Enterprise Resource Planning Systems and Knowledge Management: A Review of the Literature and Conceptual Framework

This article provides a comprehensive review of the literature published in various articles dated back to 1998 on the role of Knowledge Management (KM) in Enterprise Resource Planning (ERP) systems. This article follows the literature published in this context focusing on two basic themes: KM supporting the ERP systems and KM integration into the ERP system. All the articles published on the relationship between KM and ERP systems published since 1998 were searched. Articles were sorted out on the basic themes they addressed. Most of the work on the role of KM in ERP systems was grouped into two main categories depending on the research subject matter. Integration of ERP systems being one of these basic themes was further investigated, enlisting all possible research articles published so far. Literature review on the KM and ERP relationship can be concludes that despite different relationships explored in the literature, KM has a vital role to play in the success of the ERP system. It is one of the critical success factors which complements the ERP systems to the extent that its absence will diminish the very essence, that is the adaption of ERP systems for the companies signified by the competitive advantage, market agility, and organization efficiency

Accounting Discretion, Loan Loss Provision in Financial Distress: Evidence from Commercial Banks

This study explores the association between earning management practices and financial distress in commercial banks. Earning management is measured through discretionary loan loss provisions and non-discretionary loan loss provisions. Modified Altman’s Z-score has been used as a proxy for financial distress. Panel regression with fixed and random effect has been employed for empirical analysis. The study finds a significant positive association between DLLP, NDLLP and financial distress in terms of the Altman Z-score. In the case of NDLLP, liquidity reduces the probability of financial distress. Whereas, a bank’s SIZE, LEVG and AQ enhance the likelihood of financial distress. The robustness tests were applied to find the association between NDLLP and FD using logistic regression to validate baseline estimates results of the random effect model. The findings of this study have implications for the policymakers, regulators and internal stakeholders to devise effective regulatory measures for well-informed investment decisions

Translation of Human Resource into a Human Capital

Abstract The process of understanding the model of conversion of human resource into human capital in strategic business terms has just begun. Human Capital is the strategic and coherent approach to the management of an organisation's most valued assetsthe people working there who individually and collectively contribute to the achievement of the objectives of the business and this human resource is totally dependent on the behaviors of all the managers and organizational development practitioners because individual and collective behaviors are the creators of an organization's culture and structure. Research on human capital as followed several trajectories; the extent of conversion of human resource into human capital, conversion process of human resource in to human capital and factors contributing to human capital theory. This research uses the cases of conversion process of human resource in to human capital with its affecting factors. This research has the edge of authenticity and reliability of all of its contents as it is done by questioning 98 top level managers of human resource intensive organization of Pakistan. The researchers find that the organizations need a series of interventions in the process of conversion of human resource in to human capital for prosperity

Inter-Linkage between FDI, Imports and Exchange Rate: An Empirical Evidence from Pakistan

Foreign Direct Investment (FDI) is a very important phenomenon of the millennium. It is considered a substitute and complementary for trade. Numerous researches regarding FDI and imports have been conducted, and contradictory results on complex relationship between FDI and Imports are found. The vector error correction model (VECM) and linear hypothesis testing have been applied by considering exchange rate as supplement for better and accurate modelling. The results of the study indicated short run as well as highly significant long run relationship among all variables under study. For imports causality runs from FDI to imports indicating FDI to be complementary variable for imports. Govt needs to implement policies which must boost up exports but curtail imports burden. In order to generate employment and reduce the balance of payments problems, it is therefore, suggested that government should opt and encourage FDI policies relevant to export oriented industries like manufacturing and production sectors along with the exploration of natural resources. Policies should aim to encourage FDI in industrial sector where the surge in import bill is compensated with export performance of the firms. Keywords: Foreign Direct Investment, Imports, Exchange rate and VECM

Nyereségmenedzsment és pénzügyi nehézségek kialakulásának valószínűsége a bankoknál – Bizonyítékok a pakisztáni kereskedelmi bankoktól

