Open Access Original Research Article

Evaluation of the Impact of the External Audit in the Functioning of Health Public Institutions "Cases of the General Hospitals of Reference of Kabondo and Makiso/Kisangani of 2011 and 2014"

Assani Ramazani Raymond, Isetcha Tawiti Désiré

Asian Journal of Economics, Business and Accounting, Page 1-10
DOI: 10.9734/ajeba/2019/v11i130116

Objectives: This study aims at evaluating the effects of the external audit on the countable and financial management of the General Hospitals of Reference of Makiso/Kisangani and Kabondo.

Methods: We worked with a sample with reasoned choice. It is about a descriptive study of the retrospective type which we associate the analytical method. The data collected in this study after the examination, were transformed into frequency, and then, expressed as a percentage.

Results: For the HGR of Makiso/Kisangani, the receipts carried out for the audited period account for 55.56% against 45.44% for the not-audited period, that is to say a variation of 10.12%. While for the HGR of Kabondo, the receipts carried out for the audited period account for 63.81% against 36.19% for the not-audited period, that is to say a variation of 27.62%.

Conclusion: We noticed that for the audited period the medical structures under study presented a performance by profitability, the permanent follow-up of its accountancy which reduces the risks of the frauds and errors as well as the financial hemorrhages, the reliability of financial information due to the self-checking and the credibility of the institution near the external contractors, since it presents a good image.

Open Access Original Research Article

Service Quality Dimensions as Correlates of Customer Satisfaction and Behavioral Intentions: The Case of Fast Food Restaurants in Subang Jaya, Selangor, Malaysia

Gudelia C. Saporna, Ryan A. Claveria

Asian Journal of Economics, Business and Accounting, Page 1-10
DOI: 10.9734/ajeba/2019/v11i130117

Service quality is the key to a successful restaurant. When customers are satisfied with the services offered, the likelihood of customers returning to the restaurant is high. The quality of food, prices and the service itself seem to be the salient factors for customers to dine in. Thus, identifying which factor in the service quality dimensions is most important for the customer is primarily the focus of this paper. In this study, the researchers made use of descriptive correlational research design utilising 250 local and 250 international students in Malaysia as subjects. Convenience sampling was used in the selection of respondents. The study shows that customers have satisfactory perceptions on the prices and quality of food served by fast food restaurants in Malaysia. Further, results indicate that cleanliness is the most important predictor of customer satisfaction. It was found out also that ambience and food greatly influenced the behavioural intentions of the respondents. Lastly, the study shows also that no significant differences were seen in the customers' perceptions and satisfaction on the service quality.

Open Access Original Research Article

The Factors Affecting Work Life Balance among Post Graduate Students in Eastern Province, Sri Lanka

K. Suganya

Asian Journal of Economics, Business and Accounting, Page 1-9
DOI: 10.9734/ajeba/2019/v11i130118

Balance in work and family life is an emerging challenge for both employees and employers. This study was conducted to assess the status of work life balance among post graduates in Eastern province. The first objective of the study was to find the level of individual, organizational and environmental factors of work life balance.The second objective of the study was to find out the level of work life balance, The third objective of the study was to explore the relationship among them. And the fourth objective was to explore the impact of individual, organizational and environmental factors on Work life balance among post graduates in Eastern province.

By using questionnaires data were collected from 103 Post graduates who are following Post graduate program in Eastern University of Sri Lanka and South Eastern University of Sri Lanka and stratified sampling was used.  Data were analyzed and evaluated by using univariate and regression analysis. Findings of this study revealed that the individual factors, organizational factors and environmental factors were in high level among post graduates in Eastern province. At the same these three variables positively and significantly impact on Work life balance of post graduates.

Open Access Original Research Article

Employee Welfare Package and Its Impact on Productivity (A Case Study of Roesons Industries Ltd Enugu-Ukwu, Anambra State, Nigeria)

Ufoaroh, Ebere Theresa, Udemezue, Annulika, O. Anyadufu, Anthony

Asian Journal of Economics, Business and Accounting, Page 1-15
DOI: 10.9734/ajeba/2019/v11i130119

In the study, Employee Welfare Package and its Impact on Productivity were investigated to properly determine how welfare package of a company for its employees can affect their productivity level. The researchers sourced their data from two sources which are primary and secondary sources. The company under-study has a population of 42 employees and the population was adopted as the sampling size due to their small figure. Properly constructed questionnaires were administered to the respondents of which all were completely answered and returned. The descriptive statistical method was used to analyze the data to determine their mean, range, standard deviations etc. These were further helped by tables showing questions from the questionnaire, the Yes response and No response with their percentages. The correlation analysis was used to test the relationship between the two responses/variables while goodness-of-fit statistical analysis was used to test and validate the significance of the responses/variables. This research study shows that the productivity level of any employee depends on the welfare package available to him/her. In other words, a highly motivated worker is a highly productive worker as observed from this research.

Open Access Original Research Article

Evolution and Emerging Trends in HFT Research

Wenqing Liu, Daniel Yuh Chao, Mike Y. J. Lee, Tingyu Chen

Asian Journal of Economics, Business and Accounting, Page 1-12
DOI: 10.9734/ajeba/2019/v11i130120

Aims: In this paper, we try to study the evolution and emerging trends of High Frequency Trading (HFT) research by examining papers published in the Web of Science (WOS) between 1993 and 2017.

Study Design: A total of 241 papers were included, and 1876 keywords from these articles were extracted and analyzed.

Place and Duration of Study: For tracing the dynamic changes of the HFT Research, the      whole 24 year was further separated three consecutive periods: 1993-2002, 2003-2012, and 2013-2017.

Methodology: The Ucinet is adopted to get keywords network, or knowledge network, to study         the relationship of each research theme. NetDraw was applied to visualize network. We used      social network analysis (SNA) technique to reveal patterns and trends in the research by    measuring the association strength of terms representative of relevant publications produced in HFT field.

Results: Results indicate that HFT research has been strongly influenced by “market”, “prices”, “finance”, “liquidity”, “statistics”, “financial markets”, “stock”, “stochastic”, “model” and “trades” as shown in Table 1, which represent some established research themes. They are major focuses and the bridges connecting to other research themes in HFT. The detailed analysis in results and discussion provides an overview of evolution and emerging trends in HFT Research.

Conclusion: It concludes that market performance related keywords, which represent some established research themes, have become the major focus in HFT research. It also changes rapidly to embrace new themes. Especially, this research may make contribution to enlarge research method in that there is no SNA research in HFT research before.