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board</title> <meta name="description" content="Search results for: supervisory board"> <meta name="keywords" content="supervisory board"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="supervisory board"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 818</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: supervisory board</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">818</span> Supervisory Board in the Governance of Cooperatives: Disclosing Power Elements in the Selection of Directors</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kari%20Huhtala">Kari Huhtala</a>, <a href="https://publications.waset.org/abstracts/search?q=Iiro%20Jussila"> Iiro Jussila</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The supervisory board is assumed to use power in the governance of a firm, but the actual use of power has been scantly investigated. The research question of the paper is “How does the supervisory board use power in the selection of the board of directors”. The data stem from 11 large Finnish agricultural cooperatives. The research approach was qualitative including semi-structured interviews of the board of directors and supervisory board chairpersons. The results were analyzed and interpreted against theories of social power. As a result, the use of power is approached from two perspectives: (1) formal position-based authority and (2) informal power. Central elements of power were the mandate of the supervisory board, the role of the supervisory board, the supervisory board chair, the nomination committee, collaboration between the supervisory board and the board of directors, the role of regions and the role of the board of directors. The study contributes to the academic discussion on corporate governance in cooperatives and on the supervisory board in the context of the two-tier model. Additional research of the model in other countries and of other types of cooperatives would further academic understanding of supervisory boards. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board" title="board">board</a>, <a href="https://publications.waset.org/abstracts/search?q=co-operative" title=" co-operative"> co-operative</a>, <a href="https://publications.waset.org/abstracts/search?q=supervisory%20board" title=" supervisory board"> supervisory board</a>, <a href="https://publications.waset.org/abstracts/search?q=selection" title=" selection"> selection</a>, <a href="https://publications.waset.org/abstracts/search?q=director" title=" director"> director</a> </p> <a href="https://publications.waset.org/abstracts/102206/supervisory-board-in-the-governance-of-cooperatives-disclosing-power-elements-in-the-selection-of-directors" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/102206.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">174</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">817</span> Does Supervisory Board Composition Influence Sustainability Reporting Quality?</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Patrick%20Velte">Patrick Velte</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Sustainability reporting has become a central element of modern corporate governance practice. This paper is the first to recognize supervisory board independence, sustainable expertise and gender diversity in two European two tier countries and their impact on sustainability reporting quality. For a sample of 188 German and Austrian companies which are listed at the Prime Standard of the Frankfurt and Vienna Stock Exchange for the business years 2012-2013, descriptive findings show that CSR reporting quality is still low in both countries. Furthermore, multiple regressions state that independent and female members in the supervisory board do have a positive impact on CSR reporting quality in Germany and Austria. However, the existence of sustainable experts in the supervisory board both in Germany and Austria shows a positive but insignificant impact. Our findings suggest that the current European corporate governance regulations can be a useful instrument to increase the quality of modern CSR reporting for the stakeholders. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=sustainability%20reporting" title="sustainability reporting">sustainability reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=gender%20diversity" title=" gender diversity"> gender diversity</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20independence" title=" board independence"> board independence</a> </p> <a href="https://publications.waset.org/abstracts/23745/does-supervisory-board-composition-influence-sustainability-reporting-quality" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/23745.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">397</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">816</span> Endogeneity between Shari'ah Governance and Board Governance and Its Impact on Financial Stability</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sabur%20Mollah">Sabur Mollah</a>, <a href="https://publications.waset.org/abstracts/search?q=Asma%20Mobarek"> Asma Mobarek</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to explore the endogenous relationship between Shari’ah governance and board governance for Islamic banks to identify complementary or substituting relationship between these governance parameters. By using a sample of 161 Islamic Banks from 24 countries for the period of 2005-2013, we show an endogenous relationship between Shari’ah Supervisory Board (SSB) and Board of Directors (BoD). In this relationship, SSB and BoD complement each other. We also show that this complementary relationship between SSB and BoD helps enhance both management and asset quality, but mitigates capital adequacy, earnings, and liquidity in Islamic banks. The study has important implications for financial stability in the Islamic banking system. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shari%E2%80%99ah%20Supervisory%20Board" title="Shari’ah Supervisory Board">Shari’ah Supervisory Board</a>, <a href="https://publications.waset.org/abstracts/search?q=Boards%20of%20Directors" title=" Boards of Directors"> Boards of Directors</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banking" title=" Islamic banking"> Islamic banking</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20stability" title=" financial stability"> financial stability</a> </p> <a href="https://publications.waset.org/abstracts/108886/endogeneity-between-shariah-governance-and-board-governance-and-its-impact-on-financial-stability" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/108886.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">188</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">815</span> Board Regulation and Its Impact on Composition and Effects: Evidence from German Cooperative Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Markus%20Stralla">Markus Stralla</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study employs a GMM framework to examine the impact of potential regulatory intervention regarding the occupations of supervisory board members in cooperative banking. To achieve insights, the study proceeds in two different ways. First, it investigates the changes in board structure prior and following to the German Act to Strengthen Financial Market and Insurance Supervision (FinVAG). Second, the study estimates the influence of Ph.D.Share, professional concentration and supervisory power on bank-risk changes in consideration of the implementation of FinVAG. Therefore, the study is based on a sample of 246 German cooperative banks from 2006-2011 while applying four different measures of bank risk, namely credit-, equity-, liquidity-risk, and Z-Score, with the former three also being addressed in FinVAG. Results indicate that the implementation of FinVAG results in (most likely unintentional) structural changes, especially at the expense of farmers, and affects all risk measures and relations between risk measures and supervisory board characteristics in a risk-reducing and therefore intended way. To disentangle the complex relationship between board characteristics and risk measures, the study utilizes two-step system GMM estimator to account for unobserved heterogeneity and simultaneity in order to reduce endogeneity problems. The findings may be especially relevant for stakeholders, regulators, supervisors and managers. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=bank%20governance" title="bank governance">bank governance</a>, <a href="https://publications.waset.org/abstracts/search?q=bank%20risk-taking" title=" bank risk-taking"> bank risk-taking</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20of%20directors" title=" board of directors"> board of directors</a>, <a href="https://publications.waset.org/abstracts/search?q=regulation" title=" regulation"> regulation</a> </p> <a href="https://publications.waset.org/abstracts/61568/board-regulation-and-its-impact-on-composition-and-effects-evidence-from-german-cooperative-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/61568.