BE-ci 2015

Volume IV, Pages 1- 63 (May 2015)
The European Proceedings of Social & Behavioural Sciences EpSBS

e-ISSN: 2357-1330
©2015 Published by the Future Academy
Edited by: Zafer Bekirogullari and Melis Yagmur Minas
Articles: 1-6
Conference: BE-ci International Conference on Business & Economics
Dates: 07-10 May 2015
Location: Ankara - Turkey
Conference Chair: Dr Despoina Filiou, Manchester Metropolitan University
http://dx.doi.org/10.15405/epsbs(2357-1330).2015.5 

Title: Contents

Pages: 1-2
Open Access

Contents 1
http://dx.doi.org/10.15405/epsbs.2015.05.1  

Title: 2nd BE-ci International Conference on Business & Economics
Pages: 3
Open Access

Message
http://dx.doi.org/10.15405/epsbs.2015.05.2  

No: 1

Title: Factors affecting performance of commercial banks in Albania
Pages 4-13
Author(s): Anila Çekrezi*
Open Access

Full Text 1
Abstract


Problem Statement: This study attempts to explore the factors that mostly affect financial performance (Return on Assets) of commercial banks which operate in Albania.
Research Questions: Which are the factors that mostly affect financial performance of commercial banks which operate in Albania.
Purpose of the Study: The functioning of the banking system is an important factor for the transferring of funds in economy. Also it is very important to examine which are the main factors that affect financial performance of banks.
Research Methods: The study population consisted of 16 commercial banks with domestic and foreign capital, during the period 2010-2013 with a total of 48 data.The investigation uses cross-sectional time series data which are collected from the Balance Sheet Annual Reports.
Findings: There are several factors which influence the performance of commercial banks in Albania
Conclusions: A further study is necessary in order to take in consideration other factors which may influence the performance of the banking sector in Albania.
http://dx.doi.org/10.15405/epsbs.2015.05.3 

No: 2
Title: IT governance as an institutional efficient tool for developing the Albanian economy
Pages 14-22
Author(s): Ermir Shanini*
Open Access

Full Text 2
Abstract


Problem Statement: The operation of IT in Government dealings has the potential to provide better services to people, faced with acceptance problems,the rejection and acceptance of IT is another problem.
Research Questions: What factors contributes to the citizens acceptance and adoption of IT Governance in Albania, the implication of these findings for Albanian and other countries in a similar state?
Purpose of the Study: The role of IT Governance in institutional efficiency is one of the purposes for conducting this study.The research would be of interest to the government official in the managing and planning of IT governance. The research study highlights the significant factors correlated with IT Governance adoption.
Research Methods: A case study approach was used since the tradition of case study method has been used in various similar setting especially in learning institutions. In order to obtain a high number of respondents in a short period, Qualtrics online survey software was unanimously adopted in collecting the data.
Findings: Knowledge and financial status had a positive impact on citizen’s attitude toward using IT governance income status had a stronger impact on attitude (beta=0.031) than the perceived knowledge of use (beta=-0.029).
Conclusions: The findings from the study suggest that construction of attitude deserves more attention in citizen adoption of IT Governance due to considerable influence on the believe of Governmental Institution. Policy makers should consider the significance of these factors so as to correct the existing low-level of adopting IT Governance in Albania.
http://dx.doi.org/10.15405/epsbs.2015.05.4 

No: 3
Title: Organizational knowledge creation: Benchmarking of existing models
Pages 23-34
Author(s): Moumna Saadaoui*, & Soumiya Mekkaoui
Open Access

