Harmonization of Depreciation Policy

The objective of this study is to examine the depreciation methods adopted by different companies listed in Dhaka Stock Exchange (DSE). Besides, the study also attempted to check the consistency in depreciation policy application and harmonization with authoritative accounting practices in the context of Bangladesh. A random sample of 120 companies across different sectors was examined to determine the depreciation method currently practiced in the country. This study revealed that declining balance of depreciation is the most commonly practiced method in most of the sample companies. Nonetheless, straight line depreciation method follows close behind. Moreover, it has been observed that only a few companies adopt both methods in the calculation of depreciation. Additionally the results also indicated a certain level of disharmony among companies within the same industry. Furthermore, it has also been observed from the research that the companies are very consistent regarding their practice of depreciation method.

What Price for Ecosystem Services in China?

Payment for Environmental Services (PES) in the watershed has been widely adopted as an important policy instrument to compensate upstream water users for providing water quality improvement for the whole river basin. In this paper, we use three independent valuation methods to determine the price of ecosystem service (ES), particularly water quality, in Miyun Reservoir, the main surface water source for Beijing. We find that the value of water quality is lowest using opportunity cost of limitation of development rights (OCLDR), highest with contingent valuation method (CVM), and water resources benefits assessment (WRBA) gives an in-between value. OCLDR determines the size of subsidies from those that benefit from water quality improvement from upstream. WRBA is a reference for compensation criteria to the upstream government and farmers when water resources are transferred across jurisdictional boundaries. CVM not only captures the direct value of water quality improvement, but also the indirect value of improvement in other ecosystem services as a result of improvement in water quality. Based on the results, we propose a multi-level ecological compensation system for the Miyun Reservoir river basin. We use OCLDR to determine subsides/ compensation to upstream farmers and other suppliers of the ES; WRBA set the price of water transfer; and CVM to figure out the size of payments for integrated water quality improvement.

The Impact of Outsourcing on Performance and Competitive Priorities among Malaysian SMEs

The objective of this research is to examine the influence of outsourcing on financial performance and competitive priories of Malaysian SMEs. A data sample of 100 SMEs was analyzed to examine these relationships. The analysis was conducted via Partial Least Squares. Based on the findings, while outsourcing has significant influence of SMEs financial performance in Malaysian context, outsourcing activities do not have an impact on competitive priorities. Outsourcing approach emphasizing on the establishment of core competitive advantage, allows Malaysian SMEs to get the numerous benefits such as overall sales growth, market share, net profit, return on investment, and financial liquidity.

Analysing the Effect of Value in Online Communities on Satisfaction in Online Socialisation and Knowledge-Sharing Intentions of Eco-Tourist

This study, which is based on social exchange theory (SET), focuses on the capacities of social media to provide such means by examining the effect of value in online communities (VOC) in social media platforms on satisfying ecotourists' online socialisation and knowledge sharing. Based on the data obtained from 543 ecotourists and analysed by structural equation modelling (SEM), the results of this study confirmed that VOC, which embeds the SET factors of cooperation, reputation, trust and altruism, significantly influenced ecotourists' satisfaction in socialisation and knowledge-sharing intentions through social media. Furthermore, VOC served as a higher-/second-order factor reflected by the indicators of cooperation, reputation, trust and altruism. Finally, ecotourists' satisfaction in socialisation exerted a significant mediating effect between VOC and knowledge sharing.

Impulsion of Information Technology on Human Resource Practices

In recent years, adoption of Information Technology (IT) mechanism has had an intense effect on Human Resources (HR) processes and practices. IT has revolutionized the way in which the organizations execute their day-to-day activities, particularly in the HRM domain, where technology has redefined the way in which HR departments perform their operational, relational and transformational functions. Organizations have realized the emergent value of using IT in leveraging their Human Resource functions and the way they function in the market. Today the organizations are facing more challenges than they ever did due to the rapid and dynamic growth of e-businesses which has lead companies to seek greater opportunities to run HR functions more effectively by implementing technology in the HRM. The chapter provides a conceptual framework on the role of IT in HRM. It examines the impact of technology on HR practices and the factors influencing the effectiveness of human resource dashboards. It also investigates the effect of technology on organizational and work force productivity.

