 69 million people have Facebook accounts and more than 30 million Twitter accounts (Lestari, 2014). Looking at the quantity of social media users in Indonesia, it is useful in the process of delivering a political message in the activities of the President election campaign 2014. Various accounts on Indonesia social media, especially Facebook and Twitter made to convey ideas and political messages to the various account. There are some supporter accounts of President Candidate Prabowo such as @Gerindra, @FansGerindra, @GarudaPrabowo. As for the affiliated accounts by Prabowo or Gerindra such as @Vote_Prabowo, @Info_Prabowo, dan @InfoGerindra. Whereas some accounts of Jokowi team are @Jokowi4Me, @InfoJKW4P, @Relawan_Jokowi, dan @JKW4P (Sufa, 2014). Political Digital Marketing is a concept that is referred from the phenomenon that is done by a person or group of persons in conducting political campaigns to take advantage through social media in order to obtain a particular goal. The paper uses descriptive qualitative method, while the data collection techniques by conducting in-depth interviews and documentation. It can be concluded that Digital Politic Marketing can be used as a solution to conduct political campaigns by utilizing social media. Keywords: Campaign, Message Construction, Social Media, Digital Politic Marketing The Effect of Corporate Social Responsibility Disclosure on Economic Consequences: Indonesian Case Study Dody Hapsoso Department of Accounting STIE YKPN Yogyakarta, Indonesia Email: [email protected] Muhammad Harits Zidni Department of Accounting STIE YKPN Yogyakarta, Indonesia Email: [email protected] Abstract The objective of this study is to investigate the effect of corporate social responsibility (CSR) disclosure on economic consequences. The CSR disclosure consists of six dimensions, which based on GRI guidelines dimension (economic, environment, social, human right, society, and product liability). The economic consequences consist of three dimensions, which are the bid-ask spreads, the trading volume, and the share price volatility. The hypotheses are tested using multiple regression analysis with 167 samples of listed firms in Indonesian Stock Exchange in 2012. The result of research are as follows: (1) the effect of overall CSR disclosure on bid-ask spread is negative and significant, (2) the effect of environment dimension of CSR disclosure on bid-ask spreads is negative and significant, (3) the effect of human right dimension of CSR disclosure on bid-ask spreads is negative and significant, (4) the effect of overall CSR disclosure on trading volume is positive and significant, (5) the effect of environment dimension of CSR disclosure on trading volume is positive and significant, and (6) the effect of human right dimension of CSR disclosure on trading volume is positive and significant. Keywords: Corporate social responsibility, economic consequences, bid-ask spreads, trading volume, and share price volatility Impact of the Customer Relationship Management Practices on the Profitability of UAE Public and Private Sector Banks. A Comparative Study Dr Mahesh Agnihotri Associate professor of Accounting and Finance Skyline University College, Sharjah, UAE E-mail: [email protected] Dr.M.Ganga Bhavani Visiting Faculty Institute of Management Technology, Dubai, UAE e-mail: [email protected] Abstract Customer Relationship Management (CRM) is a business strategy whereby banks build strong relationships with existing and prospective customers with the goal of increasing organizational profitability. Customer Relationship Management (CRM) Practices provide a competitive edge to any organization including the Banking Sector, this research is an attempt to study the Customer Relationship Management (CRM) Practices in UAE Banks with certain objectives i.e to examine the existing Customer Relationship Management practices and services in Banking Sector, to analyze the effect of CRM Practices on the profitability of banks, to identify the challenges faced by the banks in the implementation of CRM practices. The study may provide the banking industry an insight on successful implementation of CRM Practices in Banking Sector effectively with the available resources, budget and time. Key Words: Customer Relationship, Retention, Loyalty, Strategy Coaching the Coaches: A Coaching Development Program within a Hong Kong Organisation Dr. Juni Chan (contact author) Executive Coach and Management Consultant Contact: 2302, New World Tower 1, 18 Queen’s Road Central, Hong Kong Phone: +852 3756 0075 Email: [email protected] & Prof. John Burgess Professor of HRM School of Management, Curtin University, Perth WA Australia Abstract Introduction – Coaching suggests a personal relationship that involves guidance, learning, advice, feedback, consultation and development (Allenbaugh, 1983). The coaching process and the coaching literature are spread across many activities and many disciplines, including sport, education, health, psychology and social work (Grant and Cavanagh, 2004). There is a growing body of research and literature on the processes, purposes, evaluation and effectiveness of coaching within the management and organisation domains (Grant and Cavanagh, 2004). Coaching has become an integral part of employee development, leadership programs, diversity management and equal opportunity, succession planning, talent management and workplace dispute resolution (Ali and Lewis, 2010). As such coaching is linked to strategic human resources management programs in terms of supporting employees to most effectively support organisational goals (Allenbaugh, 1983). Despite the open ended nature of coaching its growing popularity in business cannot be denied. The growth in personal coaching, especially in supporting leadership functions has been spectacular (Goldsmith, 2006). However, coaching has also emerged as an important tool for supporting middle and line managers, and for facilitating talent management: nurturing, training and retaining key staff for future leadership roles (Abbott and Stening, 2006). Contents and Purpose - There remain many unresolved questions around business coaching. These include the function or purpose of coaching; the abilities required of a coach; the processes required for effective coaching; the relationship between the coach and the organisation (internal or external); the duration required for the coaching process and the evaluation of coaching (Barner and Higgins, 2007). This paper reports on a single case study of coaching development within a Hong Kong based company. The process involved a sequential development program whereby coaches were trained within the organisations and in turn these coaches trained and developed other managers within the organisation. An External Coach was employed to develop an internal coaching development and management development program. There were two stages of coaching program: the first coaching program was for the selected senior managers. After six months coaching, all became the coaches and another seven middle managers were selected as coachees for nine months. Conclusion - The paper examines the process, practices, evaluation and effectiveness of coaching within the context of a coaching development model. The model used and the feedback from the analysis of the model has potential to be applied across other organisations. Keywords - Coaching, Organizational development, Characteristics of coaching, Executive development, Human Resources Management Leveling up the Work Skills of Leyte Normal University BS Information Technology Graduates via Curriculum Design, facilities faculty development and Industry Partners