Journal of New Applied Studies in Management, Economics & Accounting
Volume:5 Issue: 2, 2022

Learning management system (LMS) used for delivering education has become one of the most important innovative tools. It is widely used and implemented by educational institutes and universities all over the world. This paper reports on a literature review focusing on behavioural intentions of the stakeholders to adopt learning Management Systems in a multinational context. The authors examined 35 publications on the subject from 2018 to 2021, making critical analysis of theories adopted in the study, the research approach, adoption factors, barriers, constructs used and research context. The primary focus is to shed light on these contradictive objectives unfolding in this context and identify research areas that need more attention in future LMS implementation research in the educational institutes.

This research aims to test the influence of corporate governance and disclosure of social responsibility on corporate risk. 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 show that corporate governance and corporate social responsibility have a significant effect on company risk. The results are expected to be an additional reference to academics and researchers, about governance, disclosure of corporate social responsibility and its relationship to corporate risk, as well as an additional reference for capital market supervisors and regulators around corporate management.

This study examines whether problem gambling and behavioral financial cognitive biases can help explain frequent trading in a sample of active investors, suggesting that frequent trading is partly driven by a behavioral addiction to gambling-like activities. of 400 people (M=280, F=120) who reported trading at least once a month. We examined whether gambling and problem gambling were reliable predictors of reported trading intensity. Results showed that rates of gambling and problem gambling were highest among those who reported that stock trading activities were significantly related to measures of stock trading intensity based on time spent per day, the number of transactions, and the amount of money spent. Future research should examine whether gambling history and participation affect how people manage their stock market investments, including their propensity to make riskier decisions and experience more negative outcomes. So far, the relationship between structural characteristics and behavior in an Iranian stock market environment has not been explored. The present study examined the association between structural characteristics and stock market behavior in an environmentally responsible context, using data from real traders. This study supports the hypothesis that behavioral addiction to gambling-like activities is associated with frequent trading of the stock market.

Currently employees are under a great stress such as excess, role doubt, role conflict, lack of feedback, and rapid technological change. This article aimed to determine the predictors of psychological strain and identify multidimensional criteria for psychological strain. The present study includes review research articles collected from Scopus and Science Direct databases. A total of 60 articles from 2015 to 2021 have been reviewed. This study is classified into components of work stress and psychological strain and then its definitions and dimensions are classified. It was observed that work stress affects different dimensions of psychological strain. These findings also indicate work-related stressors that can be classified into two main themes, which are work characteristics and psychosocial work characteristics. This article also helps to understand the conceptual knowledge of work stress, psychological strain and its causes and consequences in the workplace. Stress management workshops can be held regularly in different organizations in different departments, which can educate employees about the sources of stress and its harmful effects on health and how to reduce stress effectively. A total of 60 research articles on work-related stress and psychological consequences were reviewed in this study. In addition, the article is classified based on the main work stressors and dimensions of psychological strain in heterogeneous occupations.

The purpose of this study is the joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital of companies listed on the Tehran Stock Exchange. The statistical sample includes 82 companies during the period 2010 to 2019. The hypothesis test was performed using linear regression and Ives software. The results showed that the CEO's excessive self-confidence has an inverse effect on the company's social responsibility but the company's social responsibility does not have a significant effect on the company's stock capital cost and also the CEO's excessive confidence has an inverse relationship between corporate social responsibility and stock capital cost It does not strengthen the company.

The purpose of this study is to investigate the effect of corporate governance mechanism on investment efficiency and also the moderating role of audit quality among companies listed on the Tehran Stock Exchange. This research is applied in terms of purpose and descriptivecorrelational in terms of research method. In other words, in this study, the existence of a relationship and correlation between variables through regression is investigated. In order to achieve the above goal, three hypotheses were formulated. Based on this, in order to test the research hypotheses, a sample consisting of 108 companies listed on the Tehran Stock Exchange in the period 2014 to 2020 was selected. To test the research hypotheses, a multivariate regression model based on composite data was used. The results of this study show that there is a positive and significant relationship between corporate governance and audit quality on investment efficiency, which means that by increasing these criteria, investment efficiency will increase. Also, there is a positive and significant relationship between corporate governance and investment efficiency with the moderating effect of audit quality.

Labor efficiency investment means employing the optimal number of manpower in the organization. In contrast, labor investment inefficiency, which represents an important item in the input of corporate production costs, is a consequence of weak investment, financing, and corporate operations, and can reflect higher agency costs, inadequate oversight, and poor transparency and information exchange. The main purpose of this study is to investigate the relationship between labor investment inefficiency and tax avoidance in companies listed on the Tehran Stock Exchange. To test the research hypotheses, multiple linear regression model based on panel data has been used. The results of study of 140 companies listed on the Tehran Stock Exchange (980 observations year-firm) during the period 2012 to 2018 indicate that the labor investment inefficiency has a significant negative effect on tax avoidance. In fact, tax avoidance has been lower in companies with higher labor inefficiency. These results indicate the importance of companies paying more attention to the efficiency of labor investment in line with the company's tax avoidance activities.