-
Audit Activity in Modern Conditions: The Nature of the Relationship Between the Categories "Quality", "Efficiency", "Competitiveness"
Liudmila Filobokova,
Zalina Israilova
Issue:
Volume 7, Issue 1, March 2019
Pages:
1-6
Received:
19 December 2018
Accepted:
14 January 2019
Published:
30 January 2019
Abstract: Audit activity has a multi-subject field, uses interdisciplinary methodology, which complicates the scientific interpretation and application of such categories as – "competitiveness", "quality", "efficiency" and this circumstance predetermined the purpose of the study, in which the author, using the existing theoretical and methodological base, develops definitions of these categories and informal methodological approaches to their assessment (calculation and measurement), considered in the relationship and dependence. Understanding the essence of the basic categories and qualitative and quantitative assessment are of scientific and applied interest from the audit community around the world.
Abstract: Audit activity has a multi-subject field, uses interdisciplinary methodology, which complicates the scientific interpretation and application of such categories as – "competitiveness", "quality", "efficiency" and this circumstance predetermined the purpose of the study, in which the author, using the existing theoretical and methodological base, de...
Show More
-
Opportunity and Threat of Developing Halal Tourism Destinations: A Case of Banjarmasin, Indonesia
Mochammad Arif Budiman,
Manik Mutiara Sadewa,
Lusiana Handayani,
Mohamad Soleh Nurzaman,
Fithra Faisal Hastiadi
Issue:
Volume 7, Issue 1, March 2019
Pages:
7-13
Received:
17 January 2019
Accepted:
21 February 2019
Published:
6 March 2019
Abstract: Banjarmasin is a unique city and well known as a City of Thousand Rivers (Kota Seribu Sungai). There are many potential halal tourist destinations in the city primarily those related to rivers and the Islamic life of the people. However, these potentials have not been developed adequately for tourism. As such, the aim of this study is to reveal the potentials of halal tourism in Banjarmasin and to assess the opportunity and threat in developing the city as a favorite halal tourist destination in Indonesia. For that reason, the Global Muslim Travel Index (GMTI) 2018 became the referred standard. The study was conducted with a qualitative approach and analyzed by using the descriptive-analytical method. The study reveals that Banjarmasin has the treasure of religious, natural, historical as well as shopping and culinary tourist destinations. The religiosity of the people that is reflected in their cultural life is also interesting to be observed. All these provide a big opportunity to attract both domestic and foreign visitors. But at the same time, the city still faces some threats especially in terms of lack of access, communication, and services that need to be seriously overcome by all relevant stakeholders.
Abstract: Banjarmasin is a unique city and well known as a City of Thousand Rivers (Kota Seribu Sungai). There are many potential halal tourist destinations in the city primarily those related to rivers and the Islamic life of the people. However, these potentials have not been developed adequately for tourism. As such, the aim of this study is to reveal the...
Show More
-
Strategic Management, the Analysis and Audit of Development of Small Business in the Format of the Concept of the Resource Focused Approach
Liudmila Filobokova,
Yurii Pesotsky,
Olga Grigoreva
Issue:
Volume 7, Issue 1, March 2019
Pages:
14-18
Received:
18 February 2019
Accepted:
26 March 2019
Published:
18 April 2019
Abstract: For the modern system of the world economy the vector of sustainable development is basic that finds reflection in strategic management of subsystems that form it – the national economy. Small business, which purpose of the development strategy for the medium term in the Russian Federation is increase in level of competitiveness and formation on this basis of the competitive environment in national economy of the country acts as the most capacious subsystem of national economy on quantitative characteristics. At the same time, one of the problems which are slowing down development of small business of the Russian Federation is its limited opportunities of resource providing. This circumstance imperatively predetermined development and justification of adequate approaches to strategic management, the analysis and audit of development of small business in a format of the concept of the resource focused approach.
Abstract: For the modern system of the world economy the vector of sustainable development is basic that finds reflection in strategic management of subsystems that form it – the national economy. Small business, which purpose of the development strategy for the medium term in the Russian Federation is increase in level of competitiveness and formation on th...
Show More
-
Multiple Borrowing and Living Standard: A Study in Bangladesh
Issue:
Volume 7, Issue 1, March 2019
Pages:
19-27
Received:
5 April 2019
Accepted:
23 May 2019
Published:
10 June 2019
Abstract: The people in Bangladesh have no access to formal lending institutions. Consequently, they borrow from non government organizations (NGOs) where they do not need to show any collateral and for different reasons they borrow from more than one NGO. This study examines the impact of multiple borrowing on living standard of the borrowers and tries to find out the determinants of borrowers’ income. Result shows that there is no significant difference in gross income between the groups of borrowers borrowing from single source and borrowing from multiple sources. But, in case of living expenses, savings and amount of non-land assets, there is significant difference between the groups. Borrowers who borrow from single source can spend more for quality life than those who borrow from multiple sources. Since the borrowers who borrow from multiple sources are to pay a larger amount of their income in their installments and they are to bear larger transaction cost, they can save less in spite of making less expense on quality of life. The borrowers borrowing from single source have significantly higher amount of savings and non-land assets than those who borrow from multiple sources. Policy makers should make policies in a way so that that the borrowers can get sufficient amount of loan from one source and they are encouraged to avoid loan from multiple sources which impose higher level of loan transaction costs & repayment burden.
Abstract: The people in Bangladesh have no access to formal lending institutions. Consequently, they borrow from non government organizations (NGOs) where they do not need to show any collateral and for different reasons they borrow from more than one NGO. This study examines the impact of multiple borrowing on living standard of the borrowers and tries to f...
Show More