Dr. Rommel L. Verecio [email protected] +63 (053) 321-7640 or 09176336402 Leyte Normal University,Tacloban City Philippines Abstract: This study sought to examine the employability skills or work skills acquired by the BS Information Technology graduates from Leyte Normal University, Tacloban City. Work skills were identified based on Commission on Higher Education (CHED) Memorandum Order 53, series of 2006, which categorizes work skills as personal, interpersonal, and technical understanding skills. Data were obtained from responses of graduates, Focus Group Discussions (FGD) with the faculty, facilities survey, and recommendations of accreditors. One hundred twenty four (124) graduates from school year 2009-2010 to 2012-2013 served as respondents. The results showed that graduates expressed themselves as ―competent‖ in all work skills indicators. This shows that graduates performances are good and satisfying but not the best. The implication from this finding is that the university still needs to work hard to improve the ability and employability of their graduates in the job market where quality is more needed than quantity. Keywords: Work Skills, Graduates, Employability, Job Qualification, Information Technology AYLA (Child Prostitution): Studies on the Mechanism of Recruitment of Child Labor in the Commercial Sex Industry Jarak-Dolly Surabaya. Dwi Yulian Fahruddin Shah, Muhammad Alhada Fuadilah Habib, Lusy Giri Pratiwi Universitas Airlangga, Indonesia Abstracts Child prostitution is one of the social problems that require special attention because of the impact of which will be borne by the child victims of prostitution are very serious either loss or danger to the life of the child's future. Prostituted children is not only vulnerable to insults, exploitation, fraud and marginalization, but also many of those who cannot enjoy the right to a decent education, fulfillment of basic needs, as well as the right to healthy development. The condition is more alarming is that trafficked children end up with exploit them into commercial sex workers. According to that phenomenon is an interesting phenomenon to be related research about AYLA (Child Prostitution): Studies on the mechanism of recruitment of child labor in the commercial sex industry Jarak-Dolly Surabaya. In this research use commodification theory and qualitative research method and the technique to determine of informants using purposive technique. While data collection techniques used in-depth interviews (depth interview). Phase analysis of data through 3 stages: Scaling Measurement, further Empirical generalization, and the last Logical Induction. This research was conducted with the estimated time of four months and is located in Localization Jarak-Dolly, Putat Jaya District, Surabaya City Keywords: child prostitution, AYLA, commercial sex workers, recruitment of child labor The Role of Internal Control System in Improvement of Quality of Financial Reporting In Central Java Province Edy Suprianto, SE, MSi, Akt, CA Sultan Agung Islamic University, Indonesia Abstract Indonesian Republic Government Regulation No 60/2008 has required local government to manage and save their recourses. It is important to save public accountability and transparency. So government financial statement will become more qualified. This research purpose is to investigate the role of internal control system in improvement of quality of financial reporting in central java province. The population in this research is all of local government in central java, Indonesia. It is consist of 6 city governments and 29 districts. So the number of population is 35. Purposive sampling is used to collect samples by some criteria‘s: first, local government have reported their financial statement every years start from 2008 until 2013. Second, they have to implement accrual basic on the financial reporting in 2011. Based on the result of regression analysis, we got t-statistic about 3,076. This value was more than ttable about 196. So we can suggest that the hypothesis is accepted. It means that internal control system have positive significantly on quality of financial reporting in central java province. Thus local government has to always improve their internal control system. This research support the research which conducted by Badara & Saidin (2013) and Adward (2011). Real Exchange Rates and Job Creation: Evidence from Plant Level Data Real Exchange Rates and Job Creation: Evidence from Plant Level Data Ergun Dogan*, M.Qamarul Islam**, and Mehmet Yazici*** Abstract This study investigates the effects of real exchange rate movements on job creation, destruction, and job reallocation among plants in Turkish manufacturing industries between 1996 and 2001. We use disaggregated plant level data at the 4-digit level. We match the manufacturing data with the trade data at the 4-digit level, which covers the trade with all trading partners of Turkey. We use OLS, fixed effects, and dynamic panel data models to estimate the effects of real exchange rates on job creation and destruction rates. Results indicate that an appreciation would increase job destruction without causing any changes in gross and net job creation. We believe that this result is partly due to the EUTurkey Customs Union agreement that went into effect in 1996. Keywords: Exchange rates, job creation, openness JEL codes: F16, J63 *Department of Economics, Çankaya University, Ankara, Turkey Email: [email protected] **Department of Economics, Çankaya University, Ankara, Turkey Email: [email protected] ***Department of Economics, Çankaya University, Ankara, Turkey Email: [email protected] The Sources of External Knowledge and Firm Innovation Jaegun Lee*, Moon-Goo Huh* *Kyungpook National University College of Business Administration 606, 80 Daehakro, Bukgu, Daegu, 702-701 , [email protected], +82 10-4502-2223. *Correspanding author, Kyungpook National University College of Business Administration 606, 80 Daehakro, Bukgu, Daegu, 702-701 , [email protected] . Abstract This study addresses how external knowledge sources affect product innovation by examining innovating Korean manufacturers surveyed by STEPI in 2012. The external knowledge source of the company is classified in STI mode (science-technology-innovation) on the basis of scientific knowledge and DUI mode (doing-using-interacting) on the basis of experience knowledge. First, the study reveals that neither the STI nor DUI modes affects the firm‘s financial performance via product innovation. Second, the results show that the more the company learns from external knowledge through the STI or DUI modes, the more frequent its product innovation. Therefore, STI and DUI usage is found to be proportional to the frequency of product innovation, with the STImode exerting much more influence on product innovation frequency. Finally, the study finds that neither the STI nor DUI modes affect exploratory innovation but that the DUI mode is proportional to it. Thus, the frequency of product innovation is enhanced through the STI mode via the application of externally sourced scientific knowledge to the innovation process, while current technology and products are enhanced through the DUI mode. This study finds that enhancing product innovation requires that companies determine the proper external knowledge source in accordance with their innovation performance goals. Keywords: knowledge search, external knowledge, STI mode, DUI mode, innovation4 Innovation, Strategy and Performance in Korea Firms JOONGGU NAM*, GUKTAE KIM**, MOON-GOO HUH*** Kyungpook National University College of Business Administration 606, 80 Daehakro, Bukgu, Daegu, 702-701, [email