Search results for: conservative firms

Authors: Shehryar Afzal

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Gender is one of the organizing principles of the society. Gender relations are based on the ideology of sexual division of labors. Consequently, women tend to have a lower level of education, vocational and professional skills then men in a conservative area. In Swabi women, overall take part in their daily work, either it is home management. I-e cooking, sewing. Their Economic roles are selling daily used commodities I-e poultry, embroidery Selling, etc. Their Social roles are participation in traditional ceremonies’ like Death, marriages, etc. The aim is to introduce the Society a new range of communal and recreational spaces acting as a community center for women and children, while developing plans for the community women and children, Providing recreational and communal activities for which the community strive and urge, having a sense of freedom and openness. Already interacting spaces are present where they have a social and communal gathering, but there is no such facilities to celebrate these activities.

Keywords: social sitting, communal spaces, tradition, freedom

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Authors: Juan Li, Jiawen Qiu, Yuchuan Chu, Tianping Zhang, Wei Meng, Yanhui Jia, Xiaohui Liu

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This article developed an ion thruster optic system sputter erosion depth numerical 3D model by IFE-PIC (Immersed Finite Element-Particle-in-Cell) and Mont Carlo method, and calculated the downstream surface sputter erosion rate of accelerator grid; Compared with LIPS-200 life test data, the results of the numerical model are in reasonable agreement with the measured data. Finally, we predict the lifetime of the 20cm diameter ion thruster via the erosion data obtained with the model. The ultimate result demonstrates that under normal operating condition, the erosion rate of the grooves wears on the downstream surface of the accelerator grid is 34.6μm⁄1000h, which means the conservative lifetime until structural failure occurring on the accelerator grid is 11500 hours.

Keywords: ion thruster, accelerator gird, sputter erosion, lifetime assessment

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Authors: Adriana Anselmo Oliveira

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The present project showcases a tile work from the Franco-Portuguese artist Maria Helena Vieira da Silva (1908-1992). It is a set of 8 panels composed of figurative and geometric tiles, with extra tiles framing nearby doors and windows in a study room in the (UFRRJ, Universidade Federal Rural do Rio de Janeiro). The aforementioned work was created between 1942 and 1943, during the artist's 6 year exile in the Brazilian city. This one-of-a-kind tileset was designed and made by Vieira da Silva between 1942 and 1943. Over the years, several units were lost, which led to their replacement in the nineties. However, these replacements don't do justice to the original work of art. In 2007, a project was initiated to fully repair and maintain the set. Three panels are removed and restored, but the project is halted. To this day, the three fully restored panels remain in boxes. In 2016 a new restoration project is submitted by the (Faculdade de Belas Artes da Universidade de Lisboa) in collaboration with de (Fundacão Árpád Szenes-Vieira da Silva). There are many varied opinions on restoring and conserving older pieces of art, however, we have the moral duty to safeguard the original materials used by the artist along with the artists original vision and also to care for the future generations of students who will use the space in which the tile-work was inserted. Many tiles have been replaced by white tiles, tiles with a divergent colour pallet and technique, and in a few cases, the incorrect place or way around. These many factors make it increasingly difficult to maintain the artists original vision and destroy and chance of coherence within the artwork itself. The conservative technician cannot make new images to fill the empty spaces or mark the remaining images with their own creative input. with reliable photographic documentation that can provide us with the necessary vision to allow us to proceed with an accurate reconstruction, we have the obligation to proceed and return the piece of art to its true form, as in its current state, it is impossible to maintain its original glory. Using the information we have, we must find a way to differentiate the original tiles from the reconstructions in order to recreate and reclaim the original message from the artist. The objective of this project is to understand the significance of tiles in Vieira da Silva's art as well as the influence they had on the artist's pictorial language since the colour definition on tile work is vastly different from the painting process as the materials change during their merger. Another primary goal is to understand what the previous interventions achieved besides increasing the artworks durability. The main objective is to submit a proposal that can salvage the artist's visual intention and supports it for posteriority. In summary, this proposal goes further than the usual conservative interventions as it intends to recreate the original artistic worth, prioritising the aesthetics and keeping its soul alive.

