Business and Management Studies

Published by Redfame Publishing
Online ISSN: 2374-5924
Print ISSN: 2374-5916
Publications
Open cases and deaths due to the recent Pandemic of 2020
Business Anatomy: The 9 Elements Model Proposed by Elsafty (2018)
Research Theoretical Framework
The introduction of the report has mentioned the aim of this research. As per the introductory part, the aim of this research paper is to examine the role of Human Resources Management (HRM) towards the employees as far as curbing the adverse impact of Covid-19 is concerned. The Literature Review has mentioned the theories of motivation that impacts on the retention level of the employees, along with the studies conducted in the same domain. Some of the studies have been included in which strategies of the companies have mentioned to curb the negative impacts of Covid-19. The quantitative method has been utilized for the same research in which a total of 140 respondents have been selected on the scale of non-probability sampling. Descriptive Statistics and Correlation are the statistical metrics used for the same purpose. From the analysis, it is found that HR managers should play their role in maximizing the satisfaction level of their employees, and the major elements are mentioned in the analysis part. Workplace Guidelines & Support and Access to Information and Financial benefits are some of the main elements that should have been considered by the entities for maximizing their income potential and values accordingly.
 
A fear from Technological Advances mainly automation and artificial intelligence (AI) has been raised since the beginning of the 21st century, that machines will eliminate human beings performing certain tasks. Several models were developed to measure the effect of the Automation & AI on the employment and was applied on several countries. The first model was developed by Carl Benedikt Frey and Michael A. Osborne was called An Occupation-Based Approach, 2013. In which they define several tasks and call it “Engineering-Bottlenecks”. Katharina Dengler, Britta Matthes and Wiebke Paulus, 2014 made The Occupational Tasks model in which they use the assignment of activities explained by Alexandra Spitz-Oener and categorize the non-automatable tasks as: analytical non-routine tasks, interactive non-routine tasks. The last model was A-Task Based Approach by Melanie Arntz, Terry Gregory, 2016 in which they argue that FO Model Ignore that, the occupations consist of many tasks, part of them can be automated and another part cannot be. These models were applied on the level of the countries but not on corporate levels.The purpose of this paper is to combine the above three models and applying them on the Mobile operators in Egypt to determine the effect of Automation and AI on the Employment there, taking into consideration the incremental risk from COVID-19 which influenced the humanity.The conclusion of this research is that 41% of the staff working in the Technology field on the mobile operators, their jobs are subject to automation and COVID-19 will make an incremental Risk of 8%, due to creation of efficiency on performing the un-automatable tasks from home through digital platforms.
 
Over the past two decades, extreme poverty has been decreasing in all regions of the world except for sub-Saharan Africa. This attracted the attention of many scholars and policymakers from Africa and other continents of the world to study and understand the reason why Africa has remained so poor. As a result, many scholars have advanced many reasons for poverty and underdevelopment on the continent. However, no consensus is reached among scholars for poverty and underdevelopment of Africa. 'The shackled continent' is one of the books that has attempted to explain the reasons why Africa has remained so poor. The main of this paper was to critically review the book. The shackled continent has critically analyzed and identified many hobbles that have affected the development process in Africa. In this regard, the author assumption is that Africa has remained so poor as a result of several factors which includes failures of leadership, tribal politics, bad governance, impacts of AIDs, resource curse, lack of transparent property rights, ethnic strife, corruption, frequent military coups, and development assistance failures. Guest admits that these reasons to some extent contribute to the Africans' development challenges. However, arguably failures of leadership are the main reason for underdevelopment in Africa. The author argues that global capitalism is merely a solution to Africa's problems. This book has many strengths as well as weaknesses.
 
Results of Model 1 Data Regression Analysis
Data Regression Analysis Model 2
This study aims to analyze the effect of the mechanism of good corporate governance (GCG) on earnings management practices and their impact on stock returns. The population used in this study is the companies included in the go public LQ 45 group listed on the Indonesia Stock Exchange in 2017. The analytical tool used in this study is Eviews software version 8.0. The results of the analysis in this study indicate that (1) Institutional Ownership has a negative and significant effect on Earning Management Practices, (2) Managerial Ownership has a negative and significant effect on Earning Management Practices, (3) Independent Board of Commissioners has a negative and significant effect on Earnings Management, (4) The Audit Committee has a negative and significant effect on Earning Management Practices, (5) Institutional Ownership, Managerial Ownership, Independent Board of Commissioners and Simultaneous Audit Committee (Together) have a significant effect on earnings management, (6) Earning Management Practices have a negative and significant effect on stock returns(7) Institutional Ownership has a positive and significant effect on stock returns, (8) Managerial ownership has a positive and significant effect on stock returns, (9) The Independent Board of Commissioners has a positive and significant effect on stock returns, (10) The Audit Committee has a positive and significant to stock returns, and (11) Earning Management is able to mediate the influence of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, and the Audit Committee simultaneously (jointly) on Stock Returns. It is recommended that the LQ45 company increase the portion of Institutional ownership as part of a supervision for management in managing the company so as to increase stock returns on an ongoing basis.
 
When a decision-maker faces a choice between alternatives of action in a situation of uncertainty, one speaks of a “game against Nature” when he/she faces no interaction with another player or group. In the process of global warming, mankind is the one player facing two alternatives: resilience or precaution. Not knowing fully the consequences of the increase in the emission of greenhouse gases on climate change or the implications of climate change for biological and social system, what action to take? If there were a global benevolent rule, he/she may decide to avoid the worst outcome. But global ecological policy-making requires the coordination among a large number of players, which open up the possibility of reneging as well as carries heavy transaction costs.
 
Conceptual framework Source: (Eyob et al, 2016, Eshete et al, 2018, Gezhany, 2019)
1. Correlations for independent and dependent variables
This study was attempted to look at effects of supply determinants on supply performance of slaughter animal for meat export abattoirs in Ethiopia. Explanatory type of research design was used to explore the relation between dependent and independent variables. The research was supported by primary and secondary data. The primary data obtained through structured questionnaire prepared for export abattoirs and slaughter animal suppliers, whereas the secondary data obtained from published and unpublished documents. Sixty (60) respondents from ten (10) meat export abattoirs which are at managerial positions and sixty (60) managers of slaughters animal suppliers and the total number of respondents were one hundred twenty (120). The study used brokers’ involvement in supply, transportation facility, price of slaughter animal, illegal live animal export, and quality of slaughter animal, sustainability of slaughter animal supply and traditional livestock production system as independent and supply performance as dependent variable. Correlation analysis was accustomed to analyze relation between independent and dependent variables whereas multiple regressions were applied to analyze and identifies impact level of every independent on dependent variable. The study found that sustainability of slaughter animal supply, traditional livestock production system; transportation facility and quality of slaughter animal have strong effect on supply performance in positive direction respectively. Brokers involvement in supply, price of slaughter animal and illegal live animal export also have strong effect on supply performance in the negative direction.
 