protected], +8210-4502-2223. ** Kyungpook National University College of Business Administration 606, 80 Daehakro, Bukgu, Daegu, 702-701, [email protected]. *** Correspanding author, Kyungpook National University College of Business Administration 606, 80 Daehakro, Bukgu, Daegu, 702-701, [email protected]. Abstract This study investigates the effects of innovation on firm survival. We conceptualize the innovation type as exploration and exploitation and test the hypotheses on balancing these two contradictory innovation activities. March (1991) argues that maintaining an appropriate balance between exploration and exploitation is important for a firm‘s long-term survival and prosperity. Especially, balancing exploratory and exploitative innovation is a critical challenge for small firms that lack the resources and capabilities relative to large firms. We further explore the congruence between a firm‘s competitive strategy and its innovation activities because the strategy can influence the way in which a firm deploys its resources to innovation activities. An analysis of the Korean SMEs in IT industry indicates that (1) the extent of exploratory innovation has inverted U-shaped relationship with firm survival, providing support for the ambidexterity perspective; (2) the differentiation strategy moderates the exploratory innovation – firm survival relationship. Keywords: leader-member exchange, locus of control, work enthusiasm, organizational commitment, job involvement Impact of Environmental Knowledge on Intention to Purchase Green Apparel In Iran as a Developing Country Khalilorrahman Khalilipourroodi*, FatemehDadashian, Mina Taheri1 1Amirkabir University of Technology (Tehran Polytechnic), Department of Textile Engineering *[email protected] Abstract The growing social concern for the environment has recently appeared as a key issue in marketing. Emerging markets for environmental products in Iran mean promising opportunities for international green marketing. Currently, there is no actual definition for green clothing in Iran. Therefore, the objective of this research is to evaluate consumer knowledge, beliefs and attitudes toward purchasing intention behavior for green apparel. In this study, the Theory of Planned Behavior (TPB) was used to develop a model to assess tendency toward purchasing green apparel. To increase the scope of the model, several variables were added as factors that influence the intention to purchase. This research is performed on a convenience sample of consumers who represent a major future market for environmentally friendly products. Data was collected from respondents (N=774) using a self-administrated survey. Results indicate significant relationships for proposed hypotheses. Furthermore, results suggest that consumer knowledge of environmental problems and attitudes toward purchasing environmentally friendly apparel are influential on the intention to purchase green apparel. Key words: Environmental Knowledge, Purchasing Behavior, Behavioural Intention, Green Apparel Determinants of Anti-Dumping: A Revisit in Exporter’s Viewpoint Khulika Rojanakanoksak§ § Master degree student at Faculty of Economics, Thammasat University. The author would like to thank Dr. Archanun Kohpaiboon for his advice to this study. All remaining errors are mine. Faculty of Economics, Thammasat University 2 Prachan Road, Phranakorn,Bangkok 10200, Thailand. [email protected] (+66)86-005-9336 Abstract This paper revisits determinant of anti-dumping duty where a comprehensive set of determinants is used. While there were studies examining a set of determinants a country initiated AD investigation/imposed AD duty against other countries, their focus was on protection motivation including Quid pro quo thesis and retaliation. Motivation an exporter to dump has yet been taken into their analysis. Based on the Negative Binomial model, our econometric analysis found AD investigation initiated/AD duty imposed on exporters are not only determined by import protection in filing country but also depend on characteristics of the exporting country which support countercyclical dumping and international price discrimination hypothesis. Our result can be regarded as robustness check of protection motivation, i.e. after controlling for incentives to dump, protectionism of importing countries still play important role in AD investigation initiated/AD duty imposed on exporters. Among protection variables, import growth can be highlighted as the trigger of AD petition. Keywords: anti-dumping duty, dumping, trade policy, protectionism, early warning Information and Communication Technology (ICT) Trends in the Philippines Relative to Climate Change Las Johansen B. Caluza Leyte Normal University Abstract Technology as a spectrum of the frugality of struggles in the third world countries must adopt climate change and its effects. This study explores the tendency of ICT in the Philippines in relation to climate change and its effects. Data mining was practiced in the exploration of information and knowledge specifically in the use of association rule. It was found out during the study through the use of association rules that there is a rise of export services of ICT in the Philippines. Finally, a theory was developed by the researcher relative to ICT and Climate Change. Development Model of Green Accounting In Manufacture Company Lisa Kartikasari1 ., Kiryanto2 1 Economic of Faculty, Accounting Department, Sultan agung Islamic university, Raya Kaligawe Street, Po Box 1054/SM, Semarang, Indonesia 2 Economic of Faculty, Accounting Department, Sultan agung Islamic university, Raya Kaligawe Street, Po Box 1054/SM, Semarang, Indonesia Abstract One of Corporate social responsibilities to the environment is by disclosing environmental information as a result of industrial activities or their business. It covers a clear figure of a company to combine cost and environmental benefits in economic decision making reflected in the implementation of green accounting. The purpose of this study is to establish indicators and constructs of green accounting by identifying environmental activities grouped into the green support, appraisal, internal and external failure activities. The population is manufacturing companies in the Central Java province which is administered by purposive sampling technique. It is obtained a sample of 40 companies. Then, the data are analyzed by using factor analysis in order to establish and construct appropriate indicators for green accounting. The findings show that green accounting has four constructs or variables with the respective indicator as follows: First, Green Internal Failure Activity (GIFA) construct with indicators of product design activities (product change orders), product improvement activities (saturated consumer products), product improvement activities (customers switch to a competitor's product), selection activity and supplier evaluation. Second, Green External Failure Activity (GEFA) construct with indicators of the activity of the defective product packaging orders, decrease in sales control activities because of out of reach area, the the decline in sales activity due to the in-optimal promotion product. Third, the Green Appraisal Activity (GAA) construct with indicators of product repair activity as product demand has decreased and product control activity of customers ‘dissatisfaction due to product orders rising prices. Fourth, Green Support Activity (GSA) construct with indicators of product packaging activity to control damage orders, control activities in sales decline due to higher product prices to market prices. Key words: green accounting, activity, environment, indicators, constructs