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">428</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">814</span> Shari'ah Supervisory Board's Performance: The Influence to Quality of Disclosure in Islamic Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dian%20Andari">Dian Andari</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In several decades, Islamic Banks (IBs) has proliferated internationally. To ensure IBs’ accountability to all stakeholders, a governance system is established. Similar to conventional banks (CBs), IBs create corporate governance system. In addition, IBs have Shari’ah Supervisory Board (SSB) as part of Shari’ah governance formed purposively to ensure IBs innovative operations comply to the Shari’ah. Thus, all boards in IBs must actively participate in good corporate as well as Shari’ah governance. The research will analyze SSB’s performance and quality of disclosure by observing 10 IBs annual report from 2011 to 2015 in Gulf countries. The content analysis will be done to see the relationship between SSB’s performance and quality of disclosure in the annual report. The analysis found that event all aspects of disclosure have been meet, financial disclosure still dominates the annual report. This can indicate that the SSB’s focus is on the interest of capital providers. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banks" title="Islamic banks">Islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=Shari%27ah%20supervisory%20board" title=" Shari'ah supervisory board"> Shari'ah supervisory board</a>, <a href="https://publications.waset.org/abstracts/search?q=accountability" title=" accountability"> accountability</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20of%20disclosure" title=" quality of disclosure"> quality of disclosure</a> </p> <a href="https://publications.waset.org/abstracts/73063/shariah-supervisory-boards-performance-the-influence-to-quality-of-disclosure-in-islamic-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/73063.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">329</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">813</span> The Effect of Corporate Governance to Islamic Banking Performance Using Maqasid Index Approach in Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Audia%20Syafa%27atur%20Rahman">Audia Syafa'atur Rahman</a>, <a href="https://publications.waset.org/abstracts/search?q=Rozali%20Haron"> Rozali Haron</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The practices of Islamic banking are more attuned to the goals of profit maximization rather than obtaining ethical profit. Ethical profit is obtained from interest-free earnings and to give an impact which benefits to the growth of society and economy. Good corporate governance practices are needed to assure the sustainability of Islamic banks in order to achieve Maqasid Shariah with the main purpose of boosting the well-being of people. The Maqasid Shariah performance measurement is used to measure the duties and responsibilities expected to be performed by Islamic banks. It covers not only unification dimension like financial measurement, but also many dimensions covered to reflect the main purpose of Islamic banks. The implementation of good corporate governance is essential because it covers the interests of the stakeholders and facilitates effective monitoring to encourage Islamic banks to utilize resources more efficiently in order to achieve the Maqasid Shariah. This study aims to provide the empirical evidence on the Maqasid performance of Islamic banks in relation to the Maqasid performance evaluation model, to examine the influence of SSB characteristics and board structures to Islamic Banks performance as measured by Maqasid performance evaluation model. By employing the simple additive weighting method, Maqasid index for all the Islamic Banks in Indonesia within 2012 to 2016 ranged from above 11% to 28%. The Maqasid Syariah performance index where results reached above 20% are obtained by Islamic Banks such as Bank Muamalat Indonesia, Bank Panin Syariah, and Bank BRI Syariah. The consistent achievement above 23% is achieved by BMI. Other Islamic Banks such as Bank Victoria Syariah, Bank Jabar Banten Syariah, Bank BNI Syariah, Bank Mega Syariah, BCA Syariah, and Maybank Syariah Indonesia shows a fluctuating value of the Maqasid performance index every year. The impact of SSB characteristics and board structures are tested using random-effects generalized least square. The findings indicate that SSB characteristics (Shariah Supervisory Board size, Shariah Supervisory Board cross membership, Shariah Supervisory Board Education, and Shariah Supervisory Board reputation) and board structures (Board size and Board independence) have an essential role in improving the performance of Islamic Banks. The findings denote Shariah Supervisory Board with smaller size, higher portion of Shariah Supervisory Board cross membership; lesser Shariah Supervisory Board holds doctorate degree, lesser reputable scholar, more members on board of directors, and less independence non-executive directors will enhance the performance of Islamic Banks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Maqasid%20Shariah" title="Maqasid Shariah">Maqasid Shariah</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banks" title=" Islamic banks"> Islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=Shariah%20supervisory%20board" title=" Shariah supervisory board"> Shariah supervisory board</a> </p> <a href="https://publications.waset.org/abstracts/89994/the-effect-of-corporate-governance-to-islamic-banking-performance-using-maqasid-index-approach-in-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/89994.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">240</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">812</span> Corporate Governance and Performance of Islamic Banks in GCC Countries</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Samir%20Srairi">Samir Srairi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper investigates the impact of the internal corporate governance on bank performance by constructing a corporate governance index (CGI) for 27 Islamic banks operating in five Arab Gulf countries. Using content analysis on the banks’ annual reports for 3 years (2011-2013), the index construction uses information on six important corporate governance mechanisms, namely board structure, risk management, transparency and disclosure, audit committee, Sharia supervisory board and investment account holders. The results demonstrate that Islamic banks adhere to 54% of the attributes addressed in the CGI. The most frequently reported and disclosed elements are Sharia supervisory board followed by board structure and risk management. The findings related to countries revealed that only two countries, the United Arab Emirates and Bahrain, possess a higher level of CGI. Our regression results provide evidence that Islamic banks with higher levels of corporate governance report high operating performance measured by return on assets and net interest margin. Finally, as of the effect of internal and external factors, we identified four variables that were associated with bank performance, namely size, equity, risk and concentration. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=governance%20mechanisms" title="governance mechanisms">governance mechanisms</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance%20index" title=" corporate governance index"> corporate governance index</a>, <a href="https://publications.waset.org/abstracts/search?q=bank%20performance" title=" bank performance"> bank performance</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banks" title=" Islamic banks"> Islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=GCC%20countries" title=" GCC countries"> GCC countries</a> </p> <a href="https://publications.waset.org/abstracts/47644/corporate-governance-and-performance-of-islamic-banks-in-gcc-countries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47644.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">324</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">811</span> Antecedence of Accounting Value: the Role of Board Capital and Control</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Suresh%20Ramachandra">Suresh Ramachandra</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Accounting values of firms are determined by strategies that firms pursue which are influenced by board characteristics specific to firms. Using two broad constructs of board characteristics, namely, board capital and board control, in the Malaysian context, this research attempts to infer their conjoint relevance to accounting values. The results of this research indicate that firms are able to increase their accounting values by deliberately selecting board characteristics which include director reputation and political affiliations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20values" title="accounting values">accounting values</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20characteristics" title=" board characteristics"> board characteristics</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20capital" title=" board capital"> board capital</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20control" title=" board control"> board control</a> </p> <a href="https://publications.waset.org/abstracts/2427/antecedence-of-accounting-value-the-role-of-board-capital-and-control" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2427.