Summary of study results
Results of incremental validity analysis
There are two main views on the role of cognitive abilities in job performance prediction. The first approach is based on meta-analysis and incremental validity analysis research and the main assumption is that general mental ability (GMA) is the best job performance predictor regardless of the occupation. The second approach, referred to as specific validity theory, assumes that job-unique weighting of different specific mental abilities (SMA) is a better predictor of job performance than GMA and occupational context cannot be ignored when job performance is predicted. The validity study of both GMA and SMA as predictors of job performance across different occupational groups (N = 4033, k = 15) was conducted. The results were analyzed by calculating observed validity coefficients and with the use of the incremental validity and the relative importance analysis. The results supports the specific validity theory – SMA proved to be a valid job performance predictor and occupational context moderated GMA validity.
 
Number of maize farmers in selected Area Councils
T-test for yield of adopters and non-adopters
The study analysed the profitability of improved seed adoption on the profitability and technical efficiency of smallholder maize farmers in Abuja, Nigeria. Descriptive statistics were used to describe the socioeconomic characteristics, gross margin analysis was used to determine the costs and returns of maize production. The t-test was used to compare the yield of improved maize seed adopters and non-adopters. The logit regression was used to analyse the determinants of adoption. The stochastic production frontier model was used to determine the technical efficiency of IMV. The results revealed that the average age of respondents (adopters and non-adopters) was 48 years and 39 years, respectively. Furthermore, 56% and 66% were male, 75% and 93% were married with average household size of 6 and 7 persons, respectively, and majority had formal education. Adopters had a mean farm size of 1.95 ha, while non-adopters had a mean farm size of 1.76 ha. The gross margin analysis result showed the profitability index for IMV and local seed were 0.66 and 0.41, respectively. The t-test result showed that IMV had higher yield per hectare (2,713.66kg/ha) compared to local maize variety (1,281.33kg/ha). The result of maximum likelihood estimate showed that the mean technical efficiency was 0.56 and 0.49 for adopters and non-adopters, respectively. The study revealed that adopters of improved maize seed varieties earned higher profits and were more technically efficient than non-adopters. It recommended the strengthening of extension services to enhance adoption through awareness by government. Farmers should form cooperatives to enable resourceful negotiation for inputs. Also, an improvement in the research and development of high quality improved maize varieties should be encouraged.
 
The adaptive accountability model
The instructor's assessment of the innovation proposal
An academic institution has to encourage an innovation activity in order to meet the requirements of a modern, dynamic, and competitive environment. The innovation activity of the institution is engendered by instructors’ innovative intentions to create and assess the innovation proposals. However, there are challenges that prevents realization of the innovative intentions. The challenges are caused by lack a model that would shape process of revealing the effective proposals and building accountability for their development. The ASVA model including components “Accountability”, “Submission”, “Valuation”, and “Awarding” is suggested. The model provides: creation and assessment of the innovation proposals by the instructors, determination of the instructors’ accountability measures for development of the innovation proposals, adaptation of the instructors’ accountability measures to the values of the innovation proposals, revelation of the key instructors who are creators the most valuable innovation proposals for attaining the current aim of the institution, formation of flexible collaboration groups by taking into consideration of willingness and ability of the proposal’s valuators to share accountability for the innovation proposal development with the proposal creator, and adjustment of the size of award received by the instructors to the values of the innovation proposals.
 
Sustainable Development is an innovative concept characterized as Composite Appraising Supportive Progress of Armenia (ACASP). Biodiversity concept is another topic having a vast power on public management and employment. Social, economic and environmental impacts optimize sequences within Education (S3), Economy (E5), Air (N3) & Land (N1) Ministries. Seven (7) phases of Operation Research (OR) studies correspond to nine (9) procedures of composite progressive indicators. Two (2) techniques are applied as decision making of utility function and transportation tasks. North-West Corner Rule (NWCR) and Low Cost Cell Rule (LCCR) are applied to manage public employment as per Education (S3), Economy (E5), Land (N1) and Air (N3) magnitudes of ACASP. A motivating approach is pertained not only to pick the order of significance as per biodiversity concept, but also to characterize the process of decision making through operation research techniques, particularly transportation assignments as per origins and destinations with supply and demand applications. The resulting sequence is revealed by sustenance of biodiversity concept with public employment of Armenian CASP.
 
The purpose of this study is to examine the mediating role of symptoms of stress on the relationship between perceived access to training and job satisfaction. The changing nature of work (i.e. workplace and job complexity) has implications for stress and job satisfaction outcomes. Concerns about stress and job satisfaction levels and their link to performance have created interest in training interventions to improve the adequacy of knowledge and skills. A cross-sectional questionnaire survey of 1396 nurses was collected from three large teaching hospitals. The positive relationship between employees’ perceived access to training and job satisfaction is increased by the partial mediation of symptoms of stress. Based on the evidence of this study, we recommend human resource staff and managers focus on training as a factor enhancing job satisfaction and mitigating stress.
 
Descriptive Statistics of the Variables
Spearman's rho Correlations
Results of the Variance Inflation Factor Test
Normality Result
Result of Regression Analysis
This study assessed the ethical sensitivity of Professional accountants in Nigeria with particular reference to members of The Institute of Chartered Accountants of Nigeria (ICAN) and the Association of National Accountants of Nigeria (ANAN). Professional Commitment, Organizational Commitment, Idealistic and Relativist ethical orientations and their effects on ethical sensitivity of the professional accountants were examined. The descriptive research design was adopted while data were collected through the Accountants’ Ethical Sensitivity Scale Questionnaire (AESS) questionnaire administered to 250 professional accountants. Descriptive statistics and regression analysis were used to analyse the collected data. The results revealed that there exists an insignificant negative relationship between professional commitment and professional accountants’ ethical sensitivity while idealistic ethical orientation has a significant negative relationship with professional accountants’ ethical sensitivity. However, relativist ethical orientations and organizational commitment have a significant positive effect on professional accountants’ ethical sensitivity.
 
The circumstances which led to the development of each of these methods of accounting will be examined to better understand the context in which each technique was to be incorporated and its effect. Analysis will be performed on whether the use of these accounting practices changed since their inception and if so, for what purpose. The researcher will discuss how and if these accounting procedures become instrumental in relation to the valuation of housing assets, particularly in America. As a result of the financial crisis, some experts have expressed the opinion that Fair Value Accounting as opposed to the historical cost approach exacerbated the housing crisis while others have developed opinions that Fair Value Accounting had no negative affect on the crisis and in fact allowed for greater transparency in disclosure. The finding will analyze the effect of Fair Value Accounting on the housing crisis and whether the historical cost valuation method would be more effective and less subject to risk in home asset valuation by bank holding companies. Research findings will determine which method is most effective and whether an alternate model of valuation would provide a more reliable accounting practice for the housing market.
 