The Relationship between Roles of Chief Executive Officer toward Financial Performance of Listed Companies in Indonesia LITA KUSUMASARI STIE YKPN School of Business Yogyakarta, Indonesia [email protected] Abstract The purpose of this study is to analyze the relationship between roles of Chief Executive Officer (CEO) toward financial performance. Based on agency theory, CEO has role as a leader to manage company. Financial performance is the common goal setting for company. Steven Covey introduces four roles leadership. There are pioneering, alignment, empowerment, and role model. Information was gathered from 2009 to 2013 on the Best CEO award of Swa magazine, Indonesia. The best are 80 CEO then eliminated to be 31 CEO from listed companies. Swa has indexes from the best CEO on four roles and employee commitment. Those are independent variables. The financial performance taken from the listed companies is a dependent variable. The Linear regression is used. The financial performance is measured using one proxy return on assets (ROA). The data have normal distribution, no auto correlations (Durbin Watson test) and no heteroscedasticity (Glejser test). The result is CEO roles and employee commitment simultaneously is significant to financial performance. The model explained 36, 1% of financial performance based on R2. In partial model, only employee commitment is significant to financial performance. The conclusion is there is a relationship between pioneer, alignment, empowerment, role model and employee commitment to financial performance. Keywords: The roles of CEO, The best CEO, Financial Performance Risk of Cyber Attacks in the Network Systems of Leyte Normal University Lowell A. Quisumbing [email protected] +63 (053) 321-7640 or 09368536770 Leyte Normal University, Tacloban City Philippines Abstract Computer network security plays a vital role in the information and communication technology (ICT) environment. This study investigates the status of the existing network security, potential risks, and the possible solutions to the existing network problems. The descriptive research design was used using a survey questionnaire as its main instrument in the conduct of the study. Findings reveal that the current status of the network security of the Leyte Normal University needs improvement as it handles complex information and is important in the university‘s day-to-day transactions. The university needs to undergo intensive evaluation and system analyses to ensure that their operation will not be hampered by malicious software or cyber hackers. Pamana: A Study on the Communication Pattern among Anting- Anting Users of Calabarzon Mabelle M. Manalo Eunice Rean L. Samonte Mariella D. Zaldivar De La Salle University-Dasmariñas City of Dasmariñas, Cavite 4115, Philippines Abstract The knowledge about anting- anting is still evident and the belief in its existence has already been a part of the Filipino culture. Anting- Anting’s are amulets that take in many forms such as pendants, rituals, and others, which are believed to give protection, good fortune, and other magical powers to their owners. This study determined the communication patterns in the interactions of anting- anting users in CALABARZON using three communication theories namely Symbolic Interactionism Theory, Ethnography of Communication, and the Cultural Approach Theory. Types and frequencies of interactions of anting-anting users, communication modes and styles, and the messages relayed by anting- anting users during the communication process were discussed further in this study. The researchers selected anting- anting users as main sources of information in discovering their communication patterns. For further verification and other necessary details, the proponents of the study sought for the statements of professors and experts with sufficient knowledge about the topic. From the results and findings, the researchers found out that although the types of interactions, frequency, communication styles, and messages relayed were able to stay the same through time, the modes of communication that are existent during their interactions were able to evolve and improve with the help of modernization and new technology. Their communication pattern has undergone an evolution of context, commerce and use; the users are now using the modern ways of communicating with each other for immediate feedback. Economy Politics of Digital Broadcasting Policy and the Implications for Local Television in Semarang Made Dwi Adnjani Communications Faculty, Sultan Agung Islamic University (UNISSULA), Semarang 50112 Central Java-Indonesia [email protected] +62 8122814746 Abstract The policy regulated by government has never been null of value. There shall be economical-political interest in all policies; therefore it generates implication both positive and negative. It includes the policy of digital broadcasting which has been launched by government through Ministry of Communication and Information since year 2008. Numerous controversies regarding the policy regulated by government causes the programs of digital broadcasting as if it is stagnant. Whereas, government has mapped a target that is in 2018 the entire of Indonesia territory shall use digital broadcasting technology. Much strength offered by this technology, clear sound, sharp picture, and many channel to canalize television broadcasting. Yet, several problems arise, started from the simple i.e. channel management whose volume is too much overloaded, up to the most complicated i.e. managing network provider and content provider that will take a role in generating Indonesia broadcasting work. Not only that, the condition of local television executor shall be considered regarding the possibility of being shuffled in order to transform into digital television. Whereas the presence of local television became of importance in order to ensure the democratization broadcasting, especially from the side of the diversity of contents and the diversity of ownership. The problem is in the act of broadcasting which regulated in 28th December 2002 that was completely not or not yet embodied regarding digital television broadcasting. In the act of broadcasting, there is only one word ―digital even that slightly impressed due to its existence is possibly considered very far in front. While the policy made by the government considered in contrary to the statute broadcasting as legal law. A minister regulation Number 22 and Number 23 The Ministry of Communication and Information Year 2011 about the transformation of digital television finally filed a lawsuit by judicial review a number of elements of society especially the institute of community and media development (in code) with registers plea means test the material digital TV rules on the date 23 july 2012 the supreme court in Jakarta. Judicial reviews are proposed to The Supreme Court because the tender of private digital television frequency considered will trigger a monopoly and makes local television not get digital terrestrial canal. In the view of in code, digital television selections raise some loss, and The Supreme Court then won the law suit in April 2013. But the government persisted that a decision on the victory tender broadcasting institutions organisers multiplexing broadcasting for the institution that has been set for the private broadcasting will be imposed. Hence, the study is conducted to find the implication of policy development for local television especially in Semarang. This research is qualitative-descriptive research using case study approach. The theory used is economy political theory and structural