Journal of Contemporary Issues in Business and Government

The study investigates empirically the perceptions of users of financial statements (especially
university students) on the various aspects of Internet Financial Reporting (IFR). Further, this
study examines the factors that influence companies in Sri Lanka to engage in IFR. The
advantages and disadvantages of using this new technology for financial reporting were also
discussed. Users’ perceptions on financial statements were sought using a survey mailed
questionnaire. The findings of this study suggested six main factors that companies to engage
in IFR: Enhancingthe corporate image, companies in line with the development of
technology, competition in the industry, stabilizing and enhancing share prices, receiving
government support, and societal responsibility.The findings also revealed three factors that
inhibit firms from engaging in IFR: required expertise from the company, need to keep the
information updated to be of use, and concern over information security. Another significant
result revealed increased information and analysis, navigational ease, global reach, and mass
communication as the three most important advantages of financial reporting on the
internet.Moreover, security problems are the disadvantages of placing financial information
on the internet. The evidence on Sri Lanka is relevant to other emerging capital markets.
Finally, This study provides the knowledge gap in user’s perceptions of IFR and also it is
expected to have significant policy implications.

The study aimed to determine the factors influencing the level of application of
management accounting in feed production firms in Vietnam. Data were collected from the
survey of 228 feed production firms in Vietnam. The study employs the combination of
qualitative and quantitative methods with building multivariate regression models of
determinants affecting the application of management accounting in those firms. The
results contribute to building a multivariate regression model of factors affecting the
application of management accounting in food production firms. Based on the findings,
some recommendations are proposed for improving the effectiveness of applying
management accounting in Vietnamese food production firms.

Price is indeed a crucial element of any market and can even be essential to the sustainability of the organization. If the prices are not fixed within line with the target audience chosen, it will adversely impact the earnings of the commodity and the business. The primary purpose of every profit-seeking industry is to create revenue and, within order to accomplish this objective, all aspects relating to inventory management, prices and setting prices require to be handled appropriately. The primary objective of this analysis is thus to examine the factors regarded among organizations in their growth. The selling price for products can be determined by a variety of factors that can be classified into two major categories, internal factors with external factors, all of that are discussed in more depth in this article. In order to address factors that affect international marketing networks, which have been the channels through which products and services meet their global consumers. This indicates that suppliers and customers would either be based in the supplier or buyer nation or be present from both countries. Finally, the paper would address generic ads and regional advertising throughout the global market.

Cloud solutions are promising directions among modern technologies using in education. Many
companies today are gradually moving their business processes including education business to
the cloud or preparing to move to it. Cloud technology was one of the ideas that first emerged in
the end of 1980s when scientists were talking about the concept of distance education. One of the
main reasons for implementing this concept was the high cost of computers and software in the
case of using systems without using of cloud technologies in distance education. Therefore, the
idea of connecting several employees to a common cloud processor at the same time was
considered. Implementation of cloud computer technologies began in 1990s, and the first
economically successful solution was released around 2000s. In the case of using cloud
computer capabilities customers could purchase the software power needed to perform the
calculations. The second major factor influencing today’s clouds is the ability to connect to a
global network for everyone in everywhere. The basic principle of this technology is that users
can access services from anywhere in the world.

Employability skills are essential for acquiring and pursuing goals of college students for their
employment in the corporate sector. Educational institutions with the help of their teachers make all
out effort to impart knowledge of employability. This study is aimed at factors and strategies which
are vital for students employability in the Indian corporate sector.

The development of new information and communication technologies has led to a fundamental transformation of commercial banks currently and in the future. This article studies the impact of ICT on the performance of commercial banks. By using data from 20 Vietnamese commercial banks in the 2007-2019 period and the ICTIndex set of indicators for commercial banks, we see that readiness for IT development and application has had a significant impact on bank performance, among other factors such as the size of the bank, the ratio of equity to total assets and the ratio of deposits to loans.