Employees 
Job Seekers 
In this paper researchers make an attempt by doing intense work that how technological innovations make jobs of accountant so easy from their routine jobs from posting to generating accounting statements etc. with the help of available software and technology in accounting field.Technological innovations have changed an obstructed job of accountant into easier one and that too rapid and accurate, with these developments researchers have found and witnessed that it has affected erstwhile as it has restricted entry for so many into an accounting field as jobs of accountants have shrunk and in few hands who are technology accelerators and technology driven.Researchers have shown how technology has affected the outcome and impact on business in terms of accuracy, pace and swiftness.Researchers have made an attempt to explore various cause and effect relationship between available software in accounting, technology and accountants.In their intense and in depth research we have designed questionnaire comprised of many questions in which respondents are selected from top management, employees and included job seekers too in order to receive their unbiased responses during primary data collection.Wherever found necessary researchers have taken secondary data also to make study more accurate, interesting and feasible.
 
The study has tried to find out the key parameters through which a non-bank financial institution can embellish its earnings. The study has found that loan loss provisions increases in line with the increase in loan and advances and interest suspense. Moreover, non-bank financial institutions always report other assets except accounts receivable figure which foreshadows an existence of deliberate inflation of earnings. The study has found a positive impact of total loan loss provisions and interest suspense on accrued income, a clear message that non-bank financial institutions always report more accrued earnings to safeguard their profit. Increase in accrued income in line with total loan loss provision and interest suspense is also validated by increase in accrued income with respect to other assets except accounts receivable figure even though the impact of other assets on accrued income is insignificant at 5% level, an accounting channel through which excess other assets except accounts receivable would be inflated for excess increase in accrued income. The study has deduced that other assets except accounts receivable is a reserve bank for discretionary inflation of earnings even though it is insignificant. The study has used time series monthly data of International Leasing and Financial Services Limited, a non-bank financial institution from 2009-2015 reported in the Statement of NBDC sent to Bangladesh Bank each month. Two-time series models have been used in this study. The first model has tried to find out the impact of loan and advances, interest suspense, and other assets except accounts receivable on total loan loss provision. In the first model, there is a significant impact of loan and advances, interest suspense, and other assets except accounts receivable on total loan loss provision. The second model has tried to discern the impact of total loan loss provision, interest suspense, and other assets on accrued income along with other independent variables namely-loan and advances, total fixed assets, and operating income. The study has found a significant positive impact of total loan loss provision and interest suspense on accrued income and insignificant impact of other assets except accounts receivable on accrued income. For both models, there is no long-run relationship among the variables.
 
Matters related to alliances and related motives Source: Sameer Vaidya (2009) International joint ventures: an integrated framework Wesleyan University, Fort Worth, Texas, USA Competitiveness Review: An International Business Journal Vol. 19 No. 1, 2009 pp. 8-16 q Emerald Group Publishing Limited 1059-5422 DOI 10.1108.p14.
Below shows a summary of the statistical analysis of all three dimensions
The current research deals with everything related to activating the contemporary leadership style for business organizations according to their modern models (developmental, results, integrative, personal), as the style is chosen according to the leader's strategic repertoire and his inspirational powers in a specific position.As a result of the rapid developments and rapid changes in recent years and the intensification of competition in the markets as a whole, which made most organizations guarantee for themselves survival and sustainability in the markets and the results of their work achieved by the management approach to controlling their work and this is done according to the perspective of ingenuity or organizational creativity with the support of their thinkers.From here, the researcher identified the problem of the research with the question that confirms the extent to which it is possible to benefit from the level of creativity in the minds of the leaders of our local institutions, and what is their role in getting rid of routine obstacles that increase organizational deterioration to reach the pioneering performance in all their businesses. The aim of the current research is to analyze and explore the degree of strategic brightness in the commercial sector in Basra, to diagnose the relative importance of the components of strategic leadership in the environment of commercial activity and to try to analyze the level of awareness of the issue of creativity as an initiative. The business of modern Basra, namely )Al-Madda and Al-Taif companies(, amounting to (25) individuals out of a total of (35) individuals, at a rate of (71%). Descriptive and inferential tests will be conducted, the aim of which is to test the correlation and influence relationships between the variables of strategic brightness and investment leadership to gain the benefits of high performance and competitive advantage based on creativity and leadership, starting from leading and extending towards the endless competition in the market.
 
Family Drivers Financial objectives
Summary Statistics
Family businesses have continued to draw researchers' attention due to their strategies while making sustainable decisions. Notably, these business models deserve more recognition in this discourse, considering that they contribute up to 70% of the global Domestic Product. This article focuses on some drivers to sustainable decisions revolving around three pillars: environmental, social, and economic. The author's aim in this context is to provide a statistical model that could be used to forecast revenue trends to establish if family businesses are poised for sustainability or not. The models essentially allow for an analysis of the relationship between family businesses' internal drivers with corresponding financial objectives.However, these business models may fail to achieve their objectives if they do not embrace good governance, allowing them to react to challenges. Corporate governance is an essential framework that companies use to reconcile individual, community, business owners, and shareholders' interests in a dynamic global economy. Companies that align with the principles of good governance are more likely to remain sustainable, stable, and profitable. In retrospect, business enterprises that ignore the provisions of corporate governance risk facing uncertainties, most notably, dissolution and bankruptcy. The second, third, and subsequent generations fail to internalize and advance the founder's long-term organizational goals.This study adds to the existing literature on economic sustainability of family businesses characterized by market value and higher revenue generation.
 
