Journal of New Applied Studies in Management, Economics & Accounting
Volume:5 Issue: 3, 2022

The goal of this research is to assess several aspects of students\' perceptions of online learning and to determine how these determinants might help define students\' behavioral intention to use online learning mode. The investigation took place at a private university in West Bengal. The theoretical framework based on the Technology Acceptance Model (TAM) (Davis et al., 1989) was adapted for this study. We collected primary data from 100 individuals, 75 of whom were undergraduate BBA students and 25 of whom were postgraduate MBA students. The data collection was based on a structured questionnaire. We found that perceived usefulness (PU), perceived ease of use (PEOU), attitudes toward online usage (ATU), and the social impact of students\' referent group (SI) were all significant predictors of students\' behavioral intention (BI) to participate in online education. Additionally, we examined the correlations between various factors, such as the relationship between students\' referent group\'s social influence and their perceived ease of use or perceived usefulness, as well as the relationship between students\' perceived ease of use and online usage of their attitudes toward online learning in order to predict their behavioral intention to use online learning.

This research aims to test the influence of earning management and Corporate Governance on Corporate Social Responsibility. The research was conducted on primary and secondary industrial companies listed on the Indonesia Stock Exchange (IDX) using data from 2014 to 2020. Data analysis will be done by quantitative data analysis with regression analysis using panel data. The results showed that earning management has a negative effect on corporate social responsibility. Corporate governance has a positive effect on corporate social responsibility. The results of the study have implications in an akamemic and practical manner. This research will provide additional literature that is useful for the development of accounting science, especially the topic of corporate social responsibility. In practical terms, the results of this study can be a consideration in making decisions for company managers and considerations in policy making to make a regulation by the government.

One of the areas of investment that has been neglected in our country, of course, is investing in the capital market (stock exchange) and buying shares of public companies. According to the available information to identify the strengths and weaknesses of investment in the capital market and in comparison with other common and popular areas of investment, a comparative study has been conducted and the necessary conclusions have been presented.

The main purpose of this study is to investigate the relationship between moral and social intelligence with entrepreneurial self-efficacy. The statistical population of the study includes all male and female students of psychology in non-profit institutions of Khorasan Razavi province, 257 of whom were selected using random sampling method. The type of research method is correlation analysis and regression analysis. The collected information includes a 40-item questionnaire of moral intelligence, a questionnaire of social intelligence with 45 questions and questionnaire of entrepreneurial self-efficacy with 29 questions and a form of personal information of individuals whose data were analyzed by correlation analysis and regression. Findings show that there is a positive and significant relationship between moral intelligence and entrepreneurial efficiency and between social intelligence and entrepreneurial efficiency. Also, considering the significant regression of simultaneous study of entrepreneurial self-efficacy (as a dependent variable) with social and moral intelligence (as independent variables), at least part of entrepreneurial self-efficacy can be explained using emotional and moral intelligence. According to the research results and the role of moral and social intelligence in entrepreneurial efficiency, the higher the moral intelligence and the stronger the social connections, the higher the entrepreneurial efficiency.

Paying attention to asset management can be one of the main ways to increase productivity and create more added value from the assets, considering the type of industry and asset-oriented economy of the country in the oil and gas, power, transportation and service infrastructure sectors. But in this way, paying special attention to the expansion of the culture of taking care of valuable assets and the development of capabilities and competences of human resources are key elements of success in this way. Asset life cycle management is essential for cost-effective maintenance and long-term economic viability. Proper maintenance infrastructure provides significant economic benefits. Neglecting the maintenance of assets leads to a decrease in productivity and imposes costs on users. Delayed maintenance also significantly increases the total costs associated with repair or replacement. Life cycle asset management should be used in the public sector to manage large-scale assets such as transport infrastructure in a cost-effective manner. However, governments have had little incentive to take preventive measures. To address the backlog of investment in infrastructure, especially transportation, government priorities must be coupled with long-term economic responsibility. In addition, financial and financial reporting mechanisms must be established to ensure effective and efficient lifecycle asset management decisions. Public-private partnerships should also be strengthened to help address regional infrastructure deficits.

Communication quotient of a manager helps him to adjust his communication style. In this research, the researcher has investigated the positive organizational behavior and demographic factors affecting the communication quotient of managers in the keshavarzi Bank. This research is applied in terms of purpose and descriptive in terms of data collection. The statistical population includes managers, assistants and experts of the keshavarzi bank in the whole of Tehran province in the number of 387 people, and based on Morgan\'s table, the sample number was calculated to be 193 people, who were selected using random sampling method. The research tools were the standard psychological capital questionnaires of Luthans et al. (2007) and Burmester\'s communication competence (1988). The validity of the questionnaires was confirmed based on face and content validity, 0.893, and Cronbach\'s alpha method was used for the reliability of the questionnaire, and its values were 0.79 for the psychological capital questionnaire and 0.83 for the communicative competency. Data analysis was done at two descriptive and inferential levels using the correlation method. The findings showed that demographic factors and variables of positive organizational behavior have created a positive and significant relationship with communication quotient. But among the personality traits, only gender variable 25 percent and marriage variable 35 percent; And in the dimensions of positive organizational behavior, only the dimension of optimism 30 percent was able to explain the changes in communication quotient.

Digital currencies based on information technology and without dependence on banks and governments are in the real world, which is called the fourth industrial revolution. In this study, a general discussion was conducted on digital currencies and non-oil exports (handcraft industries) considering the moderating role of international sanctions. The type of applied research and the method of doing it was a descriptive survey and the statistical population included the managers of the country\'s handicraft industry. The research sampling method is available by random sampling and to determine the sample size of Cochran\'s formula which is equal to 367 people; 390 questionnaires were distributed for the possibility of non-return. Finally, by reviewing the returned questionnaires and excluding the incomplete questionnaires, 337 questionnaires entered the statistical analysis stage. The correlation coefficient test was used to test the first and second hypotheses of the research. In the first hypothesis, the positive value of the correlation coefficient (0.106) indicates the direct relationship between digital currencies and the increase in non-oil exports (handcraft industry). In the second hypothesis, the positive value of the correlation coefficient (0.250) indicates the existence of a direct relationship between digital currencies and the reduction of the impact of international sanctions. Finally, to test the third hypothesis, the path coefficient test and the value of tstatistics were used and the value of the path coefficient stated that 34.5% of the capability of digital currencies and non-oil exports (handcraft industry) was affected by the moderating role of international sanctions. The path coefficient also revealed that 18.6% of non-oil exports (handcraft industry) were affected by the capability of digital currencies. In the end, suggestions such as solving jurisprudential challenges and security problems and the adoption of laws to protect digital currencies by the government and government institutions, as well as the expansion of fashion programs based on Islamic and Iranian culture, etc. were presented as research suggestions.