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">362</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">810</span> The Post-Crisis Expansion of European Central Bank Powers: Understanding the Legitimate Boundaries of the ECB's Supervisory Independence and Accountability</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jakub%20Gren">Jakub Gren</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The recent transfer of banking supervision to the ECB has expanded its influence as of a non-majoritarian and technocratic policy-shaper in EU supervisory policies. To fulfil the main policy objectives of the Single Supervisory Mechanism, the ECB has been tasked with building a single supervisory approach to supervised banks across the euro area and is now exclusively responsible for direct supervision of the largest ‘significant’ euro area banks and the oversight of the remaining ‘less significant’ banks. This enhanced supranational position of the ECB significantly alters the EU institutional order and creates powerful incentives to actively pursue integrationist agenda by the ECB. However, this drastic shift has a little impact upon adapting the ECB’s new supervisory mandate to the requirements of democratic legitimacy. Whereas the ECB’s strong pre-crisis independence and limited accountability could be reconciled with democratic principles through a clearly articulated price stability mandate, independence and limited accountability in the context of a more complex supervisory mandate is problematic. Hence, in order to ensure the democratic legitimacy of the ECB/SSM’s supervisory policies, the ECB’s supervisory mandate requires both a lower scope of independence and higher accountability requirements. To address this situation, organizational separation (“Chinese Wall”) between the ECB monetary and supervisory arms was introduced. This separation includes different reporting lines and the relocation of the ECB’s monetary function to a new building complex while leaving its supervisory function at the Euro-tower (“Two Towers”). This paper argues that these measures are not sufficient to establish proper checks and balances on the ECB’s powers to pursue euro zone’s wide supervisory policies. As a remedy, this contribution suggests that the ECB’s Treaties-embedded independence, as set out by art. 130 TFEU, designed to carry out its monetary function shall not be fully applicable to its supervisory function. Indeed functional and conditional reading of this provision to ECB supervisory function could enhance the legitimacy of future ECB’s supervisory action. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accountability%20and%20transparency" title="accountability and transparency">accountability and transparency</a>, <a href="https://publications.waset.org/abstracts/search?q=democratic%20governance" title=" democratic governance"> democratic governance</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20management" title=" financial management"> financial management</a>, <a href="https://publications.waset.org/abstracts/search?q=rule%20of%20law" title=" rule of law"> rule of law</a> </p> <a href="https://publications.waset.org/abstracts/46110/the-post-crisis-expansion-of-european-central-bank-powers-understanding-the-legitimate-boundaries-of-the-ecbs-supervisory-independence-and-accountability" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/46110.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">207</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">809</span> What Determine Corporate Board Diligence: Evidence from Sultanate of Oman</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Badar%20Khalid%20Hakim%20Alshabibi">Badar Khalid Hakim Alshabibi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to examine the determinants of corporate board diligence in the listed firm in Sultanate of Oman, using four corporate board characteristics, the board size, board independence, board gender diversity, and nationality diversity. Design/methodology/approach: Using a sample comprised of all companies listed in the Muscat Securities Exchange over a ten-year period (2009–2019), the study applies Pooled OLS regression to examine the determinants of corporate board diligence. Findings: Drawing from the agency theory and institutional theory, the results reveal that the number of independent board members had statistical significance, suggesting that board independence can improve corporate board diligence, though board size and nationality diversity were found to have a negative association with corporate board diligence. There is no evidence, however, that board gender diversity improves corporate board diligence. Practical implications: The study provides insights for both the investors and regulatory authorities in developing economies. For the investors to be aware about the corporate board characteristics which enhance board monitoring, and for the regulatory authorities to consider revising the corporate governance codes which enhance the quality of governance practices. Originality/value: The study provides new evidence documenting the determinants of corporate board diligence in a developing country such as the Sultanate of Oman, which has a high potential for growth and attracting foreign investment, as stated in Oman vision 2040. In addition, this paper is the first to examine the association between corporate board diligence and corporate board diversity aspects. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board%20diligence" title="board diligence">board diligence</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20monitoring" title="board monitoring">board monitoring</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20composition" title="board composition">board composition</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20diversity" title="board diversity">board diversity</a>, <a href="https://publications.waset.org/abstracts/search?q=oman" title="oman">oman</a> </p> <a href="https://publications.waset.org/abstracts/140877/what-determine-corporate-board-diligence-evidence-from-sultanate-of-oman" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/140877.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">218</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">808</span> The Differences and the Similarities between Corporate Governance Principles in Islamic Banks and Conventional Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Osama%20Shibani">Osama Shibani</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Corporate governance effective is critical to the proper functioning of the banking sector and the economy as a whole, the Basel Committee have issued principles of corporate governance inspired from Organisation for Economic Co-operation and Development (OECD), but there is no single model of corporate governance that can work well in every country; each country, or even each organization should develop its own model that can cater for its specific needs and objectives, the corporate governance in Islamic Institutions is unique and offers a particular structure and guided by a control body which is Shariah supervisory Board (SSB), for this reason Islamic Financial Services Board in Malaysia (IFSB) has amended BCBS corporate governance principles commensurate with Islamic financial Institutions to suit the nature of the work of Islamic institutions, this paper highlight these amended by using comparative analysis method in context of the differences of corporate governance structure of Islamic banks and conventional banks. We find few different between principles (Principle 1: The Board's overall responsibilities, Principles 3: Board’s own structure and practices, Principles 9: Compliance, Principle 10: Internal audit, Principle 12: Disclosure and transparency) and there are similarities between principles (Principle 2: Board qualifications and composition, Principles 4: Senior Management (composition and tasks), Principle 6: Risk Management and Principle 8: Risk communication). Finally, we found that corporate governance principles issued by Islamic Financial Services Board (IFSB) are complemented to CG principles of Basel Committee on Banking Supervision (BCBS) with some modifications to suit the composition of Islamic banks, there are deficiencies in the interest of the Basel Committee to Islamic banks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=basel%20committee%20%28BCBS%29" title="basel committee (BCBS)">basel committee (BCBS)</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance%20principles" title=" corporate governance principles"> corporate governance principles</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20financial%20services%20board%20%28IFSB%29" title=" Islamic financial services board (IFSB)"> Islamic financial services board (IFSB)</a>, <a href="https://publications.waset.org/abstracts/search?q=agency%20theory" title=" agency theory"> agency theory</a> </p> <a href="https://publications.waset.org/abstracts/48490/the-differences-and-the-similarities-between-corporate-governance-principles-in-islamic-banks-and-conventional-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/48490.