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The objective of this paper is to analyse the significance of a change in dividend payment frequency. We initially argue that a change in dividend payment frequency is significant and relevant in the same manner as a change in dividend policy. We analyse the subject using an event study of Sechaba Holdings, a firm listed on the Botswana Exchange` that decided to change its dividend payment frequency from quarterly to bi-annual payment to examine the subject. We specifically used an event study methodology that analyses the significance of abnormal returns that occurred during the event period. The study revealed that the firm’s decision to change its dividend payment frequency did not significantly affect abnormal returns during the event period.  The study therefore contradicted our initial argument that a change in dividend payment frequency is significant and relevant.

This study aimed to examine the influence of the financial statements on local revenue by using the results of the examination opinion as moderating variable. The study used Legitimacy Theory to explain and analyze the relationship between variables. The population in the study was all the districts and cities in Indonesia totaling 497 county and city governments. The sampling method used in the study was judgment sampling. Samples that met the criteria of the study were 116 local governments. The analytical tool used in this research was the analysis of MRA (Moderated Regression Analysis). The results showed that the effects of the partial test of the quality of financial reports to local revenues were not significant positive effects. While the partial test results stating the influence of audit opinion on local revenue having positive effects were not significant. Other results showed that the interaction between the results of the examination opinion to the quality of financial statements was insignificant on the quality of financial statements. In other words, the results of the examination opinions moderated (strengthened) the relationship between quality of financial report on local revenue of district and city governments in Indonesia.

This study aims to investigate the relation between Islamic securitization representing in Sukuk, and the Islamic banks ‘liquidities in light of Basel 3 requirements. So that the study investigates three variables which include Islamic securitization as independent variable; net cash from financing activities and net noncore funding dependence ratio as dependent variables. The study follows quantitative method by employing cross sectional data context analysis. The data is collected from six banks over six countries through the period 2011-2013. Pearson regression is used to measure causal relation between Sukuk and Net Stable Fund Ratio (NSFR), hence the model is developed to describe the relation. The study uses net noncore funding dependence ratio as (NSFR) which was required by Basel III. The regression result finds that there is positive relation between Sukuk and NSFR for Islamic banks. Also the study uses loans / deposits ratio to discover the relation between Sukuk and Islamic banks ‘liquidity risk, so the regression test shows that there is positive relation between Sukuk and loans / deposit ratio.

This paper studied how Zoomlion Company Limited manages its accounts receivables. Based on multiple linear regression analysis, Kendall coefficient of concordance and One sample t-test, the result shows effective credit control systems by the company. However, poor monitoring and lack of effective follow up measures were the key challenges to debt management. The paper recommend stricter adherence to the credit policy and vigorously pursued effective recovery strategies and further prescribed best practices in accounts receivables management.

This study examines the influence of liquidity on the profitability of Iraqi commercial banks. Five banks based in Iraq namely: North bank, Iraqi Islamic bank, Sumer bank, Dar Es-Salam bank and Babylon bank randomly selected and analyzed for the current study over the period 2005 to 2013. Moreover,  annual reports of these banks have studied and the main ratios of profitability and liquidity were calculated. These reports are available at Iraqi Stock Exchange site. The variables that were identified as independent for liquidity were, loan deposit ratio, deposit asset ratio and cash deposit ratio, while return on assets as dependent variable for profitability. The Ordinary Least Square (OLS) model used to examine the impact of liquidity on profitability. The study observes that any increase in liquidity ratios as above mentioned will lead return on asset to increase as well. Depending on this study it could be better for Iraqi banks to keep a balance between liquidity and profitability.

The online retail business has grown substantially. Given distinctive product categories (e.g. search or experience goods), owners must put an effort in the design of websites so every visit may end with a purchase. Clickstream panel data allowing examination into website visiting behavior (i.e. the number of pages viewed (or pageview) or the visit duration) are increasingly accessible. However, it is unclear whether the differences of the two visiting behavior between purchase outcome or product categories are significant. The present study hopes to fill the void. An analysis of 27,528 visit sessions extracted from ComScore verifies that (1) the difference of page views between purchase outcomes and that between product categories were significant and (2) only the difference of visit duration between the product categories was significant but that between purchase outcomes was insignificant. In addition to theoretical insight into online behavior across purchasing horizons and product categories using clickstream data, online retail practitioners could apply the findings to enhance the possibility of the purchases at their online stores.