Keywords: Vieira da Silva, tiles, conservation, restoration

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Authors: Min Fang, Jiaxi Yang

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Monetary policy could be less effective at stimulating investment during periods of elevated volatility than during normal times. In this paper, we argue that elevated volatility leads to a decrease in extensive margin investment incentive so that nominal stimulus generates less aggregate investment. To do this, we first empirically document that high volatility weakens firms’ investment responses to monetary stimulus. Such effects depend on the lumpiness nature of the firm-level investment. The findings are that the channel exists for all of the physical investment, innovation investment, and organization investment.

Keywords: investment, irreversibility, volatility, uncertainty, firm heterogeneity, monetary policy

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Authors: Rola El-Nimri, Mu’Tasime Abdel-Jaber, Yasser Hunaiti

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The flexural behavior of light-gauge steel box sections filled with recycled concrete was assessed through an experimental program involving 15 composite beams. Recycled concrete was obtained by replacing natural aggregates (NA) with recycled concrete aggregate (RCA) and recycled asphalt pavement (RAP) with replacement levels of 20%, 40%, 60%, 80%, and 100% by the total weight of NA. In addition, RCA and RAP were incorporated in the same mixes with replacement levels of (1) 20% RCA and 80% RAP; (2) 40% RCA and 60% RAP; (3) 60% RCA and 40% RAP; and (4) 80% RCA and 20% RAP. A comparison between the experimental capacities and the theoretically predicted values according to Eurocode 4 (EC4) was made as well. Results proved that the ultimate capacity of composite beams decreased with the increase of recycled aggregate (RA) percentage and EC4 was conservative in predicting the ultimate capacity of composite beams.

Keywords: flexure, light gauge, recycled asphalt pavement, recycled concrete aggregate, steel tube

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Authors: Chengxuan Geng, Yizhou E

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This paper mainly examines the changes in the relationship between earnings management and audit quality before and after financial crisis in the context of American firms from 2005 to 2010. Based on a sample of 3584 firm year observations, we find that there are changes concerning the relation between accrual-based earnings management and audit quality during the pre-crisis and post-crisis periods. However, the results do not provide enough evidence with regard to the variances in the association between real activities earnings management and audit quality during these two periods.

Keywords: audit quality, earnings management, financial crisis, relationship

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Authors: Mats Nilsson

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The European electricity markets have been changing from a regulated market, to in some places a deregulated market, and are now experiencing a strong influence of renewable support systems. Firm’s that rely on subsidies have a different business logic than firms acting in a market context. The article proposes that an offspring to the regular business models, the business-to-citizen, should be used. The case of the European electricity market frames the concept of a business-citizen business model, and a research agenda for this concept is outlined.

Keywords: business logic, business model, subsidies, business-to-citizen

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Authors: Umut Erksan Senalp

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The aim of this study is to examine the link between firm level productivity heterogeneity and firm’s decision to export. Thus, we test the self selection hypothesis which suggests only more productive firms self select themselves to export markets. We analyze UK manufacturing sector by using firm-level data for the period 2003-2011. Although our preliminary results suggest that exporters outperform non-exporters when we pool all manufacturing industries, when we examine each industry individually, we find that self-selection hypothesis does not hold for each industries.

Keywords: total factor productivity, firm heterogeneity, international trade, decision to export

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Authors: Puwanenthiren Pratheepkanth

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The main aim of this paper is to analyse existing literature (1960 -2016) on management accounting revolution by firms in a comparative perspective to see whether any differences between developed and developing countries context. The significant role that management accounting practices play in corporate finance is well established by reams of research articles. The study reveals that there are clear limitations to the literature review, it suggests that a majority of management accounting practices’ studies are focused on developed markets and that there is a scarcity of serious analyses of the situation in emerging markets.