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">294</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">807</span> A Comparative Analysis of Grade Weighted Average and Comprehensive Examination Result of Non Board Passers and Board Passers</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rob%20Gesley%20Capistrano">Rob Gesley Capistrano</a>, <a href="https://publications.waset.org/abstracts/search?q=Jasper%20James%20Isaac"> Jasper James Isaac</a>, <a href="https://publications.waset.org/abstracts/search?q=Rose%20Mae%20Moralda"> Rose Mae Moralda</a>, <a href="https://publications.waset.org/abstracts/search?q=Therese%20Anne%20Peleo"> Therese Anne Peleo</a>, <a href="https://publications.waset.org/abstracts/search?q=Danica%20Rillo"> Danica Rillo</a>, <a href="https://publications.waset.org/abstracts/search?q=Maria%20Virginia%20Santillian"> Maria Virginia Santillian</a> </p> <p class="card-text"><strong>Abstract:</strong></p> One of the valuable things that shows the intelligence among individuals is the academic background specifically their Grade Weighted Average and the significant result of the Comprehensive Examination. The general objective of the researchers to this study is to determine if there is a significant difference between General Weighted Average and Comprehensive Examination Result of Psychometrician Board Passers and Non-Board Passers. The respondents of this study composed of board passers and non-board passers. The researchers used purposive sampling technique. The result utilized by using T-test Independent Sample to determine the comparison of General Weighted Average and Comprehensive Examination Result of Board Passers and Non Board Passers. At the end, it concluded that the General Weighted Average of Board Passers and Non-Board Passers shows that there is no significant difference, but the average showed a minimal variation. The Comprehensive Examination Result of Board Passers and Non-Board Passers result revealed that there is a significant difference. The performance of comprehensive examination that will test the overall knowledge of an individual and will determine whose more proficient will likely to have a higher score. The result of the comprehensive examination had an impact in the passing performance of board examination. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board%20passers" title="board passers">board passers</a>, <a href="https://publications.waset.org/abstracts/search?q=comprehensive%20examination%20result" title=" comprehensive examination result"> comprehensive examination result</a>, <a href="https://publications.waset.org/abstracts/search?q=grade%20weighted%20average" title=" grade weighted average"> grade weighted average</a>, <a href="https://publications.waset.org/abstracts/search?q=non%20board%20passers" title=" non board passers"> non board passers</a> </p> <a href="https://publications.waset.org/abstracts/101314/a-comparative-analysis-of-grade-weighted-average-and-comprehensive-examination-result-of-non-board-passers-and-board-passers" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/101314.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">189</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">806</span> Board of Directors Gender Diversity, Board Committees and Financial Performance: Evidence from Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Aliyu%20Aminu%20Baba">Aliyu Aminu Baba</a>, <a href="https://publications.waset.org/abstracts/search?q=Yahaya%20Danjuma"> Yahaya Danjuma</a>, <a href="https://publications.waset.org/abstracts/search?q=Ahmad%20Sule%20Liman-Katagum"> Ahmad Sule Liman-Katagum</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the effects of the board of directors’ diversity on firm performance. We investigate the relationship between the number of women directors on the board and important board committees and financial performance measured as return on assets. Our statistical analysis supports the theoretical position of the effect diversity on financial performance. These studies enhanced the previous studies on the board of director’s gender diversity, board committees, and its impacts on firm financial performance. The study uses data from eighteen (18) Nigerian commercial banks. The study finds that banks with a higher number of females directors on board and board committees have higher Earning per share(EPS)) and Return on Assets (ROA). It also finds that some banks did not even have a single female on its corporate board. Evidence imply that decisions concerning the appointment of women to corporate boards should be on criteria and financial performance. It is recommended that banks can enhance their financial performance by having more female directors on their corporate board. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board%20of%20directors" title="board of directors">board of directors</a>, <a href="https://publications.waset.org/abstracts/search?q=gender%20diversity" title=" gender diversity"> gender diversity</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20committees" title=" board committees"> board committees</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a> </p> <a href="https://publications.waset.org/abstracts/47226/board-of-directors-gender-diversity-board-committees-and-financial-performance-evidence-from-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47226.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">323</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">805</span> Bridging between Shariah Law and Legal Framework: A Study of Problems and Solutions of Islamic Banking System in Bangladesh</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Md.%20Abdul%20Kader">Md. Abdul Kader</a>, <a href="https://publications.waset.org/abstracts/search?q=Md.%20Akiz%20Uddin"> Md. Akiz Uddin</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The Islamic banking system is based on the Islamic shariah principles. Islamic banking is set up to avoid riba (interest)--which is prohibited in Islam-- and to prevent unscrupulous practices and participate actively in achieving the welfare-oriented Islamic economy. In the process of offering Islamic banking services, practitioners have been facing several challenges. Out of many challenges, this paper particularly highlights the need for a centralized legal framework for Islamic banks that should be compliant with the shariah law. The researchers employed a qualitative method to collect case studies from high-profile Islamic Bankers and analyzed respective legal documents and policy papers to conduct the study. This study investigates the Shariah Governance Framework (SGF), amended Banking Companies Act, 1991 (Act No. 14 of 1991), and the Shariah Supervisory Board (SSB) of Islamic banks in Bangladesh to evaluate how legal framework supervise and/or monitor Islamic banking system under the jurisdiction of shariah law. The study reveals that the Shariah governance system in Bangladesh is mainly voluntary rather than regulatory, and there is an absence of full-fledged SGF. Though there is no complete Islamic Banking Act for controlling, guiding, and supervising the Islamic banks in Bangladesh, some Islamic banking provisions have already been incorporated in the amended Banking Companies Act, 1991 (Act No. 14 of 1991). Bangladesh Bank did not set up any separate Department at its Head Office to control, guide and supervise the operation of the Islamic banks. So, ensuring the implementation of Shariah principles concurrent with the legal framework of banking policies is recommended in this study. This study also prescribes that the government should enact a law or policy for the operations of Islamic banks in order to improve the Islamic Banking system of Bangladesh. In addition, the central bank can set up a Central Shariah Supervisory Board (CSSB) or authorize the existing Central Shariah Board for Islamic Banks of Bangladesh (CSBIB) to supervise and monitor overall activities of Islamic banks and resolve the disputes among the stakeholders concerning the Shariah issues of Islamic banks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=islamic%20banking" title="islamic banking">islamic banking</a>, <a href="https://publications.waset.org/abstracts/search?q=shariah%20law" title=" shariah law"> shariah law</a>, <a href="https://publications.waset.org/abstracts/search?q=banking%20policies" title=" banking policies"> banking policies</a>, <a href="https://publications.waset.org/abstracts/search?q=shariah%20governance%20framework%20%28SGF%29" title=" shariah governance framework (SGF)"> shariah governance framework (SGF)</a> </p> <a href="https://publications.waset.org/abstracts/164858/bridging-between-shariah-law-and-legal-framework-a-study-of-problems-and-solutions-of-islamic-banking-system-in-bangladesh" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/164858.