The group ranch system is one of the best land ownership and livestock production strategies in the dry lands of the world where the potential for rain-fed agriculture is limited. This has resulted in numerous studies on the establishment of group ranches, their dissolution and coping strategies but with less focus on the sustainability of the group ranches. It is against this background that this study investigated organizational factors influencing choice of sustainability strategies adopted by group ranches in Samburu County; Kenya. The study adopted a descriptive survey research design employing use of Questionnaires, Key Informant Interviews, Focus Group Discussions and observation as primary data collection methods. The study used content validity and Cronbach’s alpha methods to measure validity and reliability of the research instruments, respectively. The target population for the study was the 16,611 registered members in 38 group ranches spread out in the County. The study sampled twelve group ranches with approximately 5,643 members from which 374 respondents were systematically sampled. Purposive sampling was used to select Key Informants and the participants in the Focus Group Discussions. The investigation employed Multi-linear Regression to analyse organizational factors influencing choice of sustainability strategies adopted by group ranches in Samburu County while the Analysis of Variance (ANOVA) was used to test the hypothesis which stated that there was no significant influence of organizational factors on choice of sustainability strategies adopted by group ranches in Samburu County, Kenya. The p-value of 0.00 was obtained, indicating that organizational factors significantly influenced choice of sustainability strategies adopted by group ranches in the County. Overall, past experiences was the predominating organizational factor with a regression coefficient of 0.432 while past strategies had the least influence on choice of sustainability strategies adopted by group ranches in Samburu County, with a regression coefficient of 0.110. The study recommended integration of organizational factors in formulating policies for sustainability of group ranches.

This research aims to investigate the relation of the innovation types such as service innovation, process innovation and management innovation with the performance. Additionally, this study will also focus on whether there is a mediator role of technological capability and organizational learning on performance. The research data were collected from 306 principals and teachers working in medium-large scaled high schools in Istanbul. The research results showed that, as hypothesized, the types of innovations significantly correlated with the performance. Besides, organizational learning and technological capability had partially a mediating effect in the relationship between the innovation types and performance.

This study aimed to examine a number of factors that affect the accounting fraud. This study used the variables consisting of information asymmetry, organizational commitment and individual morality. Theauthors study surveyed the employees at the Office for Management of Regional Revenue, Finance and Assets (Dinas Pendapatan Pengelolaan Keuangan Aset), Yogyakarta Province. This study uses convenience sampling technique method. The data from 96 respondents revealed that the variables of information asymmetry and organizational commitment significantly enhanced the accounting fraud while the individual morality significantly diminished the accounting fraud.

Interest income is considered as forbidden in Islam. Therefore, in Turkey, conservatives generally don’t prefer general banking and by this way funds can’t be used in economic system. So saving deficit can’t be solved in country and saving of people depreciates against inflation. Participation banks which work according to Islamic rules are set up to bring these funds to economy. Participation banking operates in more than 60 countries today and conservatives generally prefer to work with because they are working to principles of profit instead of interest. To attract and persuade more people, at first participation banks should satisfy their customers. In our study we aim to measure customer satisfaction in participation banks in Kastamonu and to reveal the differences between demographic groups. To this aim we conducted a questionnaire to customers of participation banks in Kastamonu.

Using the stock index data of financial sector spanned from January 2, 2009 to December 31, 2014, this study examines the effects of some policies on stock returns and volatility in Vietnamese stock market. The empirical results of EGARCH model reveal that two policies, namely, M&A and VAMC have an significantly positive impact on stock returns but they do not represent any effects on stock volatility. The third policy, regulatory reform, does not show any affection on stock return but it has an impact on the stock volatility. It implies that investors should adjust and alter their portfolio accordingly when changing policies. Besides, policymaker needs to know when they should prioritize which policy to be issued because some policies sometimes can hurt the stock market if the stock market is efficient.

This study aims to determine the influencing factors of the banks to join corporate social responsibility activities. Within this scope, annual data of 23 deposit banks in Turkey for the periods between 2005 and 2015 was taken into the consideration. In addition to this situation, panel probit model was used in the analysis so as to achieve this objective. According to the results of the analysis, it was determined that there is a negative relationship between CSR activities and nonperforming loans ratio. This situation shows that banks do not prefer to make social responsibility activities in case of higher financial losses. In addition to this situation, it was also identified that there is a positive relationship between return on asset and corporate social responsibility activities of the banks. In other words, it can be understood that Turkish deposit banks, which have higher profitability, joint more CSR activities in comparison with others.

