Consumer decision making process in shopping for halal food in Malaysia

This paper reports on the results obtained from quantitative and qualitative data on consumer decision making process in shopping for halal food. A total of 213 questionnaires were returned by respondents, confirming that our respondents who are concerning about the ＂halal＂ logo are also concerning about the ingredients used. The study also confirms that there is a significant relationship between respondents＇religion and their perceptions towards halal logo and ingredients. While the qualitative data from a focus group interview on how Muslim consumers shop for halal food shows that there is a need for assurance that food to be purchased is halal, implying the presence of risk and uncertainty when making purchase considerations. Using the audit risk framework in conventional assurance services, the study finds that assurance is sought in relation to the halalness of business premise, halalness of product, and assurance from environmental elements such as the halal logo displayed.     

Study on HRM innovation based on knowledge management

The literature about the knowledge economy has marginalized its most important dimension-people. The development of human capital and its role in the competition in relation to the changed nature of the employment relationships between workers and their organizations are examined. The paper also holds that the continuum perspective, in which knowledge in a particular context has both tacit and explicit characteristics, is of particular value when considering the knowledge strategy of an organization. Whereas the former perspective presents a well-known dilemma, the continuum perspective permits the specification of a strategy in which the advantages of both tacit and explicit knowledge can be obtained, in principle. The paper puts forward the explicit/tacit dilemma that leads to a possible way forward in resolving the dilemma for organizations through the human resource management.     

The influence of operating cash flow and investment cash flow to the accounting conservatism measurement

This research investigates the influence of cash flow from operating and investing activities to conservative accounting practices. Cash flow from operating activities shows the performance of a firms and its earnings quality. Higher operating cash flow indicates better performance, and it is expected to produce better earnings in the future. Better earnings would be a positive signal for investor as a basic to predict the firm＇s prospect. Investing activities will push or lowering operating assets. For firms that implementing the conservative accounting practices, changes in investment will influence the earnings＇ quality. When the investment goes up, the conservative practices will cause lower reported earnings. The hypothesis for this research is that there is a positive relation between operating and investing cash flow to accounting conservatism practices about whether it uses market value or accrual measurement. The result of the first test using market value accounting conservatism as a proxy has shown a positive relation between operating and investing activities cash flow to accounting conservatism practices, but investing cash flow does not have a significant effect to accounting conservatism practices. The result from the second test, using accrual measurement accounting conservatism has shown a significant positive relation for both operating and investing cash flow to accounting conservatism practices. A positive relation between operating and investing cash flow to accounting conservatism practices indicates that accounting conservatism is one of the tools that can be used to measure firm＇s financial performance and as an investment decision making tool for investor. Nevertheless those effects highly depend on the accounting conservatism proxy measurement used.     

Process-Oriented Management in Public and Private Sector

The aim of the paper is to discuss the differences between the process-oriented management in public sector organizations and private sector organizations. It is also to present the consequences of implementation of this approach and to suggest areas for further research. The process management is based on the assumption that actions should be optimized by taking into account processes, which create the dynamics of an organization. These processes are constituted by sequences of activities, which turn ideas and efforts of members of an organization into an outcome expected by a client. It seems that the implementation of the process-oriented management in organizations of the public administration may facilitate the following current clients needs and identifying new ones, which are due to changes in needs of citizens or legal requirements. The paper gives an account of the process-oriented management approach and consequences of its implementation in public sector organizations. It also discusses the obstacles to the process-oriented management implementation, primarily in the public sector. The paper is theoretical and the presented ideas need further empirical investigation. The findings can be used to enhance process-oriented management systems both in the public and private sector.     

Measuring the Quality of Life in the Workplace （QLW） Through Job Diagnostic Survey （JDS）： Comparative Study on Two Legal Nature Differentiated Organizations

The article presents a theoretical-empirical reflection about concepts, models, and practices of Quality of Life at Work （QLW） in organizations of different legal nature. The initial proposition of the research suggested that private organizations, that are more susceptible to competitive pressures in the market for resources and the uncertainties regarding the employability tend to have worse indicators of QLW than the public organizations that exhibit greater control over their influx of resources and greater stability in jobs that are offered. The literature review included the concepts and models of QLW as well as the characteristics and application methodology of the Job Diagnostic Survey （JDS）, and your score on Task Motivational Potential （TMP）, as instruments of evaluating the dimensional indicators of QLW in organizations. In methodological terms, we proceeded to a multiple case study comparative, supported by the application of the reduced version of JDS, through its questionnaire that has already been validated in previous studies in two organizations, a private foundation supporting university and a public company of electricity supply, both located in the State of Amazonas-Brazil. The research findings using the JDS instrument indicated failed to detect significant differences between the scores of TMP between the two organizations, nor any robust correlation between their respective legal personalities and environments of institutional performance. Nevertheless, the small differences found suggest a framework of indicators of QLW slightly more favorable to the foundation of university support.     