Design of Blended Mobile Learning in an Urban Environment

As mobile phones become more and more common, the term mobile learning has received a lot of attention in recent years. Although teachers at educational institutions and managers in companies are aware of this new learning mode, many are uncertain if such adoption of technology is suitable for them. They are also puzzled by the various forms of e-learning, including Learning Management System (LMS), Massive Open Online Courses (MOOC), Augmented Reality (AR) and Student Response Systems (SRS). This aim of this chapter is to provide educators and managers with an overview of the different forms of e-learning. It begins by reviewing LMS and MOOC, and then it focuses on SRS and AR. The following three types of SRSs are discussed – Clicker-based, Mobile phone-based and Game-based. Exemplars are described to show the benefits of mobile learning when it is properly designed and well-implemented by the educators in an urban environment. The chapter concludes by stating the implications of mobile learning technologies for working professionals.

Determinants of Adoption of Location-Based Services in Bangladesh

Location-based services (LBSs) are technology related services that can provide individual users with the capability of being constantly reachable and accessing network services while on the move. The growing influence of LBS has attracted significant attention in developing countries like Bangladesh, where LBS is a new tool for the marketers. However, it is yet to become popular among the mass people. It is therefore important to understand the users' intention to adopt and use LBS extensively in their daily life. In this regard, original technology acceptance model (TAM) has been used along with several other factors to develop a conceptual model for this study. Results claim that constructs like self-efficacy, perceived social value, perceived convenience value, personalization, perceived usefulness and perceived ease of use plays vital role in the adoption of LBS in Bangladesh. Accordingly, implications for practice and research, limitations and future research directions of this study are discussed.

Business Excellence Strategies for SME Sustainability in India

Accepted worldwide Small and Medium Enterprises (SMEs) are fueling the engine of economic growth apart from promoting equitable development. They provide large employment opportunities at comparatively lower capital cost apart from enabling industrialisation of backward areas, thereby, reducing regional imbalances, assuring more equitable distribution of national income and wealth. This is more so in the Asian economies and undoubtedly SME is an important contributor to Indian economy. However, globalisation is bringing new opportunities. To seize these opportunities, SMEs need to re look at their business and strategize for excellence. Hence, the core objective of this chapter is to explore whether adopting excellence models can help SMEs to attain sustainability. Through in depth literature review and grounded theory approach the focus is to discuss different business excellence theories and focus on the need to use business excellence strategies for their sustainability and continued success.

Evaluating Asian Cross Country Differences in Export Openness and Import Openness

A new framework is developed to evaluate how Asian cross-country differences in export openness and import openness in 2015 affected the level of real per capita income. Familiar and novel instruments are used to extract the exogenous components of total trade (exports plus imports) and of net exports (exports minus imports), which in turn imply distinct export and import effects. We build on an existing literature (Frankel-Romer and others) that uses aspects of an Asian country's geography as instrumental variables for total trade openness. We build on an Asian country's demography and net wealth abroad to develop a novel instrument for net export openness. Our new estimates reveal that export openness alone correlates with income cross-sectionally, not import openness.

The Diffusion of Voluntary ISO 26000 among SMEs

Businesses are under the increasing pressure to demonstrably engage in social responsibility (SR). Following the demand, the International Standard Organization developed ISO 26000 for SR. small and medium enterprises (SMEs) are dominant in contributing to GDP. The relationship between SMEs and SR is still elusive. The purpose of this paper will be aimed at how SMEs will adopt ISO 26000 under what circumstances. We determine a set of hypotheses about diffusion of ISO 26000 and examine it empirically. We provide a better understanding of the cognition-behavior gap while “doing good”. SMEs think that SR was Philanthropic responsibility, but strive for their subsistence as their top priority of strategy decisions. However, the impact of multinomial company and government are not decisive. Finally, SMEs take SR practices into consideration when evaluating stakeholder, they are more likely to adopt ISO 26000. Thus, SMEs must feed themselves with their own words and grow.