Keywords: developed countries, developing countries, literature review, management accounting practices

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Authors: Jacob Hornik, Matti Rachamim, Ori Grossman

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Schadenfreude, a bittersweet phenomenon, is considered atypical and complicated state that might reflect ambivalent types of sentiments -a mixed of both positive and negative reactions towards others misfortunes. This brief note reports a study that examined the association between trait ambivalence, using the Trait Mixed Emotions Scale (TMES), and four different consumer schadenfreude affairs. Results propose that trait ambivalence offers a novel explanation for schadenfreude responses. Showing that trait ambivalence enhances schadenfreude, when consumers encounter misfortune type of information about a disliked or rival marketplace entity.

Keywords: schadenfreude, consumer behavior, mixed emotions, sentiments, ambivalence

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Authors: Nuttha Kirdsinsap, Watchaneeporn Setthasakko

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This paper aims to gain opinions and perspectives of Certified Public Accountants (CPA) in Thailand regarding the driven force of Integrated Reporting. It employs in-depth interviews with CPA from different big 4 audits firms in Thailand, including PWC, Ernst and Young, Deloitte, and KPMG. It is found that the driven force of Integrated Reporting made CPA in Thailand awaken to the big change that is coming in the future, and it is said to be another big learning and integrating period between certified public accountants and other professionals (for example, engineers, environmentalists and lawyers), which, certified public accountants in Thailand will have to push themselves so hard to catch up.

Keywords: integrated reporting, learning, knowledge, certified public accountants, Thailand

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Authors: Yuanjun Chen, Yongjiang Shi

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Rising energy prices have drawn a focus to global energy issues, and the severe pollution that has resulted from energy-intensive industrial sectors has yet to be addressed. By combining Energy Efficiency with Industrial Symbiosis, the practices of efficient energy utilization and improvement can be not only enriched at the factory level but also upgraded into “within and/or between firm level”. The academic contribution of this paper provides a conceptual framework of energy management through IS. The management of waste energy within/between firms can contribute to the reduction of energy consumption and provides a solution to the environmental issues.

Keywords: energy efficiency, energy management, industrial symbiosis, energy-intensive industry

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Authors: Edward C. Smith

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Historical narration in literature and film is an act that necessarily develops and deforms history, whether consciously or unconsciously. Such “translation” suffers or thrives depending on its historical context and on the ability of the artist/artists to make choices that enhance or diminish social and political reality. This “translation” and its challenges is examined from within the historical and political context of the 1930 Berlin film premiere of “All Quiet on the Western Front,” a film based on Erich Maria Remarque’s 1928 best-selling novel. Both the film and the novel appeared during a period in which the “aestheticization” of reality predominated. This was an era in early 20th-century European society in which life was conceived of as innately artistic and structured like an art form. The emergence of this modern consciousness, one in which memory and history surrendered their former authority, enabled conservative propaganda of the period to denounce all art that did not adhere conceptually to its political tenets, with “All Quiet” becoming yet another of its “victims.”

Keywords: documentary and propaganda film, film and TV audiences, international literature in film studies, popular culture and film

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Authors: Guesh Simretab Gebremedhin, Saumya Rajan Jena

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In this work, a septic B-spline scheme has been used to simplify the process of solving an approximate solution of the generalized Rosenau-regularized long-wave equation (GR-RLWE) with initial boundary conditions. The resulting system of first-order ODEs has dealt with Butcher’s fifth order Runge-Kutta (BFRK) approach without using finite difference techniques for discretizing the time-dependent variables at each time level. Here, no transformation or any kind of linearization technique is employed to tackle the nonlinearity of the equation. Two test problems have been selected for numerical justifications and comparisons with other researchers on the basis of efficiency, accuracy, and results of the two invariants Mᵢ (mass) and Eᵢ (energy) of some motion that has been used to test the conservative properties of the proposed scheme.

