Key Locational Characteristics that Influence on Attracting Tourists to Sri Lanka

This research was conducted to assess the existing locational characteristics of Sri Lanka which could influence on attracting tourists to the country. The major problem of the study is identifying the critical locational characteristics that cause to attract more tourists to Sri Lanka. It has been observed that there are three major locational characteristics such as Natural attractiveness, Cultural attractiveness and Climate which have discussed by the scholars and applicable to the Sri Lankan context. The main objective of the study is to identify the most important characteristics which help to attract tourists to Sri Lanka. The secondary objectives are determining the impact of the influence of the characteristics on tourist attraction & exploring the influence of the characteristics for future tourist attraction. The research coverage areas are Colombo District and Hikkaduwa Narigama area. Data were collected through a structured questionnaire. The findings are based on the primary data collection and, they have been analyzed with Statistical Package for Social Sciences (SPSS) 16.0 and the SmartPLS (Partial Least Square) 3.0. There were 62 sample size and whole sample responded for the questionnaire. Findings of the study exposed all three characteristics are important for tourist attraction. According to the result of Path Coefficient, all the three variables are statistically significant and natural attractiveness (0.454), cultural attractiveness (0.247) and climate (0.213) are a significant moderately strong relationship with tourist attraction. Therefore, all three variables positively impact to the tourist attraction and natural attractiveness is the major among them. It is also found that there are specific things to be taken into account for the accomplishment of attracting the expected group of tourists to the country.

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How supplier knowledge impacts on organizational capabilities and willingness

VINE Journal of Information and Knowledge Management Systems ◽

10.1108/vjikms-08-2016-0042 ◽

2018 ◽

Vol 48 (1) ◽

pp. 140-158

Author(s):

Peyman Akhavan ◽

Ali Shahabipour ◽

Reza Hosnavi

Keyword(s):

Partial Least Square ◽

Least Square ◽

Organizational Capabilities ◽

Matrix Analysis ◽

Knowledge Flow ◽

Primary Data ◽

Development Programs ◽

Content Type ◽

Performance Matrix ◽

Structured Questionnaire

Purpose The purpose of this paper is to conduct a survey on the knowledge for supplier correlation with their capabilities and willingness as segmentation criteria. There are many contexts for sharing knowledge. What are more beneficial contexts? Design/methodology/approach After developing the research hypothesis, a structured questionnaire was adopted to gather primary data from suppliers. The draft questionnaire was sent to five academic and industry experts to comment on the content. Received feedback was used to change the layout of the questionnaire. Instead of the traditional partial least squares, the state-of- art consistent partial least square technique was put into practice. Findings By definition, knowledge for supplier has a large impact on supplier capabilities. The Important-Performance Matrix Analysis (IPMA) prioritizes the indicators and suggests to focus on knowledge sharing about manufacturing processes, development expertise and marketing expertise. Results showed that supplier willingness for sharing confidential knowledge and longtime relationship depends on development programs. Practical implications Having a communication mechanism for each of the partnerships’ specific contexts was suggested to maximize the knowledge flow. Originality/value For maximizing the knowledge flow and studying the effect on the segmentation criteria such as capability and willingness, the main contribution of the paper is to survey the supplier knowledge in depth. The IPMA was implemented to highlight the indicators.

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Fair Value Accounting and Corporate Reporting in Nigeria: A Logistics Regression Approach

International Journal of Financial Research ◽

10.5430/ijfr.v11n2p301 ◽

2020 ◽

Vol 11 (2) ◽

pp. 301

Author(s):

A. E. Adegboyegun ◽

E. Ben-Caleb ◽

A. O. Ademola ◽

J. U. Madugba ◽

D. F. Eluyela

Keyword(s):

Strong Relationship ◽

Fair Value ◽

Cash Flows ◽

Primary Data ◽

Fair Value Accounting ◽

Corporate Reporting ◽

Regression Approach ◽

The Impact ◽

Future Cash Flows ◽

Structured Questionnaire

This study examined the impact of fair value accounting on corporate reporting in Nigeria. The primary data used were gathered through a well-structured questionnaire, designed and administered to 120 respondents, who are made up of accountants, auditors, bankers, financial experts and practitioners in Lagos State, Nigeria. We adopted the logistic regression approach in analyzing the research questions. We found that fair value accounting has impact on corporate reporting. The Cox and Snell’s R-Square revealed that 67.1% of the variation in the corporate reporting was explained by the logistic model. We further found a moderate strong relationship between the fair value accounting and corporate reporting. Based on this finding, the study concluded that the used of fair value helped in predicting the earnings and assessment of the amounts, timing and uncertainty of future cash flows in corporate reporting which dependent on its reliability. However, institutional factors played an essential role in enhancing the reliability of discretionary fair value estimates which in return increased the informativeness of accounting information in corporate reporting.

