فهرست مطالب

International Journal of Management, Accounting and Economics
Volume:5 Issue: 8, Aug 2018

  • تاریخ انتشار: 1397/07/29
  • تعداد عناوین: 5
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  • Jamadori Gorganli Doji , Davood Taghavi *, Amir Shams Koloukhi Pages 633-642
    In this study, the effect of the changes in the value of fixed assets of the firms on reporting quality, financing, and investment, as a foreign factor, was examined in 152 listed firms in Tehran Stock Exchange based on the written information in the financial reports of these firms from 2006-2016. Hypotheses were tested using multivariate regression through Eviews software. Results showed that changes in the value of tangible fixed assets have lower effect on the financing of the firms with high reporting quality compared to the firms with lower reporting quality; but, this was not the case about investment. Also, results showed that changes in the value of fixed assets is correlated with reporting quality. Although based on explained theories in the literature, the correlation of financial reporting quality and provision cost was confirmed, the results of this study didn’t show the effect of changes in the value of fixed tangible assets on the investment of listed firms in Tehran Stock Exchange.
    Keywords: Changes in the value of fixed assets, reporting quality, financing, investment, Tehran Stock Exchange
  • Md. Ariful Islam* , Siti Aznor Ahmad , Rabiul Islam Pages 643-657
    This paper presents a conceptual framework to help in the interpretation or design of contingent valuation studies for improving river water quality in a developing country setting. An extensive literature review helped design this conceptual framework. Though the betterment of the river water quality has drawn the attention from various stakeholders, dearth of studies to deliver precise information about the value of the water quality appears a major drawback in developing countries to implement improvement plans. The major objective of this paper is to review the recent developments on non-market valuation e.g., contingent valuation method to design an appropriate economic valuation study for the river water quality. This study provides useful information which may help for further improvement of the water quality in an alike problem of developing countries. Future studies should validate empirically the proposed research framework.
    Keywords: Willingness to Pay, Contingent Valuation Method, River Water Quality, Developing Countries
  • Pina Ekalypta , Agnes Quartina Pudjiastuti*, Amir Hamzah Pages 658-667
    The use of bamboo is growing as raw material for various industrial purposes so categorized as the main support of the village community economy. This study aims to analyze: 1) mechanism of bamboo supply chain of bamboo, 2) value added of bamboo supply chain actors, 3) factors that influence the income of stick business. The population were bamboo farmers and stick entrepreneurs in Dalisodo Village respectively 83 and 78 person. Samples were determined using simple random sampling method of 36 bamboo farmers and 35 stick entrepreneurs. Data collected were analyzed descriptively quantitatively for bamboo farm and stick business income, and multiple linear regression to analyze the determinants of stick business income. The results show that the bamboo business income is IDR 343,450 per 900 kg of wet bamboo while the added value obtained by stick businessmen is IDR 962,400 per 300 kg. Age, business experience, raw materials and labor had a significant effect on stick business income.
    Keywords: Bamboo, stick, supply chain, income
  • Sri Asih , Agnes Quartina Pudjiastuti*, Kgs. Ahmadi Pages 668-677
    Porang is an under utilized plant which is a source of glucomannan which is widely used in medicine industry, food and beverage, cosmetics, adhesive/glue and others. The demand for dry chips or chips for export in one year reaches 10,000 tons, while Indonesia can only meet about 4,000 tons, so it still lacks about 6,000 tons. The purpose of this study was to analyze the determinants of income of porang farm on community forest land. The population in this study was the porang farmers in the community forest area of Pandansari Village, Ngantang District, which is 93 people. The sample in this study amounted to 40 farmers determined using Simple Random Sampling method. The method of analysis used is descriptive quantitative and multiple linear regression. The result of the research shows that the income of porang farming is IDR. 48,271,125/ha/year. The determinants of the income of porang farming are the number of family members, the area of arable land and the labor cost.
    Keywords: Porang, forest, community, income, land
  • Muhumed Mohamed Muhumed*, Abdiqadir Mohamoud Yonis Pages 678-692
    Livestock is considered as the largest and most crucial sector of Somaliland economy, in terms of employment and income generation. Livestock production is so paramount that it employs over 70 percent of the population and contributes 60 percent of the country’s Gross Domestic Product and 85 percent of the export earnings. Taking its importance into account, livestock production recently faced numerous challenges which are likely to put at risk the sustainability of livestock trade and the future of its exports. This study aims to probe the sustainability of Somaliland livestock trade and the future of its exports. It specifically examines the effect of natural environmental factors, institutional factors, competition from neighboring countries and threats originating from export destinations. Given the impact of both internal and external factors, the study finds that the sustainability of Somaliland livestock trade is in jeopardy, while the future of livestock exports is not bright.
    Keywords: Livestock production, livestock trade, nomadic pastoralism, Somaliland