Next Generation Access projects of developing broadband infrastructure, co-financed by the EU, require preparation and implementation of complex preparatory actions that are crucial for their successful implementation. Their implementation within member states contributes directly to achieving goals, defined in the Digital agenda for Europe. Preparation work on projects requires complex analyses and processing of governmental data on potential users of the new network. A mathematical model was developed within this study. Also, the Optimal Data Harmonization algorithm was developed, which incorporates the pointed mathematical model. Large amounts of projects’ input data were also processed with the Optimal Data Harmonization algorithm. Research showed that data processing without Optimal Data Harmonization algorithm is the key reason for inadequate preparation of the project because of imprecise definition of numbers and geolocations of potential users. Without applying such model, projects don’t achieve the target coverage of broadband infrastructure of the next generation access and therefore don’t contribute to the Digital agenda for Europe goals. Processing data with Optimal Data Harmonization algorithm, which is a beyond the state-of-the-art model, ensures a high-level harmonisation of national data. With these results, one can provide optimal coverage of eligible potential beneficiaries in the project. Projects in which data were processed with the Optimal Data Harmonization algorithm contribute to reaching the Digital agenda for Europe goals. The study also recommends the establishment of national central database of geolocations of the potential beneficiaries, as it would standardize the input data in all future projects.
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue. Reviewers for Volume 5, Number 2 Andrzej Niemiec, Poznań University of Economics and Business, PolandAshford Chea, Benedict College, USAAthina Qendro, Robert Gordon University, UKDalia Susniene, Kaunas University of Technology, LithuaniaDereje Teklemariam Gebremeskel, Gent University, BelgiumFábio Albergaria de Queiroz, Catholic University of Brasília, BrazilFlorin Peci, University of Peja, KosovoFouad Jawab, Universite Sidi Mohamed Ben, MoroccoFuLi Zhou, Zhengzhou University of Light Industry, ChinaGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaHung-Che Wu, Nanfang College of Sun Yat-sen University, ChinaIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaJason Caudill, King University, USAJayalakshmy Ramachandran, Multimedia University, MalaysiaKherchi Ishak, UHBC University, AlgeriaLucie Andreisová, University of Economics in Prague, CzechMarica Ion Dumitrasco, Academy of Sciences of Moldova, MoldovaMichael Okoche, University of South Africa, UgandaMike Rayner, University of Portsmouth, UKMr. Abdul-Kahar Adam, University of Education, Winneba, GhanaMythili Kolluru, College of Banking and Financial Studies, OmanNalina Ganapathi, International Labour Office, SwitzerlandOksana Seroka-Stolka, Technical University of Czestochowa, PolandRaimundo Lima Filho, University of State of Bahia, BrazilRashedul Hasan, International Islamic University Malaysia, MalaysiaRocsana Tonis, Spiru Haret University, RomaniaSammy Kimunguyi, Office of The Auditor-General, KenyaSandeep Kumar , Tecnia Institute of Advanced Studies, Affiliated to GGSIP University Delgi, IndiaZeki Atıl Bulut, Dokuz Eylul University, TurkeyZoran Mastilo, University of East Sarajevo, Bosnia and Herzegovina Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue. Reviewers for Volume 2, Number 2 Abbas Khandan Arash Riasi Florin Peci İzlem Gözükara Jayalakshmy Ramachandran Laleh Sheikhi Moghaddam Mythili Kolluru Serge Svizzero Yao Liu Ellery Willianms Editorial Assistant On behalf of, The Editorial Board of Business and Management Studies Redfame Publishing 9450 SW Gemini Dr. #99416 Beaverton, OR 97008, USA URL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 4, Number 4 Andrzej Niemiec, Poznań University of Economics and Business, PolandAshford Chea, Benedict College, USAFábio Albergaria de Queiroz, Catholic University of Brasília, BrazilFlorin Peci, University of Peja, KosovoHung-Che Wu, Nanfang College of Sun Yat-sen University, ChinaIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaJason Caudill, King University, USAJulia Stefanova, Bulgarian Academy of Sciences, BulgariaLucie Andreisová, University of Economics in Prague, CzechMichael Okoche, University of South Africa, UgandaMike Rayner, University of Portsmouth, UKOzgur Demirtas, Inonu University, TurkeyRocsana Tonis, Spiru Haret University, RomaniaZeki Atıl Bulut, Dokuz Eylul University, TurkeyZoran Mastilo, University of East Sarajevo, Bosnia and Herzegovina Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue. Reviewers for Volume 2, Number 1 Abdul-Kahar Adam Arash Riasi Athina Qendro Christer Thörnqvist Florin Peci Gabriela Antošová Hung-Che Wu Kenichi Shimizu Mohammad Soliman Mythili Kolluru Oleksandr Mosin Olha Komelina Olumide Olasimbo Jaiyeoba Ombretta Caldarice Rashedul Hasan Seyed Mehrdad Miraftab Zadeh Sourabh Sharma Tetiana Paientko Yu-Shou Su Zoran Mastilo Ellery Willianms Editorial Assistant On behalf of, The Editorial Board of Business and Management Studies Redfame Publishing 9450 SW Gemini Dr. #99416 Beaverton, OR 97008, USA URL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to thank the following reviewers for reviewing manuscripts from October 21, 2014, to February 28, 2015. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Redfame Publishing appreciates the following reviewers’ rigorous and conscientious efforts for this journal. Each of the reviewers listed below returned at least one review during this period.
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 6, Number 3Andrzej Niemiec, Poznań University of Economics and Business, PolandAnnu Tomar, Indian Institute of Management, IndiaAshford Chea, Benedict College, USADalia Susniene, Kaunas University of Technology, LithuaniaDereje Teklemariam Gebremeskel, Ethiopian Civil Service University, EthiopiaFuLi Zhou, Zhengzhou University of Light Industry, ChinaIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaJason Caudill, King University, USAJayalakshmy Ramachandran, Multimedia University, MalaysiaJulia Stefanova, Bulgarian Academy of Sciences, BulgariaLucie Andreisová, University of Economics in Prague, CzechM Fernando, European Campus of Graduate and Professional , Sri LankaMarica Ion Dumitrasco, Academy of Sciences of Moldova, MoldovaMichael Okoche, University of South Africa, UgandaMike Rayner, University of Portsmouth, UKMythili Kolluru, College of Banking and Financial Studies, OmanRashedul Hasan, International Islamic University Malaysia, MalaysiaSandeep Kumar, Tecnia Institute of Advanced Studies, Affiliated to GGSIP University Delgi, IndiaTetiana Paientko, Kyiv National Economic Univercity, UkraineYang Zhao, Sanofi Genzyme, USAZeki Atıl Bulut, Dokuz Eylul University, TurkeyZoran Mastilo, University of East Sarajevo, Bosnia and Herzegovina Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 3, Number 3 Andrzej Niemiec, Poznań University of Economics and Business, PolandAsad Ghalib, The University of Manchester, UKAshford Chea, Benedict College, USAChrister Thörnqvist, University of Skövde, SwedenIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine ClujNapoca, Romaniaİzlem Gözükara, Istanbul AREL University, TurkeyJulia Stefanova, The Bulgarian Academy of Sciences, BulgariaKherchi Ishak, UHBC University, AlgeriaMarica Ion Dumitrasco, Academy of Sciences of Moldova, MoldovaMartin Sung, Hubei Economic and Finance University, ChinaMike Rayner, University of Portsmouth, UKMohammad Soliman, Fayoum University, EgyptOlha Komelina, Yuri Kondratyuk University, UkraineRashedul Hasan, International Islamic University Malaysia, MalaysiaRegina Lenart-Gansiniec, Jagiellonian University, PolandRocsana Tonis, Spiru Haret University, RomaniaZeki Atıl Bulut, Dokuz Eylul University, Turkey Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 3, Number 1 Andrzej Niemiec, Poznań University of Economics and Business, PolandChrister Thörnqvist, University of Skövde, SwedenGongyan Yang, Liaoning University, ChinaJulia Stefanova, Nagoya Gakuin University, BulgariaMike Rayner, University of Portsmouth, UKMohammad Soliman, Fayoum University, EgyptMythili Kolluru, Ibra College of Technology, OmanOlha Komelina, Yuri Kondratyuk University, UkraineOnur Dogan, Dokuz Eylül University, TurkeyRashedul Hasan, International Islamic University Malaysia, MalaysiaRegina Lenart-Gansiniec, Jagiellonian University, PolandRocsana Tonis, Spiru Haret University, RomaniaRuoniu Wang, University of Florida, USAXhavit Islami, University of Prishtina, KosovoZeki Atıl Bulut, Dokuz Eylul