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">72</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">804</span> Shari'ah Governance in Islamic Banking and Finance - A Comparison Between Malaysia and Other Selected Countries, Current Challenges and Potential Solution</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Muhamad%20Badri%20Bin%20Othman">Muhamad Badri Bin Othman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> As a role model and leading country in the world that establishes and promotes Islamic banking and finance, Malaysia has set up and come up with a set of standards and frameworks to govern its Shari’ah function towards implementing the desired outcome of Islamic banking and finance as new source of wealth creation. This paper, examines and highlights, at the very minimum, the importance and application of Shari’ah governance in Islamic banking and finance in Malaysia as a leading country in Islamic banking and finance. This paper also, compares on Shari’ah governance, which is being adopted between Malaysia and other selected countries namely, Pakistan, Bahrain, Kuwait, United Arab Emirates (UAE) and Qatar. This paper also, aims at highlighting the current challenges and issues faced by the scholars in Shari’ah Supervisory Board (SSB) in deliberating their opinions and fatwa towards the implementation of new products in Islamic banking industry to promote innovation among the industry players. The author of this paper will highlight the major challenges and issues faced by the SSB members of Islamic banks in Malaysia, taking into account the complexity of the operation wise and products of Islamic banking, and how they overcome those challenges and issues identified. This will be done through a series of face-to-face interview sessions which will be conducted with a few prominent figures of Islamic banking and finance scholars in Malaysia to highlight the issues and challenges they are facing towards Islamic financial innovation and subsequently finding solutions for the identified issues and challenges. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shari%E2%80%99ah%20governance" title="Shari’ah governance">Shari’ah governance</a>, <a href="https://publications.waset.org/abstracts/search?q=Shari%E2%80%99ah%20supervisory%20board%20%28SSB%29" title=" Shari’ah supervisory board (SSB)"> Shari’ah supervisory board (SSB)</a>, <a href="https://publications.waset.org/abstracts/search?q=Issues%20and%20challenges" title=" Issues and challenges"> Issues and challenges</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20financial%20innovation" title=" Islamic financial innovation"> Islamic financial innovation</a> </p> <a href="https://publications.waset.org/abstracts/30334/shariah-governance-in-islamic-banking-and-finance-a-comparison-between-malaysia-and-other-selected-countries-current-challenges-and-potential-solution" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/30334.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">421</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">803</span> Understanding Cruise Passengers’ On-board Experience throughout the Customer Decision Journey</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sabina%20Akter">Sabina Akter</a>, <a href="https://publications.waset.org/abstracts/search?q=Osiris%20Valdez%20Banda"> Osiris Valdez Banda</a>, <a href="https://publications.waset.org/abstracts/search?q=Pentti%20Kujala"> Pentti Kujala</a>, <a href="https://publications.waset.org/abstracts/search?q=Jani%20Romanoff"> Jani Romanoff </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the relationship between on-board environmental factors and customer overall satisfaction in the context of the cruise on-board experience. The on-board environmental factors considered are ambient, layout/design, social, product/service and on-board enjoyment factors. The study presents a data-driven framework and model for the on-board cruise experience. The data are collected from 893 respondents in an application of a self-administered online questionnaire of their cruise experience. This study reveals the cruise passengers’ on-board experience through the customer decision journey based on the publicly available data. Pearson correlation and regression analysis have been applied, and the results show a positive and a significant relationship between the environmental factors and on-board experience. These data help understand the cruise passengers’ on-board experience, which will be used for the ultimate decision-making process in cruise ship design. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cruise%20behavior" title="cruise behavior">cruise behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=customer%20activities" title=" customer activities"> customer activities</a>, <a href="https://publications.waset.org/abstracts/search?q=on-board%20environmental%20factors" title=" on-board environmental factors"> on-board environmental factors</a>, <a href="https://publications.waset.org/abstracts/search?q=on-board%20experience" title=" on-board experience"> on-board experience</a>, <a href="https://publications.waset.org/abstracts/search?q=user%20or%20customer%20satisfaction" title=" user or customer satisfaction"> user or customer satisfaction</a> </p> <a href="https://publications.waset.org/abstracts/132154/understanding-cruise-passengers-on-board-experience-throughout-the-customer-decision-journey" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/132154.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">168</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">802</span> Corporate Governance and Financial Performance: Evidence From Indonesian Islamic Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ummu%20Salma%20Al%20Azizah">Ummu Salma Al Azizah</a>, <a href="https://publications.waset.org/abstracts/search?q=Herri%20Mulyono"> Herri Mulyono</a>, <a href="https://publications.waset.org/abstracts/search?q=Anisa%20Mauliata%20Suryana"> Anisa Mauliata Suryana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The significance of corporate governance regarding to the agency problem have been transparent. This study examine the impact of corporate governance on the performance of Islamic banking in Indonesia. By using fixed effect model and added some control variable, the current study try to explore the correlation between the theoretical framework on corporate governance, such as agency theory and risk management theory. The bank performance (Return on Asset and Return on Equity) which are operational performance and financial performance. And Corporate governance based on Board size, CEO duality, Audit committee and Shariah supervisory board. The limitation of this study only focus on the Islamic banks performance from year 2015 to 2020. The study fill the gap in the literature by addressing the issue of corporate governance on Islamic banks performance in Indonesia. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=islamic%20banks" title=" islamic banks"> islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=listed%20companies" title=" listed companies"> listed companies</a>, <a href="https://publications.waset.org/abstracts/search?q=Indonesia" title=" Indonesia"> Indonesia</a> </p> <a href="https://publications.waset.org/abstracts/159534/corporate-governance-and-financial-performance-evidence-from-indonesian-islamic-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/159534.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">127</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">801</span> Board Structure, Composition, and Firm Performance: A Theoretical and Empirical Review</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Suleiman%20Ahmed%20Badayi">Suleiman Ahmed Badayi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Corporate governance literature is very wide and involves several empirical studies conducted on the relationship between board structure, composition and firm performance. The separation of ownership and control in organizations were aimed at reducing the losses suffered by the investors in the event of financial scandals. This paper reviewed the theoretical and empirical literature on the relationship between board composition and its impact on firm performance. The findings from the studies provide different results while some are of the view that board structure is related to firm performance, many empirical studies indicates no relationship. However, others found a U-shape relationship between firm performance and board structure. Therefore, this study argued that board structure is not much significant to determine the financial performance of a firm. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board%20structure" title="board structure">board structure</a>, <a href="https://publications.waset.org/abstracts/search?q=composition" title=" composition"> composition</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20performance" title=" firm performance"> firm performance</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a> </p> <a href="https://publications.waset.org/abstracts/3409/board-structure-composition-and-firm-performance-a-theoretical-and-empirical-review" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/3409.