theory. Keyword: digitalisation broadcasting, diversity of contents, diversity of ownership. The Effects of Leader Emotional Intelligence on Employees' Organizational Commitment toward Banks in Ho Chi Minh City, Vietnam – A Moderation Analysis of Openness to Experience Mai Ngoc Khuong and Nguyen Thi Phuong Tram School of Business Administration, International University – VNU-HCMC, VIETNAM. Email: [email protected] Email: [email protected] Abstract This study investigated the factors of leader’s emotional intelligence (EI) affecting employees’ organizational commitment through the moderation of employees’ openness to experience. Data collection was based on responses to the structured questionnaires directly delivered to 370 employees who are working in 13 banks in Ho Chi Minh City, Vietnam. The hypotheses were tested by using a series of multiple regressions. This study showed that all leaders EI attributes were positively associated with employee’s organization commitment. In addition, the empirical results indicated that there were significantly moderating effects of employees openness to experience trait towards the relationship between leader‘s self-motivation, self-esteem, self-management, change resilience, interpersonal relation, and integration of head and heart and the employees organizational commitment. It is suggested that banking managers should improve themselves to be more sensitive to their employees feelings and emotions and the employees openness to experience trait may also help managers succeeding implementing organizational changes and increasing employees organizational commitment. Keywords: Organizational Commitment, Leader’s emotional intelligence, Employees Openness to Experience Personality Trait, Banks in HCM City “Wagas”: Communication Patterns of Selected Families in Cavite on Wedding Traditions MARQUEZ, Jasper B. SATSATIN, Jessica C. VISARRA, Arianne Marie P. De La Salle University-Dasmarinas, Cavite, Philippines Abstract Wedding is considered sacred for Filipino families.The process of marriage contributes to the rich culture of the Philippines; and wedding traditions, negotiations, superstitions are passed from generation to generation. The province of Cavite has undergone developments. With this, it is significant to study if wedding traditions and negotiations still exists and practiced by Caviteño families. This study sought to find what communication patterns and negotiations were practiced by selected families in Cavite on Wedding traditions from the four processes of Wedding namely Pamamanhikan, Preparations, Wedding Proper and Reception. In-depth interviews of couples, their families and an observation of a Wedding were conducted to gather data. Using Dewey‘s Transmission and Ritual view of Communication and Baxter and Montgomery‘s Relational Dialectics, the study found out that in Pamamanhikan, the date, civil or church wedding and expenses were negotiated. Principal and Secondary Sponsors, Gowns and Barongs, Place of reception and wedding traditions and superstitions dominated the negotiations in the Wedding Preparation while there were less negotiation in the Wedding proper and Reception. The place, socio-economic status, numbers and relationship of the couples and their family are the leading factors during decision making. Filipinos who are family oriented tend to make decision-making participatory acknowledging the authority of parents and relatives. If aggressively communicated, some wedding traditions are passed down for the purpose of control while some are ―shared if communicated passively and assertively by couples and their families. The data shows wedding traditions and practices are done either the old way or an innovated one. Keywords: Weddings, Traditions, Dialectics Companies value Improvement by Leverage Buy Out Maya Indriastuti Dept. of Accounting, Faculty of Economics Sultan Agung Islamic University (UNISSULA), Semarang, Indonesia email: [email protected]. Tel: +6281575372844 Luluk Muhimatul Ifada Dept. of Accounting, Faculty of Economics Sultan Agung Islamic University (UNISSULA), Semarang, Indonesia email: [email protected]: +628122802600 Abstract Leveraged buy out (LBO) is the acquisition of companies in which the acquiring company to borrow some or all of the funds needed to finance the purchase. In a typical LBO, the buyer intends to pay off debt from the sale of assets owned by the company being acquired or from the profits earned by the company being acquired. Funds needed for LBO can also be obtained by issuing junk bonds. One situation that led to the LBO is when there is a conflict between shareholders and management, and the management is trying to take over ownership of the company in pimpinnya by cooperating with a third party to participate LBO fund. LBO is also often used as at act ic to avoid the acquisition of the target company. This study uses the banking companies that have gone public company to private company the stock exchange Indonesia (BEI) were then analyzed using as simple linear regression. The results showed that through leverage buyouts, will occur efficiency of companies which change the structure of ownership of public company into a private company. In addition, factors that determine the success of the LBO is a company’s ability to borrow money and managed to return without affecting liquidity and the ability of the company to have a strong management team, so it will indirectly increase the value of the company itself. Perception of Team Work Effectiveness among Agricultural Extension Workers in Edo State, Nigeria Okoedo-Okojie, D.U. Department of Agricultural Economics and Extension Services, Faculty of Agriculture, University of Benin PMB 1154, Benin City, Nigeria. [email protected], [email protected] +2348028804858, +2348181504950 Abstract This study assessed extension workers perception of the team work effectiveness in Edo and Delta state Nigeria, in Agricultural Development Programme (ADP). Data were collected from 180 respondents with the aid of a validated questionnaire and analyzed using percentage, frequencies, means and hypotheses tested with Pearson Product Moment correlation (PPMC). Findings showed that majority (62.8%) of the respondents were males, a higher proportion (42.2%) of them were between 31 and 40 years with a mean age of 38 years. Most (76.7%) and (71.1%) of the respondents were married and permanent staff respectively. A higher proportion (38.3%) of them had working experience of between 11 and 15 years with a mean working experience of 10 years. Respondent’s highest level of involvement in team work was in feedback from farmers and effectiveness from textbooks. The respondents highest willingness to play a supportive role to team effectiveness was in their commitment to work (mean = 2.97). sex (r = 0.30) was significantly related to respondents‘ level of activity in team work at 0.05 level of significance. It was recommended as a policy, government and other stakeholders interested in solving the problems of agricultural development and food security in Nigeria should encourage extension agents through in-service training to actualize and inculcate team spirit for motivation among extension workers for supportive role in ensuring good working environment better agricultural extension delivery. This will build working relationship among extension workers resulting in the timely realization of the objectives of agricultural extension efforts. Keywords: Roles, Working environment, Willingness, Feedback, Motivation. A Study on Comparison of User’s Intention to Use between Games Operated on Different Plat Forms (Pc and Mobile) One-hui Choi, Dong-young Shin, Da-som Kim Yonsei