Economic Analysis of Professional Ethic of Accountants

Accountants＇ abiding the code of ethics or not is inevitably affected by many factors, especially by the economic factors. Cost and revenue, the economic externalities and the marginal utility of substance and ethics, all of these economic drivers arising from their behaviors have much effect on the accountants＇ ethic behavior choice. If we want to diminish the breach behaviors, from the economic angle, we should adopt the following measures as a plus to our widely-spreading and in-depth education system for all accountants： to increase the costs arising from the practitioners＇ breach behaviors, to construct the trust system in a relatively fast pace over time in future, to make certain the ownership of the ＂trust goods＂ for respective practitioners to accumulate their costs and revenues, to integrate the accountancy practitioners into the occupation to make them behave as a whole and enhance their substance utilities to a optimal situation.     

Harmonization of Accounting Standards Facing with Global Economy

Over the past two decades, the business environment has become increasingly competitive. Prior to the 1980s, lots of companies faced a protected competitive environment. But during the 1980s, this environment has been changed. Because of globalization, companies began to encounter competition from overseas competitors who could provide high-quality products at low prices. So companies have to compete not only against domestic competitors but also against Other good companies in the world in order to success. Facing with these new economics, we need to harmonize international accounting standards. In this paper, the author focuses on the importance of harmonization and international accounting standards, and points out current debates on international accounting standards. From it we can examine whether we need international accounting standards （IASs） and how to harmonize it.     

The Comprehensive Development of Professional Education under the Guidance of Life-long Education

Life-long Education has become an idea of global influence. Governments all over the world are paying increasing attention to the building of ＂learning organizations＂. The thesis maintains that polytechnics, playing a vital role in the construction of local life-long educational systems, must adopt the innovative educational philosophy and orient themselves towards their target market in order to serve the ever growing and changing demand. By developing individuals＇ life-long employability, vocational colleges are well in the position to serve as the leader of the ＂leaming communities＂ and the source of the infectious passion for leaming （radiating infectious passion for learning）.     

Relationship marketing in health organizations and its effect on customer loyalty

This study was carried out to determine the role of relationship marketing in health organizations with regard to providing customer loyalty and to evaluate the views of patients related to relationship marketing activities. In this study, a questionnaire was applied to 371 patients in Kadlk0y Universal Hospital, which is a private hospital in Istanbul. As a result of the correlation analysis between the satisfaction level from hospital and customer loyalty, it was seen that there is a medium level positive relation between customer satisfaction and customer loyalty. The important implications of this study can be stated as follows： Keeping existing patient is significant as much as gaining new patient, the variables being effective for providing customer loyalty can show difference from one patient to another, the image of health organization is significant for providing customer loyalty, and customer loyalty can be acquired by making continuous communication with patients.     

对盈利质量的需求与中国资本市场的基本面分析

It was reported that Chinese fund managers are patiently planning for the long-term with expectations that China‘s market conditions will improve, recognizing that regulators continue to take steps to improve corporate transparency. This paper discusses the relevance of high quality publicly available earnings information, how accounting standards influence the quality of reported earnings, and how capital market participants act as monitoring forces for earnings quality. Using the U.S. market as a benchmark, this paper considers earnings quality characteristics and monitoring forces in the context of the Chinese market. My overarching premise is that high quality analysis of high quality accounting information is crucial for the efficient flow of resources through a capital market. Thus it is instrumental to the growth of China‘s financial market and its economy. To this end, the paper summarizes potential impediments to high quality earnings and high quality analysis in China.     

The ethical problems between law and power： A conceptual framework of business moral conduct

The concept of business ethics ranges from respect of the obligatory law, to attention to mutually shared ethical rules, to the collective well being, and as far as philanthropy. Due to such a heterogeneity of interpretations, it proves useful to attempt to define the concept of moral problems by establishing their contents and limits. Such a matter proves to be of primary importance： Firstly, to be able to establish which situations have underlying questions of ethical implications; Secondly, to be able to evaluate the moral conduct of the company. The objective of this present work is twofold： （1） Identify the distinctive components of an ethical problem; （2） Prepare a support instrument for management to use in the monitoring process of the ethical dimension of the company.     