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">566</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">800</span> Mechanical Model of Gypsum Board Anchors Subjected Cyclic Shear Loading</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yoshinori%20Kitsutaka">Yoshinori Kitsutaka</a>, <a href="https://publications.waset.org/abstracts/search?q=Fumiya%20Ikedo"> Fumiya Ikedo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this study, the mechanical model of various anchors embedded in gypsum board subjected cyclic shear loading were investigated. Shear tests for anchors embedded in 200 mm square size gypsum board were conducted to measure the load - load displacement curves. The strength of the gypsum board was changed for three conditions and 12 kinds of anchors were selected which were ordinary used for gypsum board anchoring. The loading conditions were a monotonous loading and a cyclic loading controlled by a servo-controlled hydraulic loading system to achieve accurate measurement. The fracture energy for each of the anchors was estimated by the analysis of consumed energy calculated by the load - load displacement curve. The effect of the strength of gypsum board and the types of anchors on the shear properties of gypsum board anchors was cleared. A numerical model to predict the load-unload curve of shear deformation of gypsum board anchors caused by such as the earthquake load was proposed and the validity on the model was proved. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=gypsum%20board" title="gypsum board">gypsum board</a>, <a href="https://publications.waset.org/abstracts/search?q=anchor" title=" anchor"> anchor</a>, <a href="https://publications.waset.org/abstracts/search?q=shear%20test" title=" shear test"> shear test</a>, <a href="https://publications.waset.org/abstracts/search?q=cyclic%20loading" title=" cyclic loading"> cyclic loading</a>, <a href="https://publications.waset.org/abstracts/search?q=load-unload%20curve" title=" load-unload curve"> load-unload curve</a> </p> <a href="https://publications.waset.org/abstracts/61469/mechanical-model-of-gypsum-board-anchors-subjected-cyclic-shear-loading" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/61469.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">387</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">799</span> What Do Board Members Learn from Their External Connectedness? The Case of Firm Diversification</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Pei-Gi%20Shu">Pei-Gi Shu</a>, <a href="https://publications.waset.org/abstracts/search?q=Yin-Hua%20Yeh"> Yin-Hua Yeh</a>, <a href="https://publications.waset.org/abstracts/search?q=Chao-Ting%20Chen"> Chao-Ting Chen</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Using a dataset consisting of 7,120 firm-year observations from the Taiwan stock market over the 2007-2011 sample period, we find a significantly negative relationship between board external connectedness and firm diversification. We propose a learningeffect hypothesis indicating that an externally connected board member’s experiences in other companies directly affect his recommendations regarding the underlying firm’s diversification. The partial correlation between diversification and the performance of firms with externally connected board members is used as a proxy for the learning effect. The empirical results show that the learning effect is asymmetrically embedded in firm diversification, with negative experiences having a greater effect on firm diversification than positive experiences. Externally connected board members are associated with reduced diversification in one firm after they learn that diversification is detrimental to value in other companies. Moreover, the diversification of a firm due to board external connectedness is moderated by the controlling owner’s interest alignment and entrenchment. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board" title="board">board</a>, <a href="https://publications.waset.org/abstracts/search?q=external" title=" external"> external</a>, <a href="https://publications.waset.org/abstracts/search?q=connectedness" title=" connectedness"> connectedness</a>, <a href="https://publications.waset.org/abstracts/search?q=diversification" title=" diversification"> diversification</a> </p> <a href="https://publications.waset.org/abstracts/20807/what-do-board-members-learn-from-their-external-connectedness-the-case-of-firm-diversification" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20807.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">462</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">798</span> Application of Monitoring of Power Generation through GPRS Network in Rural Residênias Cabo Frio/Rj</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Robson%20C.%20Santos">Robson C. Santos</a>, <a href="https://publications.waset.org/abstracts/search?q=David%20D.%20Oliveira"> David D. Oliveira</a>, <a href="https://publications.waset.org/abstracts/search?q=Matheus%20M.%20Reis"> Matheus M. Reis</a>, <a href="https://publications.waset.org/abstracts/search?q=Gerson%20G.%20Cunha"> Gerson G. Cunha</a>, <a href="https://publications.waset.org/abstracts/search?q=Marcos%20A.%20C.%20Moreira"> Marcos A. C. Moreira </a> </p> <p class="card-text"><strong>Abstract:</strong></p> The project demonstrates the construction of a solar power generation, integrated inverter equipment to a "Grid-Tie" by converting direct current generated by solar panels, into alternating current, the same parameters of frequency and voltage concessionaire distribution network. The energy generated is quantified by smart metering module that transmits the information in specified periods of time to a microcontroller via GSM modem. The modem provides the measured data on the internet, using networks and cellular antennas. The monitoring, fault detection and maintenance are performed by a supervisory station. Employed board types, best inverter selection and studies about control equipment and devices have been described. The article covers and explores the global trend of implementing smart distribution electrical energy networks and the incentive to use solar renewable energy. There is the possibility of the excess energy produced by the system be purchased by the local power utility. This project was implemented in residences in the rural community of the municipality of Cabo Frio/RJ. Data could be seen through daily measurements during the month of November 2013. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=rural%20residence" title="rural residence">rural residence</a>, <a href="https://publications.waset.org/abstracts/search?q=supervisory" title=" supervisory"> supervisory</a>, <a href="https://publications.waset.org/abstracts/search?q=smart%20grid" title=" smart grid"> smart grid</a>, <a href="https://publications.waset.org/abstracts/search?q=solar%20energy" title=" solar energy"> solar energy</a> </p> <a href="https://publications.waset.org/abstracts/26527/application-of-monitoring-of-power-generation-through-gprs-network-in-rural-residenias-cabo-friorj" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/26527.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">593</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">797</span> Board of Directors Characteristics and Credit Union Financial Performance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Luisa%20Unda">Luisa Unda</a>, <a href="https://publications.waset.org/abstracts/search?q=Kamran%20Ahmed"> Kamran Ahmed</a>, <a href="https://publications.waset.org/abstracts/search?q=Paul%20Mather"> Paul Mather</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We examine the effect of board characteristics on the performance and asset quality of credit unions in Australia, using a large sample covering the period 2004-2012. Credit unions are unique in that they are customer-owned financial institutions and directors are democratically elected by members, which is distinctly different from other financial institutions, such as commercial banks. We find that board remuneration, board expertise, and attendance at board meetings have significantly positive impacts on credit union performance and asset quality, while board members who hold multiple directorships (busy directors), have a significant negative impact on credit union performance. Financial performance also improves with larger boards and long-tenured directors in credit unions. All of these relations hold after we control for alternative measures of performance, credit union characteristics and endogeneity problem. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=credit%20unions" title="credit unions">credit unions</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20of%20directors" title=" board of directors"> board of directors</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=Australia" title=" Australia"> Australia</a>, <a href="https://publications.waset.org/abstracts/search?q=asset%20quality" title=" asset quality"> asset quality</a> </p> <a href="https://publications.waset.org/abstracts/26547/board-of-directors-characteristics-and-credit-union-financial-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/26547.