Full Text 3
Abstract
Problem Statement: Literature proposes several models of organizational knowledge creation: Nonaka's model, Nissen's model and Boisot's model. Each model has its strengths and weaknesses.
Research Questions: Which model of organizational knowledge creation is more accurate?
Purpose of the Study: In the knowledge based economy, knowledge asset is the main source of sustainable competitive advantage. Thus, companies should manage their knowledge. Especially, they should know how to create and apply new knowledge because it allows them to leave their competitors behind by undertaking innovative actions.
Research Methods: To solve the research question, a critical analysis of existing literature has been done.
Findings: As a result, a conceptual model of knowledge creation will be proposed.
Conclusions: In practice, several methods could be used by companies to enhance knowledge creation: best practice cases, communities of practice, databases, electronic discussion forums, experience reports, experience workshops, expert interviews, knowledge broker, knowledge maps and project briefings. 
http://dx.doi.org/10.15405/epsbs.2015.05.5 

No: 4
Title: The Relationship Between Mathematics Grades and the Academic Performance of The Accounting Students' Department (A case Study on Accounting Department Students at Al-Zaytoonah University of Jordan)
Pages 35-41
Author(s): Osama Shaban*
Open Access

Full Text 4
Abstract
Problem Statement: The accumulated average of 60 percent of the accounting graduated students fall in “D” category, which is a concerning results, and eventually called for this research paper.
Research Questions: What causes the huge drop in the accumulated average of the accounting students?
Purpose of the Study: To figure whether mathematics subjects is the real reasons which caused the huge fall of these students in the “D” category or not.
Research Methods: The academic results of 113 accounting students who were graduated by the second semester 2014 were analyzed using the Pearson Product Moment Correlation Coefficient Applied through the statistical program SSPS
Findings: There is a significant positive relationship between mathematics’ subjects (Business Mathematics, Business Statistics, Quantitative Methods in Management, and Principles of Accounting). and the accumulative average of the accounting students
Conclusions: The study concluded that, mathematics subjects’ grades have a significant positive effect on the academic performance of the accounting department students.
http://dx.doi.org/10.15405/epsbs.2015.05.6 

No: 5
Title: Development research and methods for aluminum industry optimization
Pages 42-46
Author(s): Adrian Ioana*, Anda Preda, Liviu Besea
Open Access

Full Text 5
Abstract
Problem Statement: This paper shows an original method for aluminum’ making optimization. This method is based on the analysis of the functional and technological performances of specific furnaces.
Research Questions: The main research question of our article is: what are the best research methods for aluminum industry optimization?
Purpose of the Study: The main purpose of the Study is optimization of aluminum industry.
Research Methods: The main research methods are: The principle of analogy – consists in observing and analysing competently the modelated reality, using both analogy with other fields of research and logical homology, the modelated subject definition, the effiency criterias definition, making the options, choices evaluating, choosing the final solution.
Findings: The main findings of our study are: mathematical modeling of the aluminum’s technological processes for the optimization of the functional and technological performances of this complex unit is based on many specific principles, the modeling system’s central element of the aluminum’ technological processes conceived consists of the system’s criteria function.
Conclusions: The mathematical model of prescribing the criteria function concept consists of transforming the Criteria Function (CF) in Quality-Economical Matrices (MQE). The levels of prescribing the criteria function can be obtained by using a composition algorithm for three vectors: T vector – technical parameters’ vector (ti) E vector – economical parameters’ vector (ej) P vector – weight vector (p1). 
http://dx.doi.org/10.15405/epsbs.2015.05.7

No: 6
Title: The extent of applying the International Public Sector Accounting Standards by the Jordanian Public Sector
Pages 47-63
Author(s): Ziad Al-Zubi*
Open Access

Full Text 6
Abstract
Problem Statement: There is a Gap between the IPSAS and what is really applied by the Jordanian public sector
Research Questions: To what extent is the Jordanian public sector is applying the IPSAS .
Purpose of the Study: To examine the extent of applying the International Public Sector Accounting Standards (IPSAS) by the Jordanian public sector
Research Methods: A questionnaire has been designed for achieving the purpose of the study, and the SPSS package were applied in addition to other statistical measures in order to reach conclusions.
Findings: The Jordanian public sector is applying the International Public Sector Accounting Standards in weakly form
Conclusions: The Jordanian public sector is applying the International Public Sector Accounting Standards in weakly form
http://dx.doi.org/10.15405/epsbs.2015.05.8