University Graduate School of Information #418 New Millennium Hall, 50 Yonsei-ro, Seodaemun-gu, Seoul 120-749, Korea [email protected], +82-(0)10-7346-3677 Abstract Due to a rapid growth of mobile game market, it was found that many successful PC games were conversed into the mobile one and released in the mobile game market. However, there have been lack of study about comparison between games played in multiple platforms for their intention to use. Thus, in this research, empirical study was done to find out factors that influence on the intention to use of the games operated on both PC and mobile platform, and compare and analyze the difference between those platforms. Based on the existing studies related to Technology Acceptance Model (TAM), mobile and PC game, this study proposed 4 concepts, Service Quality, Social Influence, Instant Connectivity, System Quality, as external variables. In order to verify the model used in this study, we collected 260 survey responses from samples aged between 10 and 40, and statistical analysis was done based on the responses. As a result, it was found that all factors except instant connectivity had an impact on the intention to use in case of PC platform. In case of mobile platform, all factors except service quality did influence on the intention to use. With this result, we looked into the intention to use of users who play PC and mobile games. In the end, we will suggest what should be focused on for the effective as well as efficient marketing strategy when PC games are conversed into the mobile one. Analyze on the Influence of Financing Risk and Capital Adequacy to Profitability Islamic Bank in Indonesia Osmad Muthaher.,Drs,M.Si Faculty of Economics, Sultan Agung Islamic University, Indonesia Abstract Research on financial ratios and its effect to the profitability of banks in Indonesia have been carried out by several researchers, but research results are inconsistent. Profitability has essential means for long-term survival of banking business, because the profitability of the business showed good prospects in the future. This study intends to examine the effect of Risk Financing (Non Performing Finance/NPF) and Capital Adequancy Ratio (CAR) to Profitability Islamic bank in Indonesia. This explanatory research was conducted at the Islamic Commercial Bank at Bank Indonesia. Data collection was carried out in the documentation, in the form of financial ratios data from the financial statements of Islamic Banks gained per month of Islamic Commercial Bank Statistical Report published by Bank Indonesia in 2009-2012. The samples are 48 financial ratios of data taken by purposive sampling. Descriptive statistics are used to see an overview of research data individually, and multiple linear regression was used to test the hypothesis, where the previous requirement that the classical assumptions include normality, multicollinearity, heteroscedasticity, and autocorrelation have been fulfilled. The results of multiple linear regression showed the CAR regression coefficient on ROA is 0.002 with p = 0.024; NPF on ROA regression coefficient is 0.008 with p = 0.894. The test results demonstrate F value 3.110 with p = 0.054, and the test results adjusted R2 0.082 shows the explanatory power of the two independent variables in this study was 8.2% on ROA; remaining 81.8% is influenced by other factors are not included in the regression model. Keywords : Profitability (ROA), Risk Financing (Non Performing Financing) and (Capital Adequacy Ratio) Women’s Participation in Farming Activities in Selected Lamp l Municipalities in Leyte: Implications to gender and development Remedios C. Daban, Ph.D. February, 2009 Dr. Leonardo G. Onate Adviser, Leyte Normal University, Tacloban City Abstract The women‘s participation in rice and coconut farming in relation to the feminist theoretical perspective or the Gender Aware Analysis of Economic Activity in the context of Unpaid Economy was examined in the study. Women-farmer-cultivators in selected Land Administration Management Project l (LAMP l) municipalities (n-227) responded to the researcher-made questionnaire devised to answer the specific problems. The result showed the significant correlations between the educational level, financial status, land tenure, purpose in farming, type of rice farm and the extent of women‘s participation in farming. In terms of profile, approximately 80 per cent reached high school and elementary levels, with low financial status, raised crops both for consumption and for sale in order to finance farming and other needs; they cultivated both irrigated and rainfed farms; so that these farmers spend time making means in irrigating their fields satisfactorily. The household size, size of farm, and land tenure posted significant relationships to the extent of participation women had in coconut farming. The medium-sized households, small-sized and tenanted farms were significantly correlated to their participation in farming. More women participated in several farming activities and were revealed to have required family labor inputs and as such participation ranged from average to extensive. More than one-half of the rice farmers were share tenants and leaseholders; while for about fifty per cent of the coconut farmers were share tenants and four for every ten of them were full owners. The participation in farming was satisfactory. They were able to pay their debts and able to stock rice until the next harvest. In reality, this pictures a cyclical pattern of relationship and indebtedness with the land owners and private merchants: credit-plant-harvest-pay-credit. To continue with their livelihood, they aspire for good health and invest for their children‘s education. In other words, they long for a better life for their children and a different career path to trod on. Consistently, they considered health problem as their number one problem. They narrated that after a day‘s farm work, they feel body pains. But they have nothing to escape with except to continue day after day in farming. Gender and development speaks for the equal opportunities in life of women and men alike, taking into account the original differences of the sexes, in regard to their positive contribution and the attainment of desired goals, Thus, GAD programs and strategies have to be finally and sincerely in place as mandated by the National Development Authority (NEDA) and line agencies built in of which is the corresponding budget allocation as provided for in the General Appropriations Act (GAA) of the country and R.A. 7192 that ―promotes the integration of women as full and equal partners of men in development and nation building and for other purposes‖ However, for a more realistic and feasible programs and projects, a thorough study on women and related studies are further recommended. Nexus of Money Function and Its Effect on Inflation Rate In Thailand and Indonesia Rudy Badrudin STIE YKPN (YKPN School of Business) Street: Seturan, Yogyakarta, Indonesia Postal Code: 55281 Telephone Number: +62 274 486160, 486321 E-mail: [email protected] Abstract This research examines the relationship between the development of the function of money from the stage of barter between two commodities, which are C and C' and then become C-M-C', when the money once introduced. M-C-M' occurred when a businessman utilizes the money (M) to produce commodity C, and resell it to generate more money (M'). Finally, the trading process of M - M' that shows the capital or financial market, just like the money or security market. The development of the function of money is shown by the changes of the money supply that weigh by the inflation. Based