Keywords: septic B-spline scheme, Butcher's fifth order Runge-Kutta approach, error norms, generalized Rosenau-RLW equation

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Authors: Ignatio Madanhire, Charles Mbohwa

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This study looks at the best model of aggregate planning activity in an industrial entity and uses the trial and error method on spreadsheets to solve aggregate production planning problems. Also linear programming model is introduced to optimize the aggregate production planning problem. Application of the models in a furniture production firm is evaluated to demonstrate that practical and beneficial solutions can be obtained from the models. Finally some benchmarking of other furniture manufacturing industries was undertaken to assess relevance and level of use in other furniture firms

Keywords: aggregate production planning, trial and error, linear programming, furniture industry

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Authors: Fehmi Bouguezzi

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This paper studies optimal licensing regimes in a linear Hotelling model where firms are located at the end points of the city and where the transportation cost is not linear but quadratic. We study for that a more general cost function and we try to compare the findings with the results of the linear cost. We find the same optimal licensing regimes. A per unit royalty is optimal when innovation is not drastic and no licensing is better when innovation is drastic. We also find that no licensing is always better than fixed fee licensing.

Keywords: Hotelling model, technology transfer, patent licensing, quadratic transportation cost

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Authors: A. Odoom, A. Salama, H. Ibrahim

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Hydrogen is a clean source of energy for power production and transportation. The main source of hydrogen in this research is biodiesel. Glycerol also called glycerine is a by-product of biodiesel production by transesterification of vegetable oils and methanol. This is a reliable and environmentally-friendly source of hydrogen production than fossil fuels. A typical composition of crude glycerol comprises of glycerol, water, organic and inorganic salts, soap, methanol and small amounts of glycerides. Crude glycerol has limited industrial application due to its low purity thus, the usage of crude glycerol can significantly enhance the sustainability and production of biodiesel. Reforming techniques is an approach for hydrogen production mainly Steam Reforming (SR), Autothermal Reforming (ATR) and Partial Oxidation Reforming (POR). SR produces high hydrogen conversions and yield but is highly endothermic whereas POR is exothermic. On the downside, PO yields lower hydrogen as well as large amount of side reactions. ATR which is a fusion of partial oxidation reforming and steam reforming is thermally neutral because net reactor heat duty is zero. It has relatively high hydrogen yield, selectivity as well as limits coke formation. The complex chemical processes that take place during the production phases makes it relatively difficult to construct a reliable and robust numerical model. Numerical model is a tool to mimic reality and provide insight into the influence of the parameters. In this work, we introduce a finite volume numerical study for an 'in-house' lab-scale experiment of ATR. Previous numerical studies on this process have considered either using Comsol or nodal finite difference analysis. Since Comsol is a commercial package which is not readily available everywhere and lab-scale experiment can be considered well mixed in the radial direction. One spatial dimension suffices to capture the essential feature of ATR, in this work, we consider developing our own numerical approach using MATLAB. A continuum fixed bed reactor is modelled using MATLAB with both pseudo homogeneous and heterogeneous models. The drawback of nodal finite difference formulation is that it is not locally conservative which means that materials and momenta can be generated inside the domain as an artifact of the discretization. Control volume, on the other hand, is locally conservative and suites very well problems where materials are generated and consumed inside the domain. In this work, species mass balance, Darcy’s equation and energy equations are solved using operator splitting technique. Therefore, diffusion-like terms are discretized implicitly while advection-like terms are discretized explicitly. An upwind scheme is adapted for the advection term to ensure accuracy and positivity. Comparisons with the experimental data show very good agreements which build confidence in our modeling approach. The models obtained were validated and optimized for better results.