University, Turkey Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 4, Number 3 Abdul-Kahar Adam, University of Education, Winneba, GhanaAthina Qendro, Robert Gordon University, UKChrister Thörnqvist, University of Skövde, SwedenDereje Teklemariam Gebremeskel, Gent University, BelgiumFlorin Peci, University of Peja, KosovoFouad Jawab, Universite Sidi Mohamed Ben, MoroccoFuLi Zhou, Chongqing University, ChinaGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaGongyan Yang, Liaoning University, ChinaHung-Che Wu, Nanfang College of Sun Yat-sen University, ChinaIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaJayalakshmy Ramachandran, Multimedia University, MalaysiaMarica Ion Dumitrasco, Academy of Sciences of Moldova, MoldovaMichael Okoche, University of South Africa, UgandaMike Rayner, University of Portsmouth, UKMohammad Soliman, Fayoum University, EgyptMythili Kolluru, College of Banking and Financial Studies, OmanOksana Seroka, Technical University of Czestochowa, PolandOmbretta Caldarice, Politecnico di Milano, ItalyOzgur Demirtas, Inonu University, TurkeyRegina Lenart, Jagiellonian University, PolandRocsana Tonis, Spiru Haret University, RomaniaXhavit Islami, University of Prishtina, KosovoZeki Atıl Bulut, Dokuz Eylul University, TurkeyZoran Mastilo, University of East Sarajevo, Bosnia and Herzegovina Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue. Reviewers for Volume 2, Number 4 Arash Riasi Asad Ghalib Ashford Chea Athina Qendro Christer Thörnqvist Florin Peci Gabriela Antošová Gongyan Yang İzlem Gözükara Julia Stefanova Julio Cesar Puche Regaliza Kenichi Shimizu Mike Rayner Mythili Kolluru Olha Komelina Rashedul Hasan Regina LenartGansiniec Rocsana Tonis Ruoniu Wang Taro Abe Tetiana Paientko Yao Liu Yun Lin Zeki Atıl Bulut Zoran Mastilo Ellery Willianms Editorial Assistant On behalf of, The Editorial Board of Business and Management Studies Redfame Publishing 9450 SW Gemini Dr. #99416 Beaverton, OR 97008, USA URL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue. Reviewers for Volume 5, Number 4 Dalia Susniene, Kaunas University of Technology, LithuaniaFlorin Peci, University of Peja, KosovoGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaJason Caudill, King University, USAJulia Stefanova, Bulgarian Academy of Sciences, BulgariaLucie Andreisová, University of Economics in Prague, CzechMr. Abdul-Kahar Adam, University of Education, Winneba, GhanaProf. Martin Sung, Hubei Economic and Finance University, ChinaRaimundo Lima Filho, University of State of Bahia, BrazilRocsana Tonis, Spiru Haret University, RomaniaSandeep Kumar, Tecnia Institute of Advanced Studies, Affiliated to GGSIP University Delgi, IndiaTetiana Paientko, Kyiv National Economic Univercity, Ukraine Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 7, Number 2Andrzej Niemiec, Poznań University of Economics and Business, PolandAshford Chea, Benedict College, USAGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaIza Gigauri, St. Andrew the First-Called Georgian University, GeorgiaJason Caudill, King University, USAJennilyn Castillo Mina, Nueva Ecija University of Science and Technology, PhilippinesKherchi Ishak, UHBC University, AlgeriaKonstantinos N. Malagas, University of the Aegean, GreeceMarica Ion Dumitrasco, Academy of Sciences of Moldova, MoldovaMythili Kolluru, College of Banking and Financial Studies, OmanNedra Nouradeen Shili, Jazan University - KSA, TunisiaPaduloh Paduloh, Bhayangkara Jakarta Raya University, IndonesiaSandeep Kumar, Tecnia Institute of Advanced Studies, Affiliated to GGSIP University Delgi, IndiaTetiana Paientko, Kyiv National Economic Univercity, UkraineZoran Mastilo, University of East Sarajevo, Bosnia and HerzegovinaEllery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue. Reviewers for Volume 6, Number 1 Ashford Chea, Benedict College, USABahram Abediniangerabi, University of Texas, USADalia Susniene, Kaunas University of Technology, LithuaniaFlorin Peci, University of Peja, KosovoGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaHung-Che Wu, Nanfang College of Sun Yat-sen University, ChinaJulia Stefanova, Bulgarian Academy of Sciences, BulgariaMichael Okoche, University of South Africa, UgandaMike Rayner, University of Portsmouth, UKSandeep Kumar, Tecnia Institute of Advanced Studies, Affiliated to GGSIP University Delgi, IndiaTetiana Paientko, Kyiv National Economic Univercity, UkraineZoran Mastilo, University of East Sarajevo, Bosnia and Herzegovina Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue. Reviewers for Volume 2, Number 3 Arash Riasi Ashford Chea Christer Thörnqvist Florin Peci Fouad Jawab Gabriela Antošová Gordon Terkpeh Sabutey İzlem Gözükara Jayalakshmy Ramachandran Julia Stefanova Julio Cesar Puche Regaliza Kenichi Shimizu Lucie Andreisová Martin Sung Mike Rayner Mohammad Soliman Mythili Kolluru Olha Komelina Raimundo Lima Filho Rashedul Hasan Regina Lenart-Gansiniec Taro Abe Tetiana Paientko Waeibrorheem Waemustafa Xhavit Islami Yang Zhao Zeki Atıl Bulut Ellery Willianms Editorial Assistant On behalf of, The Editorial Board of Business and Management Studies Redfame Publishing 9450 SW Gemini Dr. #99416 Beaverton, OR 97008, USA URL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue. Reviewers for Volume 7, Number 4 Abdul-Kahar Adam, University of Education, Winneba, GhanaDalia Susniene, Kaunas University of Technology, LithuaniaIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaIza Gigauri, St. Andrew the First-Called Georgian University, GeorgiaJayalakshmy Ramachandran, Multimedia University, Malaysia
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue. Reviewers for Volume 7, Number 3 Abdul-Kahar Adam, University of Education, Winneba, GhanaAndrzej Niemiec, Poznań University of Economics and Business, PolandAshford Chea, Benedict College, USAIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaIza Gigauri, St. Andrew the First-Called Georgian University, GeorgiaJason Caudill, King University, USAJulia Stefanova, Bulgarian Academy of Sciences, BulgariaKonstantinos N. Malagas, University of the Aegean, GreeceLucie Andreisová, University of Economics in Prague, CzechMarica Ion Dumitrasco, Academy of Sciences of Moldova, MoldovaPaduloh Paduloh, Bhayangkara Jakarta Raya University, IndonesiaSandeep Kumar, Tecnia Institute of Advanced Studies, Affiliated to GGSIP University Delgi, IndiaZeki Atıl Bulut, Dokuz Eylul University, Turkey
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 3, Number 4 Abdul-Kahar Adam, University of Education,Winneba, GhanaAndrzej Niemiec, Poznań University of Economics and Business, PolandAshford Chea, Benedict College, USAChrister Thörnqvist, University of Skövde, SwedenDaiane Miranda Freitas, FACISA/Univicosa, BrazilDalia Susniene, Kaunas University of Technology, LithuaniaFlorin Peci, University of Peja, KosovoGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaKenichi Shimizu, Technical University of Braunschweig, GermanyLucie Andreisová, University of Economics in Prague, CzechMarica Ion Dumitrasco, Academy of Sciences of Moldova, MoldovaMike Rayner, University of Portsmouth, UKMythili Kolluru, College of Banking and Financial Studies, OmanRashedul Hasan, International Islamic University Malaysia, MalaysiaRegina Lenart-Gansiniec, Jagiellonian University, PolandRocsana Tonis, Spiru Haret University, RomaniaSammy Kimunguyi , Office of The Auditor-General, KenyaTetiana Paientko, Kyiv National Economic Univercity, UkraineYanzhe Zhang, University of Canberra, AustraliaZeki Atıl Bulut, Dokuz Eylul University, TurkeyZoran Mastilo, University of East Sarajevo, Bosnia and Herzegovina Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue. Reviewers for Volume 6, Number 2 Bahram Abediniangerabi, University of Texas, USAComite Ubaldo, University of Calabria, ItalyFábio Albergaria de Queiroz, Catholic University of Brasília, BrazilFuLi Zhou, Zhengzhou University of Light Industry, ChinaGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaKherchi Ishak, UHBC University, AlgeriaKonstantinos N. Malagas, University of the Aegean, GreeceLucie Andreisová, University of Economics in Prague, CzechMarica Ion Dumitrasco, Academy of Sciences of Moldova, MoldovaMike Rayner, University of Portsmouth, UKMr. Abdul-Kahar Adam, University of Education, Winneba, GhanaMythili Kolluru, College of Banking and Financial Studies, OmanRashedul Hasan, International Islamic University Malaysia, MalaysiaRocsana Tonis, Spiru Haret University, RomaniaSandeep Kumar, Tecnia Institute of Advanced Studies, Affiliated to GGSIP University Delgi, IndiaTetiana Paientko, Kyiv National Economic Univercity, UkraineZeki Atıl Bulut, Dokuz Eylul University, Turkey Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 4, Number 1 Abdul-Kahar Adam, University of Education, Winneba, GhanaAndrzej Niemiec, Poznań University