Yoğun bir değişim ve dönüşüm süreçleri içinden geçen dünyamızda, retro pazarlama, retro marka ve nostalji pazarlaması gibi kavramlar son yıllarda gündeme gelen önemli konulardır. Geçmiş dönemlere duyulan özlem, pazarlama çalışmalarının tüketiciye yönelik iletişim noktasında kullanabileceği önemli bir kaynak olabilmektedir. Retro pazarlama yönelik olarak Türkiye'de oldukça az sayıda bilimsel çalışma gerçekleştirilmiştir. Retro pazarlama ve retro markalara dair araştırmaların yürütülmesi, farklı kavramlarla ilişkilerin test edilmesi ve araştırmaların ayrıntılı biçimlerde geliştirilmesi mümkündür. Bu çalışmada amaçlanan hali hazırda literatürde test edilmiş genel hipotezlerin, retro pazarlama faaliyetleri yürüten markalar için aynı etkiyi gösterip göstermeyeceğini tespit etmektir. Araştırmada yer alan kavramlara yönelik ölçekler literatürden alınmış, kolayda örnekleme yöntemi kullanılarak 401 katılımcıya ulaşılmıştır. Çalışma sonucunda retro marka deneyimi boyutlarının, yeniden satın alma niyetini ve marka bağlılığını etkilediği görülmüştür. Ayrıca retro marka deneyimi boyutlarının retro marka tutumu, retro marka kredibilitesi ve müşteri tatminini de etkilediği görülmüştür. Son olarak retro marka tutumu, retro marka kredibilitesi ve müşteri tatmini kavramlarının, yeniden satın alma niyetini ve marka bağlılığını etkileyip etkilemediği test edilmiştir. Sonuç olarak bu kavramların, yeniden satın alma niyetini ve marka bağlılığını etkilediği gözlemlenmiştir.

Kullanımları dünya genelinde yaygınlaşan sosyal medya siteleri ciro yaratarak karlı birer işletme haline gelebilmek için günümüzde reklam destekli iş modelleri kullanmaktadır. Kullanıcıların ücretsiz olarak kullanmaya alıştığı bu platformlara erişim için ücret ödemek istemeyecekleri varsayımıyla reklam destekli modeller tercih edilmektedir. Bu çalışma içerisinde sosyal medya sitelerinin en yaygın kullanılanı olan Facebook üzerinde gösterilen reklamlara kullanıcıların tutumları ölçümlenmiş ve bu tutum ve tutumu oluşturan faktörlerin Facebook reklamlarını görmemek için para ödemeye etkisi test edilmiştir. Ödeme eğiliminde olan ve olmayan kullanıcılar arasında farklılar irdelenmiştir. Literatürde kabul görmüş ölçekler yardımıyla hazırlanan anket formu İnternet üzerinden Facebook kullanıcılarına dağıtılmış, elde edilen 327 soru formu bir ön-analiz sürecinden geçirilerek düşük kaliteli ve tam doldurulmamış anketler ayıklanarak 281 kullanılabilir soru formuna ulaşılmıştır. Verilerin analizinde yapısal eşitlik modellemesi kullanılmıştır. Gerçekleştirilen analiz sonuçlarına göre Facebook reklamlarına olan tutum ve tutumun öncülleri reklamları görmemek için ödeme niyetine olumsuz yönde etki etmektedir.

The group ranch system is one of the best land ownership and livestock production strategies in the dry lands of the world where the potential for rain-fed agriculture is limited. Its sustainability relies greately on choice of sustainability strategies adopted by group ranches. Numerous studies on the establishment of group ranches, their dissolution and coping strategies have been conducted but with less focus on the sustainability of the group ranches.This study attempts to fill the gap. It is against this background that this study investigated environmental characteristics influencing choice of sustainability strategies adopted by group ranches in Samburu County, Kenya. The investigation adopted a descriptive survey research design employing use of Questionnaires, Key Informant Interviews, Focus Group Discussions and observation as primary data collection methods.The target population for the study was the 16,611 registered members in 38 group ranches spread out in the County. The study sampled 12 group ranches with approximately 5,643 members from which 374 respondents were systematically sampled. Purposive sampling was used to select Key Informants and the participants in the Focus Group Discussions.The study employed Multi-linear Regression to analyse environmental characteristics determining choice of sustainability strategies. The Analysis of Variance (ANOVA) was used to test the hypothesis and p-value of 0.00 was obtained, indicating that environmental characteristics (rainfall patterns, droughts, temperatures, diseases and floods) significantly influenced choice of sustainability strategies adopted by group ranches in the County. Overall, rainfall patterns were the predominating environmental characteristic with a regression coefficient of 0.317 while diseases had the least influence on choice of sustainability strategies adopted by group ranches in Samburu County, with a regression coefficient of 0.029. The study recommended integration of environmental characteristics in formulating policies for sustainability of group ranches.