Keywords: autothermal reforming, crude glycerol, hydrogen, numerical model

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Authors: Rishana Bilimoria, Selina Tang, Sajni Shah, Marianne Henien, Christopher Sproat

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Temporomandibular disorders (TMD) may affect up to a third of the general population, and there is evidence demonstrating the majority of Myofascial TMD cases improve after education and conservative measures. In 2015 our department implemented a modified care pathway for myofascial TMD patients in an attempt to improve the patient journey. This involved the use of an interactive group therapy approach to deliver education, reinforce conservative measures and promote self-management. Patient reported experience measures from the new group clinic revealed 71% patient satisfaction. This service is efficient in improving aspects of health status while reducing health-care costs and redistributing clinical time. Since its’ establishment, 52 hours of clinical time, resources and funding have been redirected effectively. This Quality Improvement Project was initiated because it was felt that this new service was being underutilised by our surgical teams. The ‘Plan-Do-Study-Act cycle’ (PDSA) framework was employed to analyse utilisation of the service: The ‘plan’ stage involved outlining our aims: to raise awareness amongst clinicians of the unified care pathway and to increase referral to this clinic. The ‘do’ stage involved collecting data from a sample of 96 patients over 4 month period to ascertain the proportion of Myofascial TMD patients who were correctly referred to the designated clinic. ‘Suitable’ patients who weren’t referred were identified. The ‘Study’ phase involved analysis of results, which revealed that 77% of suitable patients weren’t referred to the designated clinic. They were reviewed on other clinics, which are often overbooked, or managed by junior staff members. This correlated with our original prediction. Barriers to referral included: lack of awareness of the clinic, individual consultant treatment preferences and patient, reluctance to be referred to a ‘group’ clinic. The ‘Act’ stage involved presenting our findings to the team at a clinical governance meeting. This included demonstration of the clinical effectiveness of the care-pathway and explaining the referral route and criteria. In light of the evaluation results, it was decided to keep the group clinic and maximize utilisation. The second cycle of data collection following these changes revealed that of 66 Myofascial TMD patients over a 4 month period, only 9% of suitable patients were not seen via the designated pathway; therefore this QIP was successful in meeting the set objectives. Overall, employing the PDSA cycle in this QIP resulted in appropriate utilisation of the modified care pathway for patients with myofascial TMD in Guy’s Oral Surgery Department. In turn, this leads to high patient satisfaction with the service and effectively redirected 52 hours of clinical time. It permitted adoption of a collaborative working style with oral surgery colleagues to investigate problems, identify solutions, and collectively raise standards of clinical care to ensure we adopt a unified care pathway in secondary care management of Myofascial TMD patients.

Keywords: myofascial, quality Improvement, PDSA, TMD

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Authors: Anuj Kumar Vaksha

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The research paper examines the trends and approaches of the international investment arbitral tribunals to the issues of environment and the exercise of states' regulatory power for the preservation of environment vis-à-vis the rights of the affected foreign investors. The paper analyses arbitral awards, decisions and orders in the leading cases of international investment arbitrations involving issues of environment and finds that there has been strong trend among the arbitral tribunals to balance the imperatives of the environmental regulation and the interest of the foreign investors. The arbitral tribunals have reflected deference to States' competence for regulation of environment to the extent they were genuine, relevant and in proportion to the legitimate objective sought to be achieved. The arbitral tribunals have at times been innovative and non-conservative in promoting the cause of environment through the mechanism of investor-state arbitration.

Keywords: International Investment Arbitration, environmental regulations, bilateral investment treaties, ICSID, NAFTA, amicus curiae, pollution havens hypothesis, environmental race to the bottom hypothesis

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Authors: Dammak Saida, Mbarek Sonia

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This paper aims to examine the impact of public interest commitment, the attitude towards independence enforcement, and organizational ethical culture on auditors' ethical behavior. It also tests the moderating effect of gender diversity on these relationships. The sample consisted of 100 Tunisian chartered accountants. An online survey was used to collect the data. Data analysis techniques used to test hypotheses The findings of this study provide practical implications for accounting professionals, regulators, and audit firms as they help understand auditors' beliefs and behaviors, which implies more effective mechanisms for improving their ethical values.