The Analysis on the Process of Organization Transformation through Knowledge Convening ＆ Fermenting Model

The complex and flexible environment that organizations tace now is never seen betore, and the ability of radical transforming is becoming absolutely necessary to an organization. The organization transformation process is also anatomized here by means of ＂knowledge convening ＆ fermenting model＂. In the knowledge-based economy times, organization transformation must focus on the knowledge management and the acquirement of the knowledge employees. Through the ＂knowledge convening ＆ fermenting model＂, we put forwards the system thinking way of organization transformation. The key point of organization transformation is reconsidering, and the thinking of the knowledge carriers obtaining is widened by the definition of ＂knowledge matrix＂, so the leader should do well in the reconsidering during the process of the organization transformation, confirming the organization＇s development direction, searching for the knowledge matrix, meanwhile, he also should be good at the creation of the favorable knowledge innovation environment for knowledge employees.     

Becoming a more effective manager： Reality versus hype

In our dynamic global environment, strategic requirements are for more effective managers who understand the realities of achievement through others （Service ＆ Arnott, 2006; Welch, 2001）. Unfortunately, management as is practiced in money making businesses is not a requirement in politics, religion, health care or education. Moreover, management within profit making organizations is often not highly effective as demonstrated by the economic meltdown of 2008. Better managing education, religion, politics and health care can solve many societal issues. Also, more effective management in for profits is a must if we are to generate wealth to support these un-poorly-managed societal arenas. This requires knowledge beyond what is in most management courses. This paper attempts to help less effective managers improve by describing the realities of managerial problems （realms and functions） that occur because of disconnects between the ＂is＂ of ＂difficult＂ practical application versus the ＂should be＂ of theory. Moreover, hindsight has replaced strategic foresight as the method of choice among so many business leaders （some of which have failed）, governmental entities （may be about to fail） and scholars （Sorkin＇s, ＂Too Big to Fail＂, contents wishful thinking was a key devise in the mess described, 2009）. This article asserts a good number of these ＂mistakes＂ are caused by an idealistic form of realism.     

20国集团与中国

After introducing the development of China‘s global view, this paper analyzes China‘s evolving relationship with some key international organizations and treaties, especially with the G-7/8, and the G-20, puts forward some suggestions for the G-20, and draws the following conclusions: Firstly, from China‘s perspective, the existing supra-national organizations should be allowed to continue to perform their traditional role in global governance. Secondly, the voice of NGOs should be heard and their opinions should be respected. Thirdly, it is hard to envisage the possibility of establishing a new organization of global governance that is more representative and legitimate. Fourthly, the G7/8 does not have to obtain the legitimacy or authority of a global supra-national organization, nor should it strive to. Fifthly, the G-20 can augment and enhance the G-7 by making it hear the voice of developing countries.     

Workplace isolation and job performance： A study on carpet weaving women

Workplace isolation has been recognized as a critical issue in organizational theory. Studies have found that employees who felt isolated might also show low performance in their organizations. However, there is very little empirical research about the relationship between perceived isolation and job performance, and most of the studies were conducted on salespeople working in the virtual offices. In this study, it is aimed to investigate the relationship between workplace isolation and job performance in terms of productivity and emotional outcomes of carpet weaver women. In order to do this, job performance of a sample of 238 employees who were exposed to a radical workplace change was analyzed. The means of the performance variables before and after five years of the workplace change were statistically compared via paired sample t-tests and the results indicated significant differences between pre and post means of the performance variables. A qualitative research was also carried out through a number of in-depth interviews with the carpet weavers to enrich the breadth and depth of the findings. Findings of the qualitative study replicated the results of the quantitative study that monotonous and unsocial working conditions lowered the job performance of the employees.     

Analysis of the Trade Dispute of Chinese Agricultural Products and Its Countermeasures

The trade dispute of agricultural products has become one of the hot issues that international community has paid close attention to for three years. This paper analyzes the current dispute situation, the characters and the causes in international export trade. It also points out how the government, enterprises and employer＇s organizations deal with the trade dispute of agricultural products.     

Northeast Asian Community Building： What Needs to Be Done？

I. Introduction People have started to talk about the community building in Northeast Asian region. Whatdoes the term “community building” mean? People all seem to agree that due to the great diversity and the great culture of the Northeast Asian region, a community does not mean a European type regional organization with a central power managing the regional affairs. The aim of the Northeast Asian community building is to create an environment for living together peacefully and for real…