This paper investigates the administrative and managerial pattern on the Road to Health Chart (RtHC) among clinics in the Makhado municipality. Retrospective observations of the processes of recordings the nurses performed on the RtHC (?=36) were carried out to collect data. A checklist was used to aid the observations. Furthermore, face-to-face interviews were administered on participant nurses in collaboration with document review. The results of this paper revealed considerable omissions on the administration and management of the RtHC instrument. Crucial information was also incorrectly recorded while some was never recorded at all. Clinic managers should continuously monitor the nurses on the administration and management of the RtHC to ensure quality.

In today’s business world, social media tools (i.e. facebook, twitter, Linkedin, etc.) begin to play an important role in reaching and communicating with customers for businesses. However, the importance of using social media can’t be still understood by SMEs so far.  Businesses use different social media tools in various purposes in their life. In this research we aim to investigate the ideas of SMEs about social media and their aims of using social media tools. Data were collected from SMEs operating in Burdur by simple random sampling. The data obtained from the 84 questionnaires was entered to computer and statistical analysis was carried out by using SPSS 20 statistical program. In this study, reliability analysis was used firstly. Then, some descriptive analyses were carried out about using social media for SMEs. Finally, a frequency table regarding the social media usage in SMEs was given. As a result, it was seen that 82.1% of SMEs participating in this study have a social network page. Secondly, SMEs are using facebook social media network mostly. In addition, SMEs have expressed that they attend all statements involved in the use of social media scale.

Supply Chain Management (SCM) includes management of materials, products, services, information and financial flows which network of consisting suppliers, manufacturers, logistics service companies, and clients. The individual elements of this chain with coordination and integration of each element to perform themselves ensure successful of SCM. Information technology has a very important role in activities for coordination and integration of supply chain. Acceleration of sharing information, simplification and increasing of reliability provide effective use of time in logistics companies, cost savings like effective management ways. In this prepared study which taking into account the positive impact on supply chain of information technologies, it was investigated on the effectiveness of sharing information of supply chain by examining infrastructure of the information technology, ranging from the production of raw materials to the end user in SCM. The results of the analyses by using the structural equation model indicate that the use of information technology in supply chain management enhances the relationship between buyer-supplier; the enhancement of such relationship improves the quality, safety, and flexibility of products and reduces the cost of products; as a result, it increases firm performance.

Social media sites are becoming more popular throughout the world. These sites are adopting advertisement supported business models to generate revenues and become profitable. Advertisement supported models are the preferred choice for these site with regards to the belief that users are not willing to pay money to use these ever free sites. In this study this belief was questioned and Facebook, the most popular of social media sites was chosen as the setting of the study. The attitudes towards social media advertisements and their antecedents were measured and their potential effects on users’ willingness to pay for not seeing ads were tested. A questionnaire was developed using well-cited and tested scales from the relevant literature and it was implemented over Internet to Facebook users. 281 out of 327 collected questionnaires were used in the analysis following a screening process. The analysis was carried out using structural equation modelling. The findings indicate that attitudes and its antecedents affect th intentions to pay for not seeing ads negatively.

Concepts such as retro marketing, retro branding and nostalgia marketing are important issues that have come to the agenda in recent years in our world, which is undergoing intensive change and transformation processes. The longing for past periods can be an important source of marketing work for the consumer. Few scientific studies have been conducted in Turkey for retro marketing. It is possible to carry out researches on retro marketing and retro branding, to test relations with different concepts and to develop the researches in detailed form. The aim of this study is to determine whether the general hypotheses tested in the literature will have the same effect on brands carrying retro marketing activities. The scales for the concepts in the research were taken from the literature and 401 participants were reached by convenience sampling method. As a result of the study, it was detected that the dimensions of retro brand experience affect the intention of re-purchasing and brand loyalty. It has also been observed that the retro brand experience dimensions also affect the retro brand attitude, retro brand credibility and customer satisfaction. Finally, it has been tested whether retro brand attitude, retro brand credibility, and customer satisfaction concepts affect repurchase intention and brand loyalty. As a result, it has been observed that these concepts affect repurchase intention and brand loyalty.