Keywords: public interest, independence, organizational culture, professional behavior, Tunisian auditors

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Authors: Shachi Pathak

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We are living in knowledge based economy where firms can gain competitive advantage with the help of managing knowledge within the organization. The purpose the study is to develop a conceptual model to explain the relationship between factors affecting knowledge sharing, called as knowledge enablers, in an organization, knowledge sharing activities and organizational performance, using system dynamics approach. This research is important since it will provide better understandings on what are the key knowledge enablers to support knowledge sharing activities, and how knowledge sharing activities will affect the capability of an organization to enhance the performance of the organization.

Keywords: knowledge management, knowledge sharing, organizational performance, system dynamics

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Authors: Zonggui Chen, Yuhong Wang, Yun Le

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U.S. engineering and construction companies have increased their presence in China. A strategy for them to enter and operate in China is to forge strategic alliances with local firms. Managing the differences in motives and cultures and using proper controls are essential for a productive strategic alliance. Based on literature and in-depth interviews, this paper examines the differences in motives and cultures within Sino–U.S. strategic alliances and the impacts of the differences on control mechanisms. This paper not only contributes to a better understanding of cross-border strategic alliances in construction, but also facilitates the operation of the alliances.

Keywords: strategic alliance, Chinese construction industry, motives, cultural differences

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Authors: Zijian Cheng, Frank Liu, Yupu Sun

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The relationship between the intensity of share pledging activities and the level of financial constraint in publicly listed firms in China is examined in this paper. Empirical results show that the high financial constraint level may motivate insiders to use share pledging as an alternative funding source and an expropriation mechanism. Share collateralization can cause a subsequently more constrained financing condition. Evidence is found that share pledging made by the controlling shareholder is likely to mitigate financial constraints in the following year. Research findings are robust to alternative measures and an instrumental variable for dealing with endogeneity problems.

Keywords: share pledge, financial constraint, controlling shareholder, dividend policy

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Authors: Ploychompoo Kittikunchotiwut

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This study examines the relationships between human resource practices, knowledge management capacity, and innovation performance. The data were collected by using a questionnaire from 241 firms in the hotels in Thailand. The hypothesized relationships among variables are examined by using ordinary least square (OLS) regression analysis. The findings show that human resource practices have a positive effect on knowledge management capacity. Besides, knowledge management capacity was found to positively affect innovation performance. Finally, the limitations of the study and directions for future research are discussed.

Keywords: human resource practices, knowledge management capacity, innovation performance

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Authors: Lucian J. Pitt

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The primary purpose of this study is to understand the differences in the relationship between working capital management efficiency, working capital investment decisions and working capital finance decisions and the profitability of firms within the context of two African developing economies, Kenya and Nigeria. The study finds that there is a significant difference in the relationship between the firm’s profitability and the working capital variables which suggests different challenges for working capital management in each of these countries.

Keywords: working capital management, working capital investment, working capital finance, profitability, cash conversion cycle

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Authors: Ellen A. Holtmaat

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Research on lobbying for immigration is limited and the influence of offshorability on lobbying for immigration has not extensively been assessed. This research focuses on the U.S. and argues that offshorable firms have an ‘outside-option’ when they are in need of labor, which makes them less likely to lobby for immigration in the lower-skilled sectors. Higher-skilled offshorable sectors settle often in the U.S., as the U.S. has a comparative advantage in these sectors. The companies compete globally and demand world’s best labor, which induces them to lobby for immigration. This relationship is assessed using lobby data available from the 1995 Lobby Disclosure Act. Some evidence of the relationship is found and the research suggests that offshorability might also in general influence lobbying.