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">518</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">796</span> Correlation Analysis between the Corporate Governance and Financial Performance of Banking Sectors Using Parameter Estimation</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Vishwa%20Nath%20Maurya">Vishwa Nath Maurya</a>, <a href="https://publications.waset.org/abstracts/search?q=Rama%20Shanker%20Sharma"> Rama Shanker Sharma</a>, <a href="https://publications.waset.org/abstracts/search?q=Saad%20Talib%20Hasson%20Aljebori"> Saad Talib Hasson Aljebori</a>, <a href="https://publications.waset.org/abstracts/search?q=Avadhesh%20Kumar%20Maurya"> Avadhesh Kumar Maurya</a>, <a href="https://publications.waset.org/abstracts/search?q=Diwinder%20Kaur%20Arora"> Diwinder Kaur Arora</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Present paper deals with problems of determining the relationship between the variables of corporate governance and financial performance of Islamic banks. Here, we dealt with the corporate governance in the banking sector, where increasing the importance of corporate governance, due to their special nature, as the bankruptcy of banks affects not only the relevant parties from customers, depositors and lenders, but also affect financial stability and then the economy as a whole. Through this paper we dealt to the specificity of governance in Islamic banks, which face double governance: Anglo-Saxon governance system and Islamic governance system. In addition, we focused our attention to measure the impact of corporate governance variables on financial performance through an empirical study on a sample of Islamic banks during the period 2005-2012 in the GCC region. Our present study implies that there is a very strong relationship between the variables of governance and financial performance of Islamic banks, where there is a positive relationship between return on assets and the composition of the Board of Directors, the size of the Board of Directors, the number of committees in the Council, as well as the number of members of the Sharia Supervisory Board, while it is clear that there is a negative relationship between return on assets and concentration ownership. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=correlation%20analysis" title="correlation analysis">correlation analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=parametric%20estimation" title=" parametric estimation"> parametric estimation</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20stability" title=" financial stability"> financial stability</a>, <a href="https://publications.waset.org/abstracts/search?q=conventional%20banks" title=" conventional banks"> conventional banks</a>, <a href="https://publications.waset.org/abstracts/search?q=bankruptcy" title=" bankruptcy"> bankruptcy</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20governance%20system" title=" Islamic governance system "> Islamic governance system </a> </p> <a href="https://publications.waset.org/abstracts/22632/correlation-analysis-between-the-corporate-governance-and-financial-performance-of-banking-sectors-using-parameter-estimation" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/22632.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">516</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">795</span> Impact of Board Characteristics on Financial Performance: A Study of Manufacturing Sector of Pakistan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Saad%20Bin%20Nasir">Saad Bin Nasir</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The research will examine the role of corporate governance (CG) practices on firm’s financial performance. Population of this research will be manufacture sector of Pakistan. For the purposes of measurement of impact of corporate governance practices such as board size, board independence, ceo/chairman duality, will take as independent variables and for the measurement of firm’s performance return on assets and return on equity will take as dependent variables. Panel data regression model will be used to estimate the impact of CG on firm performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20size" title=" board size"> board size</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20independence" title=" board independence"> board independence</a>, <a href="https://publications.waset.org/abstracts/search?q=leadership" title=" leadership"> leadership</a> </p> <a href="https://publications.waset.org/abstracts/41048/impact-of-board-characteristics-on-financial-performance-a-study-of-manufacturing-sector-of-pakistan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/41048.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">524</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">794</span> The Result of Using Board Game for Enhancing the Active Citizen of the Undergraduate Students</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Chananporn%20Areekul">Chananporn Areekul</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this study was to study the experimental result of using board games for enhancing the active citizen of the undergraduate students. The research methodology of this study was the quasi experimental research. The sample was 30 undergraduate students that were chosen by the purposive sampling. The instruments were board games for enhancing the active citizen and the questionnaire for measuring the active citizen levels. The result of the mean difference test was found that there were statistically significant differences at the .05 level (t = 2.028, p = 0.047) between before and after using board game for enhancing the active citizen of undergraduate students. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=active%20citizen" title="active citizen">active citizen</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20game" title=" board game"> board game</a>, <a href="https://publications.waset.org/abstracts/search?q=learning%20innovation" title=" learning innovation"> learning innovation</a>, <a href="https://publications.waset.org/abstracts/search?q=undergraduate%20students" title=" undergraduate students"> undergraduate students</a> </p> <a href="https://publications.waset.org/abstracts/122973/the-result-of-using-board-game-for-enhancing-the-active-citizen-of-the-undergraduate-students" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/122973.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">127</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">793</span> Study on the Thermal Conductivity about Porous Materials in Wet State</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Han%20Yan">Han Yan</a>, <a href="https://publications.waset.org/abstracts/search?q=Jieren%20Luo"> Jieren Luo</a>, <a href="https://publications.waset.org/abstracts/search?q=Qiuhui%20Yan"> Qiuhui Yan</a>, <a href="https://publications.waset.org/abstracts/search?q=Xiaoqing%20Li"> Xiaoqing Li</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The thermal conductivity of porous materials is closely related to the thermal and moisture environment and the overall energy consumption of the building. The study of thermal conductivity of porous materials has great significance for the realization of low energy consumption building and economic construction building. Based on the study of effective thermal conductivity of porous materials at home and abroad, the thermal conductivity under a variety of different density of polystyrene board (EPS), plastic extruded board (XPS) and polyurethane (PU) and phenolic resin (PF) in wet state through theoretical analysis and experimental research has been studied. Initially, the moisture absorption and desorption properties of specimens had been discussed under different density, which led a result indicates the moisture absorption of four porous materials all have three stages, fast, stable and gentle. For the moisture desorption, there are two types. One is the existence of the rapid phase of the stage, such as XPS board, PU board. The other one does not have the fast desorption, instead, it is more stabilized, such as XPS board, PF board. Furthermore, the relationship between water content and thermal conductivity of porous materials had been studied and fitted, which figured out that in the wake of the increasing water content, the thermal conductivity of porous material is continually improving. At the same time, this result also shows, in different density, when the same kind of materials decreases, the saturated moisture content increases. Finally, the moisture absorption and desorption properties of the four kinds of materials are compared comprehensively, and it turned out that the heat preservation performance of PU board is the best, followed by EPS board, XPS board, PF board. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=porous%20materials" title="porous materials">porous materials</a>, <a href="https://publications.waset.org/abstracts/search?q=thermal%20conductivity" title=" thermal conductivity"> thermal conductivity</a>, <a href="https://publications.waset.org/abstracts/search?q=moisture%20content" title=" moisture content"> moisture content</a>, <a href="https://publications.waset.org/abstracts/search?q=transient%20hot-wire%20method" title=" transient hot-wire method"> transient hot-wire method</a> </p> <a href="https://publications.waset.org/abstracts/71053/study-on-the-thermal-conductivity-about-porous-materials-in-wet-state" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/71053.