A tanulmány a pénzügyi nehézségek (financial distress, FD) és a diszkrecionális elhatárolások alkalmazása közti kapcsolatot hivatott vizsgálni, húsz, a Pakisztáni Értéktőzsdén (Pakistan Stock Exchange, PSX) jegyzett pakisztáni kereskedelmi bank nyereségmenedzsment-gyakorlata alapján. A tanulmány a 2010–2015-ös évek adatait használja fel. A pénzügyi nehézségek felmérésére Altman-féle Z-mutató került alkalmazásra. A Z-mutató értékét a bankok veszélyeztetett és nem veszélyeztetett csoportokba való kategorizálására is alkalmazzák. Emellett a nyereségmenedzsment nem diszkrecionális (non-discretionary accruals, NDA) és diszkrecionális elhatárolások (discretionary accruals, DA) szerint került kategorizálásra. A változók közti kapcsolat tanulmányozására logisztikai megközelítés került alkalmazásra. A megállapítások mutatják, hogy a bankok nem diszkrecionális és diszkrecionális elhatárolások útján kezelik pénzügyi nehézségeiket. Jelen kutatási tanulmány hasznos betekintést kínál a befektetők, könyvvizsgálók és szabályozó hatóságok számára, mivel azonosítja a vezetés által a szigorú szabályozások ellenére alkalmazott intézkedéseket

Measurement of Job Wellbeing Behaviors by Perceived Narcissistic Supervision and Workplace Bullying: The Mediating Role of Emotional Exhaustions: Kamran Khan, Tahira Nazir, Khuram Shafi

The objective of the study is to examine the job wellbeing behaviors by perceived narcissistic supervision and workplace bullying. It also determines the mediating role of emotional exhaustions among the study variables. The data of 395 of employees was collected from banking and telecom sectors organizations located in Rawalpindi and Islamabad. The data was collected in English language administered scales and relationships among variables were examined by using process macro of Preacher and Hayes 2003. Results of the study revealed a significant negative direct association among perceived narcissistic supervision, workplace bullying, and wellbeing behaviors. Further indirect relation between variables significantly was tested by the mediating role of emotional exhaustions among the study variables. Drawing upon the Conservation of resources theory (COR), the present study has contributed to the literature of adverse working conditions with their relationship of job wellbeing behaviors. The obtained results identified the need for the organization to set the wellbeing behaviors and implement policies with response to workplace bullying and perceived narcissistic supervision. Limitations and future directions are provided for further studies in these areas

Exploration of Global Brand Value Announcements and Market Reaction

Brand value is an intangible asset of all firms and plays an important role in a firm’s performance. Many independent firms publish the brand values of the different leading firms worldwide. Here a very simple and basic question is raised; should stockholders and investors consider and analyze brand value when they invest or not. The main objective of this study is to consider this basic question. To answer this question we considered the Global top firms in the period from September 2009 to October 2014. Results are positively significant concerning signaling theory and, it is concluded, in the context of signaling theory, that famous value brands have very important marketplace signals that can help to improve information asymmetry. Investors and stockholders can use this information regarding their investment

A comparative study of United States and China exchange rate behavior: A co integration analysis

Exchange rates always affect the prices of the imports and export of products and services in which countries are trading with other parts of the world. Therefore, exchange rate calculation is one of the essential issues for making appropriate policies. This research investigates the determinants of trade, i.e. import, export, industrial growth, consumption level and oil prices fluctuation, which bring changes in exchange rate and their influence eventually on balance of payments. Data of defined variables was collected on yearly basis for China and USA for thirty one years. By applying cointegration, it is estimated that there existed a long run relationship in both countries. USA and China had significant and correct signs on the short run dynamic and some of the factors did not. Exchange rate did not granger cause balance of payment and balance of payment did not granger cause exchange rate. In conclusion, we found that determinants of balance of trade could affect the exchange rates, also, these rates had considerable effect (positive or negative) on balance of payments. In this twofold study, we found relationship of exchange rate with selected determinants of trade, and also examined their bilateral effect, and then made contrast of both countries

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Average variance extracted.</p

Factor loadings (Stage 1).

Factor loadings (Stage 1).</p