The study aimed to know the most critical factors affecting job satisfaction among secondary school teachers in Wad-Madeni Greater Locality, Gezira state, Sudan (2020), and the study mainly depended on primary data from Wad-Madeni greater locality, Gezira state. A structured questionnaire was used for data collection, and statistical packages were used in the processing and analysis of data. In this study, the researchers applied descriptive statistics; likers scale measurement, and factor analysis. The result shows that the average of age, training courses, experience for males respectively 49.54, 3.36 and 24.04 while for the females 43..05, 2.56 and 17.29. There is a significant difference between males and females in (Residence, Marital status), while the (Education Level, Department, Work is Satisfactory) are not significant. According to Likers scale measurement, the researchers found that most of the respondents in section one (To some extent). In section two, most of the respondents (disagree and strongly disagree). In section three (To some extent) is the answer of most of them. Finally, in the last section also most of them (To some extent). Kaiser standard detected nine factors with roots value higher than 1.0. These nine factors explain 66.528%% of the total variation. The first factor contributes to 15.762%. The second factor contributes by 13.035% of the total variance. The third factor contributes by 6.996%. Factor four contributes by 6.990%. Factor five contributes by 5.621%. Factor six contributes by 5.160%. Factor seven contributes by 4.937%. Factor eight contributes by 4.030%, while the last factor contributes by 3.980% of the total variance. The most important recommendations of this paper are, the number of students must be proportional to the capacity of the classes and must be clear policies and guidelines for incentives and promotions.

On the growing preferences of mediation over judicial resolution among parties for matrimonial disputes, various studies have hypothesized on effects and efficiency of mediation in matrimonial disputes and mediators. Though it is well founded that a mediator’s behavior is a subject of change, research has failed to recognize the dynamics in the behavior of mediators and the changes in the behavior of mediators. While a close understanding on the role of mediator and his behavior is attempted, an ambiguity arises with respect to reasons for changes in the mediator’s behavior, role of pre-existing, concurrent and background factors in the behavior of mediators. Therefore this research aims in identifying various factors influencing mediator’s behavior in matrimonial disputes. The study is carried out with the help of a convenient sampling method,  having 419 sample sizes from a sample frame in the mediators office and chambers . The statistical tools used for the purpose of deriving results are complex graphs, independent t test, Pearson correlations, Mann Whitney Utest. Every mediator is likely to get influenced by Place and hygiene factors. The study was able to find out that there is a significant difference between the number of mediators  in influencing the behavior of mediators. Thus the study makes a conclusion that there are various factors that tend to influence a mediator’s behavior in matrimonial dispute settlement processes which include  psychological factors, social factors and environmental factors.

The research aim is to assess the Investigation on Portfolio Decision making of Individual Investors. This study helps the investors to make an investment in various kinds of avenues like Mutual funds, Shares, Gold, Saving account, Real estate, Fixed deposit, etc. The Primary purpose of any investor is to limit hazard and maximize return. A sample of 152 employees from various organizations and students by providing the google forms and collecting the real time data and it is used for this analysis. This study helps us to find out to know about the individual preferences on investment, to maximize return on investment, to know the knowledge of investment and to know about the factors considering investment decisions.

Introduction: Rearing animals and birds at home are in practice in all culturesin the world, many families have a variety of pets. Pets are emotionally connected to family. Many pets have moved from outdoor protectors to indoor family members. When there is a high prevalence of pet keeping, pet allergens are also found relatively in higher concentrations. Humans are exposed to different kinds of allergy at least once in their lifetime. Some studies have shown that the frequency of allergic diseases has increased. Pet keeping was considered to be one of the risk factors for allergy development. Exposure of pet allergens in sensitive people causes diseases.
Materials and method: An online and offline survey was conducted among 53 pet keeping people. The data was collected, analyzed, and results were tabulated.
Results: In this study, the results show 67.9% of the population participating have pets at home. 86.8% of the population have mostly dogs at their home. 52.8% of participant’s pets are staying outdoors.
Conclusion: Animal danders are proved to be allergic to many clinical conditions. The study aims to associate allergy and having pets at home.

Technology plays an important role in helping organisations control quality and costs, and taking advantage of opportunities in a highly competitive and increasingly complex business environment. Cloud computing offers greater access to computing power, storage, software, and remote data centres through the web. This research aims to investigate the factors to be considered for cloud computing adoption by Australian regional councils. The research employed in-depth interviews with IT managers from selected local government councils. The major factors to be considered for the adoption of cloud computing were identified as Internet connectivity, data storage location, cost, integration, data back-up, provider dependability, employees’ knowledge, and transportability. The findings of this research may help managers increase their awareness about factors to be considered when planning to adopt cloud computing