of Economics and Business, PolandAsad Ghalib, The University of Manchester, UKAshford Chea, Benedict College, USAComite Ubaldo, University of Calabria, ItalyDaiane Miranda Freitas, FACISA/Univicosa, BrazilDalia Susniene, Kaunas University of Technology, LithuaniaFlorin Peci, University of Peja, KosovoGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaJulia Stefanova, Bulgarian Academy of Sciences, BulgariaKonstantinos N. Malagas, University of the Aegean, GreeceLucie Andreisová, University of Economics in Prague, CzechMike Rayner, University of Portsmouth, UKMythili Kolluru, College of Banking and Financial Studies, OmanOleksandr Mosin, National Mining University, UkraineOlha Komelina, Yuri Kondratyuk University, UkraineRashedul Hasan, International Islamic University Malaysia, MalaysiaRegina Lenart-Gansiniec, Jagiellonian University, PolandRocsana Tonis, Spiru Haret University, RomaniaSammy Kimunguyi, Office of The Auditor-General, KenyaTetiana Paientko, Kyiv National Economic Univercity, UkraineUmair Akram, Beijing Univ Posts & Telecommun, PAKISTANWaeibrorheem Waemustafa, Universiti Utara Malaysia, MalaysiaYanzhe Zhang, University of Canberra, AustraliaZeki Atıl Bulut, Dokuz Eylul University, Turkey Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue. Reviewers for Volume 5, Number 3 Abdul-Kahar Adam, University of Education, Winneba, GhanaAndrzej Niemiec, Poznań University of Economics and Business, PolandAthina Qendro, Robert Gordon University, UKFlorin Peci, University of Peja, KosovoGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaJason Caudill, King University, USAJulia Stefanova, Bulgarian Academy of Sciences, BulgariaKherchi Ishak, UHBC University, AlgeriaMarica Ion Dumitrasco, Academy of Sciences of Moldova, MoldovaMike Rayner, University of Portsmouth, UKMohammad Soliman, Fayoum University, EgyptMythili Kolluru, College of Banking and Financial Studies, OmanSandeep Kumar, Tecnia Institute of Advanced Studies, Affiliated to GGSIP University Delgi, IndiaZeki Atıl Bulut, Dokuz Eylul University, Turkey Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 3, Number 2 Andrzej Niemiec, Poznań University of Economics and Business, PolandArash Riasi, University of Delaware, USAAshford Chea, Benedict College, USABashar Y. Almansour, Taibah University, JordanFlorin Peci, University of Peja, KosovoFouad Jawab, Universite Sidi Mohamed Ben, MoroccoGongyan Yang, Liaoning University, ChinaJayalakshmy Ramachandran, Multimedia University, MalaysiaKenichi Shimizu, Technical University of Braunschweig, GermanyKherchi Ishak, UHBC University, AlgeriaMarica Ion Dumitrasco, Academy of Sciences of Moldova, MoldovaMartin Sung, Hubei Economic and Finance University, ChinaMike Rayner, University of Portsmouth, UKMohammad Sadeghi, Universitat Politècnica de Catalunya, IranMohammad Soliman, Fayoum University, EgyptMythili Kolluru, Ibra College of Technology, OmanOmbretta Caldarice, Politecnico di Milano, ItalyOnur Dogan, Dokuz Eylül University, TurkeyRashedul Hasan, International Islamic University Malaysia, MalaysiaRegina Lenart-Gansiniec, Jagiellonian University, PolandRocsana Tonis, Spiru Haret University, RomaniaRuoniu Wang, University of Florida, USATaro Abe, Nagoya Gakuin University, JapanTetiana Paientko, National University of Tax Service of Ukraine, UkraineXhavit Islami, University of Prishtina, KosovoYang Zhao, Sanofi Genzyme, USAYanzhe Zhang, University of Canberra, AustraliaYao Liu, University Malaysia Pahang, MalaysiaZeki Atıl Bulut, Dokuz Eylul University, TurkeyZoran Mastilo, University of East Sarajevo, Bosnia and Herzegovina Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to thank the following reviewers for reviewing manuscripts from March 1, 2015, to August 31, 2015. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Redfame Publishing appreciates the following reviewers’ rigorous and conscientious efforts for this journal. Each of the reviewers listed below returned at least one review during this period.
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 6, Number 4Abdul-Kahar Adam, University of Education, Winneba, GhanaAndrzej Niemiec, Poznań University of Economics and Business, PolandAnnu Tomar, Indian Institute of Management, IndiaAsad Ghalib, The University of Manchester, UKAshford Chea, Benedict College, USAFábio Albergaria de Queiroz, Catholic University of Brasília, BrazilGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaIuliana Petronela GÂRDAN, Spiru Haret University, RomaniaJason Caudill, King University, USAKenichi Shimizu, Technical University of Braunschweig, GermanyKonstantinos N. Malagas, University of the Aegean, GreeceMarica Ion Dumitrasco, Academy of Sciences of Moldova, MoldovaMichael Okoche, University of South Africa, UgandaMythili Kolluru, College of Banking and Financial Studies, OmanOnur Dogan, Dokuz Eylül University, TurkeySandeep Kumar, Tecnia Institute of Advanced Studies, Affiliated to GGSIP University Delgi, IndiaZoran Mastilo, University of East Sarajevo, Bosnia and Herzegovina Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Reviewer AcknowledgementsBusiness and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 5, Number 1 Andrzej Niemiec, Poznań University of Economics and Business, PolandAshford Chea, Benedict College, USAAthina Qendro, Robert Gordon University, UKBahram Abediniangerabi, University of Texas, USAFábio Albergaria de Queiroz, Catholic University of Brasília, BrazilFlorin Peci, University of Peja, KosovoFouad Jawab, Universite Sidi Mohamed Ben, MoroccoFuLi Zhou, Zhengzhou University of Light Industry, ChinaGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaHung-Che Wu, Nanfang College of Sun Yat-sen University, ChinaIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaJason Caudill, King University, USAJulia Stefanova, Bulgarian Academy of Sciences, BulgariaKonstantinos N. Malagas, University of the Aegean, GreeceLucie Andreisová, University of Economics in Prague, CzechMarica Ion Dumitrasco, Academy of Sciences of Moldova, MoldovaMichael Okoche, University of South Africa, UgandaMr. Abdul-Kahar Adam, University of Education, Winneba, GhanaMythili Kolluru, College of Banking and Financial Studies, OmanOksana Seroka-Stolka, Technical University of Czestochowa, PolandOzgur Demirtas, Inonu University, TurkeyRaimundo Lima Filho, University of State of Bahia, BrazilRashedul Hasan, International Islamic University Malaysia, MalaysiaRegina Lenart-Gansiniec, Jagiellonian University, PolandRocsana Tonis, Spiru Haret University, RomaniaSammy Kimunguyi, Office of The Auditor-General, KenyaXhavit Islami, University of Prishtina, KosovoYang Zhao, Sanofi Genzyme, USAZeki Atıl Bulut, Dokuz Eylul University, TurkeyZoran Mastilo, University of East Sarajevo, Bosnia and Herzegovina Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 4, Number 2 Abdul-Kahar Adam, University of Education, Winneba, GhanaAndrzej Niemiec, Poznań University of Economics and Business, PolandAshford Chea, Benedict College, USAAthina Qendro, Robert Gordon University, UKChrister Thörnqvist, University of Skövde, SwedenComite Ubaldo, University of Calabria, ItalyFábio Albergaria de Queiroz, Catholic University of Brasília, BrazilFlorin Peci, University of Peja, KosovoGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaHung-Che Wu, Nanfang College of Sun Yat-sen University, ChinaIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaJason Caudill, King University, USAJayalakshmy Ramachandran, Multimedia University, MalaysiaLucie Andreisová, University of Economics in Prague, CzechMichael Okoche, University of South Africa, UgandaMike Rayner, University of Portsmouth, UKMohammad Soliman, Fayoum University, EgyptOksana Seroka-Stolka, Technical University of Czestochowa, PolandOnur Dogan, Dokuz Eylül University, TurkeyOzgur Demirtas, Inonu University, TurkeyRegina Lenart-Gansiniec, Jagiellonian University, PolandRocsana Tonis, Spiru Haret University, RomaniaYanzhe Zhang, University of Canberra, AustraliaZeki Atıl Bulut, Dokuz Eylul University, Turkey Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 7, Number 1Andrzej Niemiec, Poznań University of Economics and Business, PolandFábio Albergaria de Queiroz, Catholic University of Brasília, BrazilJennilyn Castillo Mina, Nueva Ecija University of Science and Technology, PhilippinesMajdi Khaleeli, Khawarizmi International College, UAEMythili Kolluru, College of Banking and Financial Studies, OmanNEBA Cletus YAH, University of Douala, CameroonNedra Nouradeen Shili, Jazan University - KSA, TunisiaSandeep Kumar, Tecnia Institute of Advanced Studies, Affiliated to GGSIP University Delgi, IndiaTetiana Paientko, Kyiv National Economic Univercity, UkraineZoran Mastilo, University of East Sarajevo, Bosnia and Herzegovina Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
 