on the data of 1990-2013 and tested using Anova and Regression Analysis, it is known that there was a difference between the currency outside, demand deposits, and quasi money in Thailand and Indonesia. Keywords: money, nexus, inflation rate Amalgamation of Dale’s Cone of Experience, Bloom’s Taxonomy and 21st Century Skills through Virtual Learning Environment Siti Faizzatul Aqmal Binti Mohamad Mohsina University Tun Hussein Onn Malaysian Razali Bin Hassanb Faculty of Technical and Vocational Education, University Tun Hussein Onn Malaysia Ahmad Fadzil Bin Ariffc Faculty of Technical and Vocational Education, University Tun Hussein Onn Malaysia [email protected], [email protected], drfadzil@lua-inasc Abstract The tremendous upheaval changes of information and communication technologies have a great impact on educational world. Thus, learning in the 21st century has so much different than previous years. The revolution of technology in this digital era has brought changes in the educational world with introducing a brand new learning environment which is called as Frog Virtual Learning Environment (Frog VLE) in Malaysian schools. Besides, the importance on the integration of the 21st Century Skills among students becomes a watchword in today‘s world. A new learning strategy on how to best learn in this 21st century by taking into account technology usage in a Virtual Learning Environment (VLE) and 21st Century Skills acculturation become an important step to be implemented. This paper will explore in-depth how to best prepare learning strategy that will involve technology usage in teaching and learning process in order to enhance 21st century skills as well as achieving desired learning outcomes by amalgamating Dale‘s Cone of Experience and Bloom‘s Taxonomy along with the framework of 21st Century Skills as presented by Partnership for 21st Century Skills. Hence, this paper provided a brand new framework on how to best learn in this 21 st century by using technology as the main catalyst in today‘s classroom by introducing a new framework of learning strategy which is called as Framework for 21stCentury Skills Acculturation (FF21A Model) to be applied in today‘s educational world. The FF21A model carefully and clearly explain how the process of teaching and learning in this 21stcentury should be carried out effectively by implementing the Web 2.0 technology along with teaching and learning activities in order to achieve the desired learning outcomes. Keywords: Dale‘s cone of experience, Bloom‘s taxonomy, Web 2.0 technology, 21st century skills, Framework for 21st century skills acculturation (FF21A) Status of Program Accreditation of Eastern Visayas State University (Evsu): A Framework for Policy Redirection Socrates O. Ballais Department of Social Sciences and Economics College of Arts and Sciences Eastern Visayas State University (EVSU) Tacloban City, Philippines [email protected] Abstract This study evaluated the status of the program accreditation in Eastern Visayas State University (EVSU) in Tacloban City, Philippines. It looked into the perception of faculty and administrators on the status of program accreditation in terms of the identified areas, the observations of the faculty and administrators on the stages of accreditation along preparation stage, pre-implementation stage, implementation stages, and post-accreditation. The descriptive survey and interrelationship methods were employed in this research. The survey method ascertained respondents' perspectives or experiences on the status of program accreditation along the ten (10) areas, namely, vision, mission, goals and objectives, faculty, curriculum and instruction, support to students, research, extension and community involvement, library, physical plant and facilities, laboratories, and administration. Correlation studies were used to determine the extent of the differences in the perception of faculty and administrators on the status of program accreditation, and the relationship between the profile of the respondents and their observation on the stages of accreditation. The research recommended for the creation and institutionalization of an office for a centralized University Quality Assurance Center tasked to review institutional and existing policies on program accreditation in accordance with accrediting bodies, define the roles of the different stakeholders involved in the accreditation, internalize among the academic staff the importance of accreditation of tertiary programs so they would appreciate its impact on the institution, make the administrative staff understand better their responsibilities towards quality assurance and attain the highest level of accreditation through synchronized efforts. 450 450 Keywords: program accreditation, quality assurance, AACCUP The Effect of IFRS Adoption to Creative Accounting Practices in Developing Countries. Theresia Trisanti Sekolah Tinggi Ilmu Ekonomi YKPN Jalan Seturan. Yogyakarta. 55281. Indonesia Mobile phone: 081328564933 Office telephone +62 274 486160; Fax +62 274 486155 E-mail: [email protected] Abstract: The objective of this research is to answer the question whether the convergence accounting standards to International Financial Reporting Standards (IFRS) has significant impact on the creative accounting practices such as income smoothing (IS) practices on Indonesian and Thailand listed firms as developing countries. The method of data analysis used in this research is quantitative method, the sampling method is purposive sampling and two statistic methods are: the paired t-test and the logistic regression analysis in a multivariate setting. The data used are the financial reports of each sample company, which obtained through DataStream, Indonesian Capital Market Directory (ICMD) and Stock Exchange of Thailand (SET). Data is divided into two different periods: for Indonesia before the convergence (2007-2008) and after the convergence to IFRS (2009-2010) and for Thailand before the convergence (2009-2010) and after the convergence to IFRS (2011-2012. Research concluded, there was a significant difference of IS practices after the convergence accounting standards to IFRS compared to its prior period respectively. The two independent variables, debt financing has positive significant influence to IS practices but company size has no significant to IS practices. Keywords: Income smoothing practices, IFRS, company size, debt financing. A Comparison of Human Resource Management Practices between Industrial Sectors in Japan Toshiko Suda Professor of Human Resource Management Aoyama Gakuin University Abstract This study researches human resource management (HRM) in the pharmaceutical and electrical industries in Japan. The research includes case studies for large Japanese- and western-owed pharmaceutical and electrical firms operating in Japan. The research found different HRM practice between the two industries. In the pharmaceutical industry, there were few differences between Japanese- and western-owned firms. The primary reason for the similarity is that both Japanese- and western-owned firms were moving toward a western model of HRM. The most striking feature in these HRM systems is their use of market-pay for individual pay determinations; the use of market-pay is not a common practice in Japan, as organization-based HRM is widespread. In the electrical industry, western-owned firms applied western style HRM, for example, using market-based employment and market-pay. Japanese-owned firms continue to use Japanese HRM practices such as long-term employment and the non-use of market-pay. The research then analyzed these differences based on institutional