Vol. 5 No. 10 (2013)

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This paper aims to exam the connection among intellectual capital, corporate governance and firm performance. Firm performance measured by Tobin’s Q is an important indicator. Business function such as R&D, advertising, and human resources, after adjusting for sales, remains important factors. Especially, management team should be aware of using leverage because excessive debt usage leads to poor Tobin’s Q. Investors should be cautious of capital structure when forming their investment portfolios. Although the influences of ownership structure on firm performance are not consistent, the effects are significant. Finally, whether there is independent director and the holdings ratio of board of director definitely affect the firm performance.

This study is aimed at revealing how performance management system (PMS) relates to procurement and separation among employees in an organization. Several researches have been embarked upon in determining how one or two human resource management (HRM) practice (s) influence employee performance, however, an approach to studying the mediating effect of ICT adoption between procurement and separation and performance management system is still begging for rigorous academic attention. To reduce this widely created gap, the paper aimed at determining whether the procurement and separation are correlated to performance management system. The results however obtained through SmartPLS confirmed that there is full mediation effect of ICT adoption on one relationship and a partial mediation effect on the other.

Studies on developing models for e-retail implementation for consumer co-operative business are very scarce. Co-operative businesses appear to be anxious about going into online retailing since Malaysian Internet shopping is still new, customers are not very familiar and skeptical towards online shopping. Consequently a case study (participant observation) will be undertaken in this study to accomplish main aim in implementation Content Management System (CMS) in developing design process of consumer co-operative website. Web design process model by Kiatruangkrai et al. (2010) and Goi(2007a) have been the foundation guideline in designing the website. Package selection web based application has been used in design stage which can easily help non professional web developer to design their online shopping website. As a conceptual paper, this research is limited to literature and prior research. It offers the benefit to new direction for further research on web design process model. This paper provides researcher with a proposed model of web design process. The proposed model should also be tested in relation with e retail business.

Recently the global corporate financial reporting scene has experienced a tremendous transformation with an unprecedented number of countries and enterprises around the world adopting IFRS as a basis in preparing financial statements. In Nigeria, the journey towards adoption of IFRS started in December 2010 and thus an implementation roadmap was designed which was broken down into three phases. Based on the above affirmation, the study assesses the achievements recorded so far, challenges being encountered, and measure taken in order to ensure a smooth and successful implementation of the three phases. Hence, the study is predominantly based on review of various journals, research papers, newspaper articles, periodicals and other documentary materials of professional accounting bodies as well as conferences, seminars and workshop papers. Consequently, the study found that most publicly quoted companies listed on the Nigerian stock exchange (NSE) were still far behind in their implementation process. Thus, the reason for the delay is attributed to several factors which ranges from challenge with amendment of the existing tax laws, the level of awareness among various stakeholders, weak compliance and enforcement mechanisms, the education level and experience, insufficient technical capacity, inadequate planning on the part of companies’ management as well as inadequate private sector participation. Accordingly, suggestions were made on how to forestall these challenges and ensure a smooth and successful implementation of the next phases.

This research focuses on providing Online Public Access Catalog services to university students via mobile phone in order to enhance the traditional library walk in services and online library access using a computer. This research comprises of three main findings in relation with mobile OPAC services. First, it investigates student’s perception in using mobile phone to access OPAC services in the educational environment. Next, it identifies and adopts mobile content design guidelines in the development of Mobile OPAC Services (MOS) prototype application. Third, it develops MOS prototype Application for NonSmartphone users. Quantitative and qualitative data analysis techniques conducted to identify student’s uses and needs for mobile library services access. The survey derived 73% of the students prefer to access the Online Public Access Catalog (OPAC) via mobile phone. The reason being is that OPAC provide major services of the library such as searching for learning materials, new titles in the library, reservation list and other related services. By conducting the survey, we discovered 71% of the students are using non-smart phone because they are still studying and unable to buy a smart phone which is expensive. Based on this finding we design a Mobile OPAC Service (MOS) prototype application for university students to access Online Public Access Catalog services via non-smart phones. The mobile OPAC services will bring libraries one step ahead in the wireless information technology world in meeting their patrons needs and providing quality education resources.