There are both macro- and micro-level studies concerning enterprise mergers and acquisitions (M&A). Past studies have focused on M&A valuation, utility of the M&A motives and the strategic behavior during of the M&A process. Few game theory methods in the application of M&A stay mostly in the analysis of Nash equilibrium under the complete information static game. This paper thus aims to analyze the M&A behavior of enterprises within the framework of incomplete information dynamic game, combined with sub-game perfect Nash equilibrium of complete information dynamic game and Bayesian Nash equilibrium of incomplete information.
 
Value Added Tax (VAT) has become an integral part of domestic tax reforms in many developing countries. Taking the case of Nepal, VAT associates a number of refunds to different private sector activities for promoting investment in higher growth and export potential sectors. Total refund, more specifically, export refund has a significant positive impact on the level of GDP. Furthermore, non-agricultural GDP has strong positive influence to VAT C-efficiency ratio. Likewise, higher the VAT gap, lower is the C-efficiency ratio. If C-efficiency is improved coupled with higher compliance, the capability of the government is strengthened in domestic revenue generation.
 
Climate change is an unavoidable threat with potentially irreversible effects. In the current economic context, globalization significantly increases the unbalanced use of finite, non-renewable sources of energy. This study aims to describe the main characteristics of sustainable companies, based on ideals and values that are committed to the development of the planet, consuming fewer resources than those that they create. Sustainable companies are based on fundamental principles such as the environment (renewable energy resources, sustainable development, preservation of the environment, responsible energy use, minimization of emissions, eco-efficiency, and the circular economy) and mobility (collective public transport, electric vehicles, clean non-motorized mobility systems). In light of this situation, a number of improvement actions have been proposed aimed at sustainable business development (smart environmental sensor networks, energy efficiency, integrated water cycle management, efficient lighting, smart metering, smart irrigation, environmental protection, smart waste management, smart public transport, monitoring of tolls and access to restricted areas, traffic management, fleet management, smart parking, and electric vehicles). Following a theoretical review of the main related studies, it is concluded that there are gaps in information and research related to climate change. At the same time, a further conclusion is that the instruments currently used to mitigate its effects are insufficient and inadequate. Greater indexes of governance and transnational strategy are urgently needed. Finally, there is also a need for sustainable companies that combine business development with the environment and the protection of the planet.
 
