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Volume 5 Number 2

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Ethics in Publication: to be Practiced or Not to Be (Mohammad Safa, Page 77-84)

Ethics in publication has been an significant part of processing academic information. The three main actors - authors, editors and reviewers - of an academic publication need to be guided by an ethical standard.  In each stage or aspect of publication there  are issues like authorship, plagiarism, interaction of actors where ethical issues must be maintained for the better and sustainable processing of knowledge.

Ensuring Sustainability: A Preliminary Study of Environmental Management Accounting in Malaysia (Maliah Sulaiman Norsyahida Mokhtar, Page 85-102)

Our study on environmental management accounting focused on three pertinent issues: the extent companies in Malaysia implement EMA, the association between environmental management accounting (EMA) and environmental reporting (ER) and the perceptions of management towards the development of EMA. Data was gathered through a postal questionnaire survey of 154 companies listed on the Main Board of Bursa Malaysia. Of the 19 companies that responded, only 8 reported that they have proper accounting systems to handle environmental issues.  Respondents who said they have EMA, tended to disclose environmental information in their annual reports. On respondents’ perception regarding the importance of EMA, the results indicate that most respondents agreed that EMA assists companies in generating environmental information. Despite the advantage of EMA in assisting companies to generate environmental information, the respondents felt that EMA development should not be compulsory for all industries. More importantly, they believed that only industries whose activities impact on the environment should implement EMA. 

Young Consumer's Perception on Foreign Made Fast Moving Consumer Goods:  The Role of Religiosity, Spirituality and Animosity (Muhammad Sabbir Rahman, Page 103-118)

The purpose of this paper is to investigate the influence of religiosity, spirituality, animosity and country of origin on Bangladeshi young consumer’s perception on the selection of foreign made Fast Moving Consumer Goods. The data were collected through questionnaire distributed to 600 consumers across six significant shopping places in Dhaka the capital of Bangladesh with three main religious groups namely Muslims; Hindus and Christians. The results indicate that a strong significant relationship exists between animosities and young consumers purchase intention of foreign made fast moving consumer’s goods. This research identifies several notable differences and relationships which can assist the global marketers for sustaining strategy with development and aligning future growth with young consumer’s desires.

Store Choice and Store Loyalty: An Investigation on Shopper’s  Behaviour  towards Organized versus Unorganized Retail Stores (Pankaj Madan, Deependra Sharma Page 119-135)

Retailing in India is still at a nascent stage but the large and untapped middle class base indicate about the potential of this industry. This research aims to find out if the store patronage helps in determining the selection of store as well as the purchasing outcome. It also intends to find out if concept of loyalty exists in today’s scenario. Primary data has been collected with the help of questionnaire using Mall intercept method by selecting respondents through systematic random sampling. Analysis of the data shows that average shopper of Uttarakhand is neither loyal to a particular store format nor does patronize a single store. Customers sought functional and emotional benefits. Further, respondents visiting to old format are more patronizing in nature compared to shopper visiting new format. These findings are of great relevance for the organized as well as unorganized retailers in understanding the behaviour of shopper.

Vietnamese Firms’ Possibility of Obtaining Credit and Capital Structure( Phuong Nu Minh Le, Xiaoqin Wang Page 137-158)  

Employing World Bank Enterprise Survey in 2005, the multinomial logit and OLS model are implied to understand the possibility of four loan statuses and similarities and differences capital structure of firms without bank loan and firms with bank loan.  Testing Pecking Order Theory also gives different conclusion for each type of firms. Firms without bank loans have too high ratio of debt to total capital, therefore they mobilize capital by means of issuing equity. Investigation of the non-debt tax shield indicates that Vietnamese tax system is in favour of firms with bank loans than firms without bank loans and issuing equity. Northern Central is considered a better region for credit supply. From the findings, our study suggests that more research be focused on this area in order to have deeper understanding of the factors that facilitate bank loans which can be applied for businesses in other areas.