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The Influence of CSR Practices on Lebanese Banking Performance: The Mediating Effects of Customers’ Expectations

Sustainability ◽

10.3390/su14010268 ◽

2021 ◽

Vol 14 (1) ◽

pp. 268

Author(s):

Zeina Hassanein ◽

Mehmet Yeşiltaş

Keyword(s):

Structural Equation ◽

Positive Impact ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Mediating Effects ◽

Customer Expectations ◽

Equation Modelling ◽

Corporate Social ◽

The Impact

Corporate social responsibility (CSR) issues in developing markets have acquired a lot of attention. Organisations around the globe apply a diversified set of technologies to approaching customer expectations through banking performance. This study examines the impact of CSR on Lebanese banking performance. Primary data from questionnaires were used. A total of 1000 observations were collected using a 5-point Likert scale method adopted to formulate the items. The questionnaire was tested to assess its trustworthiness regarding data collection. Partial least square structural equation modelling (PLS-SEM) was used to test the hypothesis. The overall results demonstrated the significance of CSR in terms of meeting customers’ expectations and maintaining banking performance. All CSR dimensions demonstrated a positive impact on customer expectations and Lebanese banking performance. Moreover, customer expectations proved to be a mediator between CSR and banking performance, although there was partial mediation between CSR and banking performance.

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Impact of Financial Management Practices on SMEs Profitability with Moderating Role of Agency Cost

Information Management and Business Review ◽

10.22610/imbr.v9i1.1593 ◽

2017 ◽

Vol 9 (1) ◽

pp. 23-30 ◽

Cited By ~ 2

Author(s):

Saqib Muneer ◽

Rao Abrar Ahmad ◽

Azhar Ali

Keyword(s):

Financial Management ◽

Structural Equation ◽

Management Practices ◽

Small And Medium Enterprises ◽

Agency Cost ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Medium Enterprises ◽

The Impact

The importance of Small and medium enterprises (SMEs) towards economic development and growth is considerable. Some SMEs are facing difficulties to their development due to the lack of financial resources and management experience. The objective of this study is to check the relationships of financial management practices on profitability of small and medium enterprises and also to check the impact of agency cost on this relationship. This study consists of data analysis of two hundred SMEs from Faisalabad Pakistan. The study used primary data predominantly. SPSS 23 is used for descriptive analysis and Structural Equation Model (SEM) through Partial Least Square (PLS) 3 for hypothesis testing. The findings of this study indicate the presence of positive relationship between financial management practices and SMEs profitability but agency cost as a moderator has no effect on this relationship. The study strongly recommends higher adherence to financial management practices. Policy makers, developments partners, owners, and managers of SMEs may use these findings for sustainability of their business in Pakistan.

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External relationships and entrepreneurial orientation of tea manufacturing firms in Sri Lanka

International Food and Agribusiness Management Review ◽

10.22434/ifamr2015.0070 ◽

2017 ◽

Vol 20 (3) ◽

pp. 293-306

Author(s):

Aruni Wickramaratne ◽

Akira Kiminami ◽

Hironori Yagi

Keyword(s):

Sri Lanka ◽

Entrepreneurial Orientation ◽

Global Market ◽

Manufacturing Firms ◽

Primary Data ◽

Sri Lankan ◽

Policy Makers ◽

Empirical Survey ◽

External Relationships ◽

Structured Questionnaire

The purpose of this study is to examine the relation of external relationships and entrepreneurial infrastructure on the entrepreneurial orientation (EO) of tea manufacturing firms. An empirical survey was conducted with tea manufacturing firms located in a low grown area in Sri Lanka. Primary data were collected by administering a structured questionnaire at 109 tea factories. The findings indicated the importance of external relationships; specifically, relationships with supply chain partners and relationships with government facilitating institutions enhance the EO of tea manufacturing firms. However, relationships with other tea factories and educational and research institutions are not significant influences on firms’ EO in the context of the Sri Lankan tea industry. When considering the dimensions of EO, risk taking is influenced by external relationships and not innovativeness and proactiveness. Further, the entrepreneurial infrastructure provided by related institutions except other tea factories have positive links with EO. Such contributions are important to managers and policy makers to enhance the EO of tea manufacturing firms when facing competitiveness in the global market.

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How Youtube Beauty Vlogger Review, Self Congruity and Price Perception Influence Impulse Buying and the Impact On Repurchase Intention (Case Study at Teenager Users of Emina Cosmetics In Surabaya)

Quantitative Economics and Management Studies ◽

10.35877/454ri.qems75 ◽

2020 ◽

Vol 1 (1) ◽

pp. 33-43

Author(s):

Dewi Apriliani ◽

I Gede Arimbawa ◽

Ani Wulandari

Keyword(s):

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Impulse Buying ◽

Repurchase Intention ◽

Promotion Strategy ◽

Price Perception ◽

Young Girls ◽

The Impact

This study aims to analyze the influence and significance of YouTube beauty vlogger review, self congruity and price perception to impulse buying as well as their impact on the repurchase intention of young girls using Emina cosmetics in Surabaya. This research was using a quantitative method. The research data are primary data obtained from a sample of 100 young girls of Emina cosmetics users in Surabaya as the respondents. Data collected from online questionnaires and then analyzed using Partial Least Square (PLS) which processed by SmartPLS 3 version 3.6.8 software. The result of this research indicated that YouTube beauty vlogger review did not have a significant impact on impulse buying and repurchase intention. While the self-congruity and price perception significantly affected impulse buying and repurchase intention. Therefore, Emina should be focusing to strengthen its brand identity and maintain the affordability of their product rather than collaborating with beauty vlogger as their promotion strategy.

