فهرست مطالب

  • Volume:7 Issue: 2, 2020
  • تاریخ انتشار: 1398/12/20
  • تعداد عناوین: 4
|
  • Sanam Bakhtiarnezhad* Pages 73-85

    The current research was aimed to study the relationship between real earnings management and the stock price gap. Hence, 148 listed firms on the Tehran Stock Exchange have been studied from 2014-2018. Collected data through panel data were analyzed using estimated generalized least squares regression. Furthermore, research hypotheses have been tested by statistical methods. Findings proved a positive significant correlation between real earnings management and stock price gap at the confidence level of 95%, that is to say, management of real earnings would lead to an increase in stock price gap.

    Keywords: Stock price, Price gap, Real earnings management, Quality ofaccruals
  • Geoffrey Bentum-Micah, Wenxin Wang, Moses A. Ameyaw*, Zhiqiang Ma, Victor Bondzie-Micah Pages 86-101

    The healthcare industry in developing nations has recorded high progress rate in recent years, leading an initiative varied studies into the examination of patients’ comparative and varied views with regards to private healthcare providers service delivery. This study objectively focused on the hospital’s service quality, and patients’ satisfaction as a predictor and collective impact or on patient’s loyalty; it attempted to draw a distinctive border amongst quality of service and satisfaction of the patient, one with more effect size and predictive relevance to drive greater loyalty amongst the patients in a private healthcare delivery setting. A total of 562 patients recruited, participated in a cross-sectional survey with a questionnaire as the main and only data collection tool from four major private hospitals in Ghana. A path and linear regression analysis of the data was performed through SPSS 23 and Smart PLS version 3 in order to compute path coefficients, direct and indirect impacts of the factors; service quality and patient's satisfaction on patient’s loyalty to the hospital. The study suggested that both clientele perceived service quality and patient satisfaction significantly influence patient loyalty. However, patient satisfaction with service delivery had a better predictive relevance and effect size than the quality of the service on patient loyalty in this study.

    Keywords: Service Quality, Patients’ satisfaction, Patients’ loyalty, PrivateHospitals, PLS-SEM
  • Sugeng Widodo, Agnes Quartina Pudjiastuti*, Nur Ida Iriani Pages 102-112

    At present, business of people's dairy cows in Ngantang District is still carried out traditionally. Commonly, the feeds provided are concentrates, additives and forages (elephant grass, corn stalks, field grass). This study aims to analyze efficiency of concentrate, additive and forage feed in the production of dairy cows in Ngantang District, Malang Regency. Population in this study were all dairy farmers from three villages in Ngantang District: Pandansari, Jombok and Waturejo Villages. Sample was determined by simple random sampling method of 100 farmers. Data analysis method used is multiple linear regression models. The results showed, the factors that had a significant effect on cow's milk production were forage and concentrate feed. NPMxi/Pxi = 1,704 (NPMxi/Pxi > 1) indicates that forage feeding has not been efficient so that forage feeding can be increased. NPMxi/Pxi concentrate feed is 0.053 (NPMxi/Pxi < 1), indicating that concentrate feed is inefficient so the amount must be reduced.

    Keywords: Efficiency, concentrate feed, forage feed, milk production
  • Dwi Rachmat Anung Wibowo, Agnes Quartina Pudjiastuti*, Cakti Indra Gunawan Pages 113-122

    Smallholder dairy farms in Indonesia are still traditional in nature, where breeding management is simple and productivity is low, so that income is also small. This study aims to analyze the determinants of dairy cow business income. Population in this study were all of the dairy farmers from 3 (three) villages in Ngantang District. Sample was determined using a simple random sampling of 100 dairy farmers. Data analysis method used is multiple linear regression. The results showed that factors that had a significant effect on income of dairy business in Ngantang District, Malang Regency were breeding management, number of livestock, experience of raising livestock and medicine / vaccine costs.

    Keywords: Milk, quality, production factor, income