Реферат: The analysis reported here continues a progression of exploratory studies involving various aspects of business ethics in the Central Asian Republic of Kazakhstan. Each of these studies contributes to the development of an ongoing, evolving project. The reason for taking such an approach is that the relatively early stage of development of the field of international business ethics requires an exploratory approach.
Реферат: Рассматриваются различные подходы к дефиниции налога в разных юрисдикциях. В законодательстве большинства стран ЕС нет определения налога. Более того, толкование дефиниции налога модифицируется при создании различных сообществ: СНГ, ЕС, ОЭСР, ВТО.
Реферат: Farsighted political players can commit to form parties and to vote on policies according to the party position which is determined by intra-party majority rule. Parties may form governments and block proposals by a randomly selected member of the government. If the government recognition rule allows for the formation of multiparty governments, the median parliamentarian either realizes her ideal point or a policy lottery which she strictly prefers to the status quo.
Auditor Liability to External Users for Misleading Financial Statements of Publicly Listed Companies: Two Normative Propositions
Реферат: Financial statements of publicly listed firms are designed to \"assist investors and creditors in deciding where to place their scarce investment resources\". These statements impact the price of securities, since price is a function of a complex composite of data about publicly listed firms. External users, such as creditors and investors, rely upon financial statements to extend credit and to make investments decisions. Defective financial statements have the potential to cause cataclysmic damage to a foreseeable, though non-specific class of persons, as does the introduction of defective tangible products into the stream of commerce. Reliable financial statements are critical to an efficient allocation of capital and to efficient and stable markets in financial instruments. It naturally begs the question why auditors of financial statements for publicly listed companies should not be held to account for error stemming from negligence, recklessness, or fraud to the class of people to whom their legal and ethical obligations run.
Culture and behavioral intent to adopt mobile commerce among the Y Generation: comparative analyses between Kazakhstan, Morocco and Singapore
Автор(ы): Ким Чой Чунг*David Holdsworth*
Объем документа: С. 224-241
МРНТИ: 06.73.21
Ключевые слова: теория инноваций*мобильная коммерция*риск инноваций*влияние культуры*
Реферат: This study aims to investigate perceived risk and trustworthiness in relationship to the diffusion of innovation theory to understand the determinants of behavioural intent to adopt mobile commerce among the Y Generation. It also seeks to investigate the impact of culture on mobile commerce adoption. Perceived risk, trustworthiness and Rogers\' five perceived characteristics of innovation (namely, observability, trialability, compatibility, complexity, relative advantage) determined behavioural intent to adopt mobile commerce among the Y Generation. Culture had a moderating effect on these determinants in Kazakhstan and Morocco. This study integrates trustworthiness and perceived risk with Rogers\' DOI innovation characteristics, resulting in greater understanding of the behavioral intent to adopt mobile commerce among the Y Generation. Further, few studies delved into the comparative impact of culture on the behaviour intent to adopt mobile commerce among the Y Generation in Asian and African countries.
Antecedents of brand trust in online tertiary education: a tri-nation study
Автор(ы): Ким Чой Чунг*
Объем документа: С. 24-44
МРНТИ: 14.01.85
Ключевые слова: онлайн образование*
Реферат: Online education, which is centered on the use of the Internet and the World Wide Web, presents a new generation of educational tools. Its \'anywhere, any time\' concept frees the student from the constraints of time and place. Because there are no barriers to information flow over the Internet, it holds promise for a \'curriculum without walls\' where intellectual richness is available to all. To take advantage of the huge number of potential students worldwide, many universities and commercial education providers have moved rapidly to introduce online tertiary programs to get a share of this market. Online programs are now commonplace in many learning institutions. However, Internet-based education has not attracted as many students as had been expected.
Choice of business degree - a cultural perspective
Автор(ы): Ким Чой Чунг*
Объем документа:
МРНТИ: 14.01.29
Ключевые слова: влияние культурных ценностей*выбор специализации учебы*
Реферат: This study addresses the scarcity of discussion on the impact of cultural values on students\' choice of business degree. Survey from Asian international students in New Zealand revealed that cultural value had an impact on their business degree destination and their preferred sources of information for university enrolment. Primarily they selected New Zealand for its appeal as an honest, fair, harmonious and highly educated society, consistent with the core teaching of the Asian philosophy of Confucianism. Asian students also preferred education fairs, university open days and representative agents as sources of information for university enrolment, consistent with the \"high context\" nature of Asian society.
Critical thinking as culture: Teaching post-Soviet teachers in Kazakhstan
Реферат: This paper explores the question of whether critical thinking can eventually become part of the cultural fabric in Kazakhstan, a country whose Soviet educational system not only trained teachers to memorise, lecture and intimidate students but also created a culture in educational institutions fraught with many fear-based behaviours engendering competitiveness, intolerance and other hostile behaviours antithetical to critical thinking and an open, democratic society. While educational reform can have profound effects on a nation, education is but one system in a complex network of governmental and cultural systems, and change must be borne by many. This paper reviews literature and presents qualitative data gathered through interviews with Soviet-trained teachers. The authors recommend that teachers should embrace student-centred techniques and critical thinking methodologies, as well as shift from a fear-based, authoritarian, top-down system of relating to students and colleagues to one of cooperation, openness and fairness. Such a reform will take repetitive, intensive and experiential training as well as regular assessments of progress.
Environmental disclosures on the internet: an exploratory study
Автор(ы): Мадан Лал Бхасин*
Объем документа: С. 176-197
МРНТИ: 87.01.29
Ключевые слова: экологическое раскрытие*методология контент-анализа*улучшение окружающей среды*финансовое раскрытие корпораций*
Реферат: Environmental disclosure (ED) is now considered to be a \'key\' medium through which to communicate a corporations \'environmental\' performance to its stakeholders. In this study, we explore the status of ED made by 39 corporations during the year 2005-06, by using \"content\" analysis methodology. In order to examine the quality of ED by these corporations on their Websites, we followed Technology Adoption Model. The empirical data used in this study is based on the online Annual Reports, and disclosure made on their Websites. A careful analysis of the information collected indicates that corporations provide more ED on their Websites, in sharp contrast, to reporting made within their Annual Reports. Fortunately, most of the corporations making ED on their Websites consider \'environmental\' information to be \'very\' significant to the \'visitors\' of their Websites. However, ED in Annual Report is general, broad and narrative in nature, without specifically discussing the \"environment management policy\" followed by the corporation and/or \"statement of assurance\" from the corporate management regarding compliance with the external standards, if any.