Keywords: immigration, lobbying, non-tradable sector, offshoring

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Authors: Luisa Carrer, Lorenzo De Masi

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In this paper, we exploit the massive amount of information from Facebook to build a measure of gender attitudes in Italy at a previously impossible resolution—the municipal level. We construct our index via a machine learning method to replicate a benchmark region-level measure. Interestingly, we find that most of the variation in our Gender Norms Index (GNI) is across towns within narrowly defined geographical areas rather than across regions or provinces. In a second step, we show how this local variation in norms can be leveraged for identification purposes. In particular, we use our index to investigate whether these differences in norms carry over to the policy activity of politicians elected in the Italian Parliament. We document that females are more likely to sit in parliamentary committees focused on gender-sensitive matters, labor, and social issues, but not if they come from a relatively conservative town. These effects are robust to conditioning the legislative term and electoral district, suggesting the importance of social norms in shaping legislators’ policy activity.

Keywords: gender equality, gender norms index, Facebook, machine learning, politics

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Authors: Mikhail V. Khachaturyan, Inga A. Koryagina, Eugenia V. Klicheva

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In modern conditions, scientific judgment of problems in developing mechanisms of value creation and risk management acquires special relevance. Formation of economic knowledge has resulted in the constant analysis of consumer behavior for all players from national and world markets. Effective mechanisms development of the demand analysis, crucial for consumer's characteristics of future production, and the risks connected with the development of this production are the main objectives of control systems in modern conditions. The modern period of economic development is characterized by a high level of globalization of business and rigidity of competition. At the same time, the considerable share of new products and services costs has a non-material intellectual nature. The most successful in Russia is the contemporary development of small innovative firms. Such firms, through their unique technologies and new approaches to process management, which form the basis of their intellectual capital, can show flexibility and succeed in the market. As a rule, such enterprises should have very variable structure excluding the tough scheme of submission and demanding essentially new incentives for inclusion of personnel in innovative activity. Realization of similar structures, as well as a new approach to management, can be constructed based on value-oriented management which is directed to gradual change of consciousness of personnel and formation from groups of adherents included in the solution of the general innovative tasks. At the same time, valuable changes can gradually capture not only innovative firm staff, but also the structure of its corporate partners. Introduction of new technologies is the significant factor contributing to the development of new valuable imperatives and acceleration of the changing values systems of the organization. It relates to the fact that new technologies change the internal environment of the organization in a way that the old system of values becomes inefficient in new conditions. Introduction of new technologies often demands change in the structure of employee’s interaction and training in their new principles of work. During the introduction of new technologies and the accompanying change in the value system, the structure of the management of the values of the organization is changing. This is due to the need to attract more staff to justify and consolidate the new value system and bring their view into the motivational potential of the new value system of the organization.

Keywords: value, risk, creation, problems, organization

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Authors: Chih Chin Yang

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The paper proposed a new theory of intellectual capital (so called IC) and a value approach in associated with production and market. After an in-depth review and research analysis of leading firms in this field, a holistic intellectual capital model is discussed, which involves transport, delivery supporting, and interface and systems of on intellectual capital. Through a quantity study, it is found that there is a significant relationship between the product value and infrastructure in a company. The product values are transferred from intellectual capital elements which includes three elements of content and the enterprise includes three elements of infrastructure in its market and product values of enterprise.

Keywords: enterprise, product value, intellectual capital, market and product values

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Authors: Binti Shofiatul Jannah, Hans Wakhida Rakhmatullah

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This paper aims to examine the influence of role conflict, role ambiguity and job satisfaction on auditor performance. This study uses survey method using a questionnaire to collect the data. The questionnaires distributes were 104 respondents. The respondents are auditors who work for public accounting firms in East Java. Partial Least Square (PLS) with program SmartPLS version 2.0 were used to hypothesis testing. The result shows that: (1) there is no negative influence of role conflict on auditor performance; (2) there is negative influence of role ambiguity on auditor performance; (3) there is positive influence of job satisfaction on auditor performance.

Keywords: role conflict, role ambiguity, job satisfaction, performance

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