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PENGARUH PENERAPAN AUDIT E-COMMERCE TERHADAP KINERJA AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA, INDONESIA

Akuntansi dan Teknologi Informasi ◽

10.24123/jati.v14i2.4669 ◽

2021 ◽

Vol 14 (2) ◽

pp. 32-49

Author(s):

Muhammad Ismail Saleh ◽

Muhammad Wisnu Girindratama

Keyword(s):

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Simple Linear Regression ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Inner Model ◽

The Impact ◽

The City

This study aims to identify using empirical research how the impact of E-commerce on the auditing profession. The object of this research is the auditor who works at the Public Accounting Firm (KAP) in the city of Surabaya. Data collection was done by doing a survey through a questionnaire media. The primary data generated by 60 questionnaires can be processed using Partial Least Square. Evaluation of the model in PLS is done by evaluating the outer model and inner model. The data in this study were collected through questionnaires and analyzed by using a simple linear regression model. The results of the study found that the implementation of e-audit has a positive and significant effect on auditor performance. The auditor performance is influenced by an e-audit factor of 83% and the remaining is influenced by other factors.

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Etika Auditor sebagai Pemoderasi Fee Audit, Independensi, dan Kompetensi terhadap Kualitas Audit

Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis ◽

10.47747/jismab.v2i2.243 ◽

2021 ◽

Vol 2 (2) ◽

pp. 14-28

Author(s):

Amadea Devota ◽

Hero Priono

Keyword(s):

Significant Influence ◽

Structural Equation ◽

Audit Quality ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Quality Audit ◽

Audit Fee ◽

The Impact ◽

Public Accountant

The objective of this research is to test and analyze the impact of the audit fee, independency, and competency on audit quality with ethics of auditor as moderation variable of Public Accountant Firm in Surabaya. The sample used in the research as many as 10 Public Accountant Firms which are represented by 46 people of auditors and selected by convenience sampling method. Questionnaires is used as the primary data of this research, distributed right to the auditors in the Public Accountant Firms in Surabaya City that are used as research sample. The data analysis technique used Structural Equation Model (SEM) based Partial Least Square Analysis (PLS). The results in this research showed that (1) audit fee had positive and significant influence on audit quality, (2) independency had negative and significant influence on audit quality, (3) competency had positive and significant influence on quality audit, (4) ethics of auditor could moderate the influence on audit fee of quality audit, (5) ethics of auditor couldn’t moderate the influence on independency of quality audit, and (6) ethics of auditor could moderate the influence on competency of quality audit.

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The Impact of HR Practices on Employee Retention; A Case of BPO Sector, Sri Lanka

International Journal of Human Resource Studies ◽

10.5296/ijhrs.v9i1.14050 ◽

2018 ◽

Vol 9 (1) ◽

pp. 1

Author(s):

N.R.A.S.S. Wijesiri ◽

G.S. Paranagama ◽

M.M.A.S. Sirirwardhana ◽

D.L.N.C. Thilakarathna ◽

R.S Weerarathna ◽

...

Keyword(s):

Sri Lanka ◽

Employee Turnover ◽

Employee Retention ◽

Simple Random Sampling ◽

Primary Data ◽

Sri Lankan ◽

Business World ◽

Hr Practices ◽

Executive Level ◽

The Impact

In today’s business world, employee retention is one of the much debated topics and identifying the reasons for employee turnover and implementing the necessary policies to retain employees can be crucial. Thus, all organizations expect to minimize the employee turnover to best possible level. Therefore, the intention of this research is to study the impact of Human Resource practices on employee retention, conducted on the Business Process Outsourcing (BPO) sector in Sri Lanka. BPO sector is recognized as an emerging sector in Sri Lanka, and this sector is well known as an under-researched area. This study is significant as such research projects have been sparse in the Sri Lankan context and in order to fill that gap this research have been conducted for three companies namely Company A, B and C. The analysis was mainly based on 237 executive level employees from Company A, B and C respectively 108, 32 and 97 selected through simple random sampling. Primary data were collected using a self-administrated questionnaire and analyzed through deductive approach. According to the results obtain through regression analysis all three companies indicated that there is less impact of HR practices on employee retention. As a conclusion when management of BPO sector formulate the policies in their organizations with regard to employee retention, they should consider not only the HR practices but also, they have to concern about other factors that can effect on employees.

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