The failure of many organisations over the years has led to a greater need for transparency and accountability. The Corporate Governance Framework, as developed by the King report, is the overarching framework that ensures that the board of directors are responsible for the governance of an organisation. The King III report implies that the board should also be responsible for IT governance because IT is a crucial and costly component that enables the achievement of organisational objectives. From several IT Governance frameworks that exist, the Bank of Namibia, through its integration initiative with the SADC Central Banks, has adopted COBIT 4.1 as an IT governance framework. COBIT 4.1 has several processes that directly aid the alignment of IT to business. A study of the implementation approach of the framework at the Bank and its effectiveness in ensuring the alignment of IT to the business functions was conducted. This study used a quantitative research methodological approach. A questionnaire was developed and was completed using a stratified sample of 35 individuals chosen from a target population comprised of the IT department, executive management and IT compliance champions in the Bank. The findings from the study revealed that a good understanding of what corporate and IT governance entails was evident in the Bank. Ninety-seven percent of the respondents indicated that IT is a key strategic tool that can be leveraged to achieve business goals. In the age of changing technology, the study revealed that the IT department is innovative and stays abreast with new technologies and trends. User awareness was not adequate and the study further revealed that only 49% of the respondents were involved in the IT governance project. The study revealed that top management supported the project. The study also reflected the positive role of IT auditing in the project. It was also noted that IT service delivery has improved and that benchmarking initiatives, as a result of the project, can lead to significant improvements in IT operations. The study revealed that the IT department understands business needs through a process facilitated by their annual departmental visits. The results from the departmental visits are well prioritised projects and IT projects that are tailored to support business goals. An IT steering committee, which was formulated, ensures that executive management is involved in key IT decisions and the reports on IT governance to the board and ensures that awareness is raised on that platform. It is recommended that an IT user awareness programme be established and an investment framework should also be established. It is recommended that the Bank adopts the COBIT 5 framework, which is a more holistic approach that focuses on governance as well as allowing for greater alignment between IT and business functions.
 
Precision Agriculture Technologies (PATs) are advocated as inevitable agricultural practices to achieve the highest economic value and mitigate the environmental impact of the agriculture.Water scarcity and rapid population growth in Egypt endanger the economic nourishment. Since agriculture consume more than 80% of total water consumption in Egypt; it is important to adopt efficient practices without sacrificing high productivity and minimize environmental degradation. This thesis studies the factors influencing PATs adoption in Egypt. Based on the literature review; there are 5 constructs with 15 independent variables are tested in this study. The constructs are as follows; (1) Socio Demographic Factors; studying effect of farmer age, level of education, years of experience. (2) Agro Ecological Factors; including farm size, land tenure, farm crops. (3) Financial Factors; encompasses farm income, investment cost, perceived economic benefits and perceived environmental benefits. (4) Technological Factors; testing impact computer and smart phone usage, PATs and PI Usage and perceived ease of use. (5) Institutional Factors: investigating effect of farm region and development pressure. Non-probability sampling was used in this study with convenience and snowball techniques to collect data. The data was collected from 32 farms distributed in Lower and Upper Egypt via an online survey published through Social Media Channels. Respondents were the farm owners and farm operators as each one represents one farm only. The analysis was performed using SPSS to discover factors impacting PATs adoption. Results show that perceived environmental benefits and development pressure are statistically significant factors affecting PATs adoption in Egypt.To conclude, this study provides insightful results regarding what influences the Egyptian farmers in PATs adoption and this may provide better understanding for policy makers to better formulate incentive programs and regulation to motivate farmers to adopt more PATs. Moreover, these results can be used by service providers to enhance marketing.
 
The introduction of the Internet has led to the development of new technologies and applications that have been adopted by organisations and their users to enable them to survive in this age of technology. Online technologies have penetrated Zimbabwe, particularly in the retail industry, however, little research has been done to link the research results to theory particularly the technology adoption theories. Therefore the objective of this study was to explore the current extent of adoption of online transaction platforms in the retail industry in Zimbabwe. Furthermore, this paper purposed to determine the extent of this adoption on the Technology Adoption Curve. The online transaction platforms studied were Internet banking, Automated Teller Machines, Mobile banking, Point of Sale and Mobile money. The study took a mixed method approach where both qualitative and quantitative strategies were used. A three-sample dataset comprising of 268 bank and supermarket customers, 56 bank managers and 31 supermarket managers was used. The resultant adoption rates were plotted on Moore’s Technology Adoption Curve. The results indicated that although the retail industry had made great strides to adopt online technology platforms, but the adoption by customers was relatively low at a market penetration of 14.5%. The study thus concluded that Zimbabwe’s online technologies were in their infancy stage on the maturity model adoption curve and were inside Moore’s chasm on the technology adoption curve. The study recommended to customers to use the adopted online technologies in order to keep abreast with the digital era. On the other hand, banks and supermarkets were urged to devise marketing strategies in an effort to cross the chasm in the Technology Adoption Curve.
 
Top-cited authors
Hanan Alhaddi
  • Wayne State University
Ashraf Elsafty
  • Eslsca University Egypt/Paris
Dalia Abadir
  • Maastricht School of Management
Ashraf Shaarawy
  • Sega Group
Abdelaziz Tahon