Category Archives: VOLUME 1, ISSUE 4

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“VOLUME 1, ISSUE 4″ under QS Publications

Author:Seto Mulyadi Sandiasti Anggita Devina

 ABSTRACT:The purpose of this research is to find out if music therapy is effective for residual-type schizophrenics. If it is effective, what factors or what things that makes it effective. What stages does the therapy process go through to make the therapy effective. The subject of the research is a 25 years old woman, first child of two children, Islam, a Javanese, diagnosed with residual-type of schizophrenia by the psychiatrist. The research result shows that music therapy is effective for schizophrenics, marked with the subject being calm, relax and feel less pain, a more stabile emotion and this follows the ability to do a lot of activities and a more organized lifestyle. The factors are because the music played is classical and instrumentalwhich has a soft strain, synchronized by the sound of sputtering water, birdsong, splashing waves, and the cool and comfortable place and this helps building a normal life back.The implementation process of music therapy has some steps: at first the therapist gives an instruction and the aim of the therapy to the client, then the subject listens to the music like classical and instrumental music, and finally the subject will play music instrument individually and in group. This condition increases the interpersonal relationship, which then increases the social interaction and this helps building a better life.
Keywords: Schizophrenia, Schizophrenic, Residual-type, Music therapy.

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(2) GTAP-PBIO: A GTAP Model and Data Base that Incorporates Biofuels Sector of Pakistan
Authors and affiliations:
   Tariq Ali1, Jun Yang2, Jikun Huang3

Center for Chinese Agricultural Policy,  Institute of Geographical Sciences and Natural Resources Research, Chinese Academy of Sciences, Jia 11 Datun Road, Anwai, Beijing 100101, China.

Corresponding author: Tariq Ali
Abstract-– This research is the first effort to incorporate Pakistan’s biofuels sector into GTAP Data Base.  We used dataset on production, cost shares and border trades for Pakistan and other major biofuel producing countries to update the latest version 7 of GTAP Data Base. To capture the real structure of biofuels market, we adopted multi-input-multi-output approach for the production and consumption of biofuels in GTAP Data Base. We have placed special attention on the data on Pakistan to produce a reliable simulation tool. Several necessary changes to the standard model structure were also made. Pakistan is not a big biofuels producer; however, the proposed national and global biofuels mandates can seriously change the structure of agriculture market, food security situation and income distribution in Pakistan. The proposed model can be employed to assess the impacts of global and national biofuels policies on Pakistan.

Keywords: CGE model, biofuels, policy, Pakistan.

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(3) The Moderating Effect of Social Environment on the Relationship between Entrepreneurial Orientation and Entrepreneurial Intentions of Female Students at Nigerian Universities

Isidore Ekpe,Norsiah Mat
College of Business, Universiti Utara Malaysia 06010 Sintok, Kedah, Malaysia

Abstract:The objective of this study was to examine the moderating effect of social environment on the relationship between entrepreneurial orientation and entrepreneurial intentions of undergraduate female students of Nigerian Universities. Female students were chosen because they are more susceptible to social pressures. One of the hypotheses was to test whether social environment moderates the effect of entrepreneurial orientation on entrepreneurial intentions. A quantitative research method (survey) was used to solicit responses from 120 final year undergraduate female students of three University Business Schools in the North, East and West regions of Nigeria. This method was used because Universities in Nigeria offer similar courses and the respondents, according to previous studies in other contexts, show a higher propensity to firm formation. Data were analyzed using descriptive statistics and hierarchical regression. The results indicated that entrepreneurial orientation (self-efficacy and education) had significant positive influence on entrepreneurial intention among female business students in Nigeria. It was also found that social environment (friends’ agreement) moderated the relationship between entrepreneurial orientation (education) and entrepreneurial intentions among the students. Again, the study contributed to the scant literature on entrepreneurial intentions among people in developing countries especially Nigeria. Therefore, the government should focus on ways to encourage entrepreneurship awareness among university students in Nigeria to enhance entrepreneurial intentions and self-employment. The study was limited to female students. Future studies could compare the entrepreneurial intentions of male and female students.

Keywords: Entrepreneurial orientation, social environment, entrepreneurial intentions

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(4) Taxation and capital structure choice: Survey evidence

Author’s:Hedia TERAOUI-High School of Business – University of Manouba. Tunisia. (Corresponding author)1
Jameleddine CHICHTI-High School of Business – University of Manouba. Tunisia.

Abstract:The purpose of this paper is to examine the behavior of practitioners about the corporate investment and financing choices by treating empirically several issues that revolve around a central axis: the study  of  the  impact  of  taxation  on  the  financial  structure  through  a  qualitative  analysis  by questionnaire sent to Tunisian managers. The choice of this method of analysis is justified by the importance of investigation on the positioning of taxation as a tool of government policy in the choice of financing strategies. This investigation is in line with a range of American researches (Norton (1991) and Graham and Harvey (2003)). The trade-off theory is confirmed by the importance of a target debt ratio in general but also specifically by the tax effects and bankruptcy costs. The results reflect the importance of interest deductibility in which is an important advantage that encourages leaders to use debt as a major source of financing. This study has also shown the importance of the non-debt tax shields on the capital structure choice. The majority of respondents state that these tax-advantages are complementary.

Keywords: Taxation, capital structure, tax- advantages of debt, non-debt tax shields

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(5) Study of effect of accounting information systems and software’s on qualitative features of accounting information

Iman Zare–Corresponding Author, Young Researchers Club, khomein Branch,Islamic Azad University, khomein , Iran

 Abstract:Regarding to the potential capabilities of accounting information systems (AIS) and software packages as computer AIS, and regarding to the continuous changes and rapid developments of economical units, provision of relevant, reliable, and comparable financial information is necessary. To investigate this, the question is that whether IT affects qualitative features of accounting information in financial statements?To do this research, a sample of 105 confidant auditors from Tehran Stock Exchange  and professors of Islamic Azad University, region 5, was selected by Simple Random Sampling (SRS) method as questionnaires. Inferential statistical method, Clemogrov-Smironov test, and t-student test were used. It was found that accounting information systems and softwares highly affect on comparison capability and relevance of financial statement, but they lowly affect on reliability of them. Also, variance analysis was done for three indices of relevance, reliability, comparability. To do this, pair groups were compared by t-test. In this test, first rank was for relevance.

 Keywords: Accounting information system, software packages, information qualitative features.

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