entrepreneurship. One of the primary questions investigated is determining who represent the institutional entrepreneurs. In the pharmaceutical industry, western-owned large pharmaceutical firms, as the primary actors in the global market, acted as institutional entrepreneurs by introducing western HRM. They were followed by the Japanese-owned pharmaceutical firms, whose competitive powers are relatively weak. In the electrical industry, while western-owned firms introduced western HRM, Japanese firms maintained Japanese HRM; both western- and Japanese-owned firms are the primary actors in this global market. These different situations therefore reflect the competitive power balance in the global market between the two industries. Human Resource Management (HRM) is one of the most significant characteristics of Japanese Management, and the main characteristics of Japanese HRM include long-term employment, and person-based employee grade and pay systems. These characteristics are complimented each other and make the strengths of the Japanese HRM (Suda, 2004, 2007, 2010; Hirano, 2006; JILPT, 2005). However, Japanese HRM has been changing since the mid-1990s with the decline of the Japanese economy. Although the direction of change in Japanese HRM is toward a western type of HRM, Japanese HRM has not completely evolved into the western type. Japanese HRM is 499 499 currently a combination of the Japanese type and the western type of HRM (JILPT, 2005; Hirano, 2006; Suda, 2004, 2007, 2010). For example, employee grade and pay systems, although job-based grade and pay systems were introduced in the late 1990s, person-based grade and pay systems are still common in Japanese firms, in particular for non-managers (ILA, 2010; JPC, 2012). While investigation of the general trends of Japanese HRM is important, other environments also influence HRM in addition to national context. One of the most important external environments is industrial sectors, because many aspects such as market situation, technology used, regulation and customs are different between industrial sectors (Scott & Meyer, 1991; Quack & Morgan, 1999).Consequently, the extent of the change in Japanese HRM may differ between the industrial sectors. The concrete reasons and process of the change may also differ according to the industrial sectors. Therefore, studying each industrial sector is useful to investigate the extent to which Japanese HRM is changing and to investigate the concrete reasons (why) and process of the change (how) more precisely. Comparing learning Styles of learners of The Virtual Learning Environment in Taiwan and Great Britain Yu-Chih Doris Shih Associate Professor Department of English Language & Literature Fu-Jen Catholic University No. 510, Zhongzheng Rd., Xinzhuang district, New Taipei City, Taiwan 24205 Email: [email protected] Phone: +886-2-2905-2000 ext. 3821 Trevor Price Senior Lecturer Faculty of Computing, Engineering and Science University of South Wales Treforest, Mid-Glamorgan CF37 1DL United Kingdom Email: [email protected] Abstract This study expand son previous studies done by the first author of this paper on online learning style differences between Taiwanese and American University-level learners. In the current study, the researchers recruited university students taking courses via the distance learning or blended learning mode in both Taiwan and UK, asking them to complete an Inventory of Online Learning Styles. This inventory has 3 categories (each with 15 factors) of online learning styles covering perceptual types (including text, visual, auditory, active learning); cognitive processing types (including abstract, concrete, serial, random, holistic, and analytic learning); and personality types (including study alone, study with group, guided, persistence, and observer). There were 69 learners who completed the inventory in Taiwan and 37 in UK. Non-parametric statistical analyses (Friedman test, Wilcoxon Signed-Rank test, and Mann-Whitney U test) were applied as the data collected were not normally distributed. Results revealed no statistically-significant difference between the perceptual learning style preferences between learners of the two countries; however, several of the cognitive processing and personality types of learning styles were different. The results of this study are useful for educators as they allow us to know the differences in online learning style preferences among learners from different cultures. This then enables the exploitation of the vast opportunities for these learners and their educators to connect and co-teach courses with each other via virtual learning environments. Keywords: Virtual Learning Environment, learning styles, Taiwan, UK, college learners The Effect of Foreign Bank Entry on Indonesian Domestic Banks Performance by Using Aggregate and Disaggregated Measures Yulia Wirdaningsih1 and Liyu Adhi Kasari Sulung2 Department of Management, Faculty of Economics, Universitas Indonesia, Jl. Prof. Dr. Sumitro Djojohadikusumo, Depok, 16424, Indonesia E-mail: 1 [email protected] dan 2 [email protected] Abstract This research is aimed to analyze the effect of foreign bank entry on Indonesian domestic banks performance by using aggregate and disaggregated measures in 2004-2012. By applying fixed effect estimators, this research presents that foreign bank presence has a negative effect on net interest margin. However, this research found that foreign bank presence has positive effects on noninterest income and overhead cost. These findings suggest that foreign banks play an important role to encourage domestic banks to operate more efficient. However, an increased foreign bank presence forces domestic banks to spend more. Keywords: Aggregate measure, bank performance, disaggregated measure, domestic bank, foreign bank Micro Business Empowerment Model through Qardul Hasan Financing (free loans interest) and its Impact on Micro business Performance Zainal Alim Adiwijaya, Dr. SE.,M.Si Dept. of Accounting, Faculty of Economics, UNISSULA, Indonesia Email: [email protected] ABSTRACT The issue of poverty still becomes a major world issue presently. Millennium Development Goals (MDGs) declares the Eradication of poverty by 2015. Many programs have been conducted by the Indonesian government, but the number of poor in the country is still 31.7 million people (BPS, 2012). Zakat is an Islamic economic instrument relevant to poverty alleviation. Some studies have been done recommend that it should be managed productively, so that the poor become not poor anymore (Adiwijaya, 2008). It takes a model of Micro business empowerment through qardul hasan financing by Bazda in Central Java. This study uses is mix approach, qualitative and quantitative. The first phase is dominated by in-depth interview and questionnaire as guided question to the respondent to find the right model of Micro business empowerment. The findings of the first phase of the study indicate that the Micro business empowerment model of through qardul hasan financing by BAZDA requires assistance, training management skills, innovation and marketing assistance. Thus, model is expected to improve the performance of micro-businesses targeted by Bazda. The findings of the second phase of the study indicate that the Micro business empowerment through qardul hasan financing (the findings of the first stage) positively influences the performance of Micro business targeted by Bazda. The Bazda managers respond positively on the model generated in the first stage, and in its implementation, it still needs assistance process mustahik that receive qardhul hasan financing. Key words: poverty, financing, micro business, performance