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">186</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">792</span> Regulation, Supervision and Accounting Conservatism: Interaction of the Three Pillars of Basel II to Achieve Quality of Reporting Earnings in Worldwide Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=I.%20Diaz%20Sanchez">I. Diaz Sanchez</a>, <a href="https://publications.waset.org/abstracts/search?q=I.%20M.%20Martinez-Conesa"> I. M. Martinez-Conesa</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Illueca"> M. Illueca</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Accounting conservatism is a desirable quality of earnings that is positively associated with the stridency of regulatory and supervisory regimen and high market discipline. But how these three pillars interact each other is the main research question that is not empirically solved. We analyze how regulatory and supervisory regimes interact with the market discipline measures, such as listing status, ownership and market concentration using a sample of 14,651 bank-year observations covering 54 countries over the period 1997-2009. We evidence that regulation a supervision and extend on which they are enforcement is a strong mechanism to achieved accounting conservatism in those countries or situations where the market discipline fails. Generally, the supervisory power reinforces the effect of listing status, ownership and concentration on conservatism, while capital regulatory mitigates the effect of market discipline on conservatism. This paper may contribute to debate about the mechanism introduced by Basel III that strongly increases the regulation, his enforcement, and the supervisory power after long deregulation period. Although Market discipline is relevant to achieve the financial stability, strong Pillar I and II can ensure the quality of the accounting earnings to prevent bank failures. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20conservatism" title="accounting conservatism">accounting conservatism</a>, <a href="https://publications.waset.org/abstracts/search?q=bank%20regulation" title=" bank regulation"> bank regulation</a>, <a href="https://publications.waset.org/abstracts/search?q=bank%20supervision" title=" bank supervision"> bank supervision</a>, <a href="https://publications.waset.org/abstracts/search?q=loan%20loss%20recognition" title=" loan loss recognition"> loan loss recognition</a>, <a href="https://publications.waset.org/abstracts/search?q=market%20discipline" title=" market discipline"> market discipline</a> </p> <a href="https://publications.waset.org/abstracts/92418/regulation-supervision-and-accounting-conservatism-interaction-of-the-three-pillars-of-basel-ii-to-achieve-quality-of-reporting-earnings-in-worldwide-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/92418.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">172</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">791</span> Effect of Pressing Pressure on Mechanical Properties of Elaeis guineensis Jacq. Fronds-Based Composite Board</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ellisha%20Iling">Ellisha Iling</a>, <a href="https://publications.waset.org/abstracts/search?q=Dayang%20Siti%20Hazimmah%20Ali"> Dayang Siti Hazimmah Ali</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Experimental composite boards were fabricated using oil palm (Elaeis guineensis Jacq) fronds particles by applying hot press pressure of 5MPa, 6MPa and 7MPa respectively. Modulus of rupture (MOR) and internal bond strength (IB) of the composite boards made with target density of 0.80 g/cm³ were evaluated. Composite board fabricated under hot press pressure of 5MPa had MOR and IB values of 16.27 and 4.34 N/mm² respectively. Corresponding values for composite board fabricated under hot press pressure of 6MPa were 16.76 and 5.41 N/mm² respectively. Whereas, the MOR and IB values of composite board fabricated under hot press pressure of 7MPa were 17.24 and 6.19 N/mm² respectively. All composite boards met the MOR and IB requirement stated in Japanese Industrial Standard (JIS). Based on results of this work, the strength of mechanical properties of composite board increased with increase of hot press pressure. This study revealed that the selection of applied pressure during fabrication of composite board is important to improve mechanical properties of composite boards. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=composite%20board" title="composite board">composite board</a>, <a href="https://publications.waset.org/abstracts/search?q=Elaeis%20guineensis%20Jacq.%20Fronds" title=" Elaeis guineensis Jacq. Fronds"> Elaeis guineensis Jacq. Fronds</a>, <a href="https://publications.waset.org/abstracts/search?q=hot%20press%20pressure" title=" hot press pressure"> hot press pressure</a>, <a href="https://publications.waset.org/abstracts/search?q=mechanical%20properties" title=" mechanical properties"> mechanical properties</a> </p> <a href="https://publications.waset.org/abstracts/99197/effect-of-pressing-pressure-on-mechanical-properties-of-elaeis-guineensis-jacq-fronds-based-composite-board" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/99197.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">197</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">790</span> Supervisory Emotional Display Affects Employee’s Well-Being</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Huan%20Zhang">Huan Zhang</a>, <a href="https://publications.waset.org/abstracts/search?q=Darius%20K.%20S%20Chan"> Darius K. S Chan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Despite a large number of studies linking emotional labor and its detrimental impact for laborer, research on how emotional labor would influence the receiver is still in its infancy. Especially under the call for “people management”, supervisors inside the organization are more inclined to display happy mood to support their employees, thus endorsing emotional labor. The present study focuses on the employees in the service industry as emotional labor recipients and investigates how they respond to their supervisors’ emotional display, given their sensitivity to emotional cues. Targeted at a sample of 250 survey data from a wide range of customer service professions, this ongoing study examines how perceived supervisory emotional labor would moderate the relationship between employees surface acting and their well-being. Our major hypotheses are that employees’ surface acting predicts well-being level, and that perceived supervisory emotional labor to moderate the surface acting—outcome links. Preliminary findings have provided some support to the hypothesized model. Specifically, supervisors who are perceived to be high in surface acting are also regarded as fake and pseudo, hence the enhancing the detrimental effect of employees’ surface acting is attenuated, resulting in lower job satisfaction, higher physical stress and burnout; whereas perceived high supervisor’s deep acting, as associated with genuine and authenticity, buffers the negative impact and leads to higher job satisfaction, lower physical stress and burnout. This study first confirms the negative impacts of the surface acting on well-being for service industry employees as laborer and then extends the emotional labor studies by considering them as recipients of supervisory emotional labor. The findings provide insights for leaders by pointing out the importance of authentic emotional expression in workplace. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=perceived%20supervisory%20emotional%20labor" title="perceived supervisory emotional labor">perceived supervisory emotional labor</a>, <a href="https://publications.waset.org/abstracts/search?q=surface%20acting" title=" surface acting"> surface acting</a>, <a href="https://publications.waset.org/abstracts/search?q=well-being" title=" well-being"> well-being</a> </p> <a href="https://publications.waset.org/abstracts/24950/supervisory-emotional-display-affects-employees-well-being" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/24950.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">395</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">789</span> The Effects of Corporate Governance on Firm’s Financial Performance: A Study of Family and Non-family Owned Firms in Pakistan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Saad%20Bin%20Nasir">Saad Bin Nasir</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research will examine the impact of corporate governance on firm performance in family and non-family owned firms in Pakistan. For the purpose of this research, corporate governance mechanisms which included are board size, board composition, leadership structure, board meetings are taken as independent variable and firm performance taken as dependent variable and it will be measured with return on asset and return on equity. Firm size and firm’s age will be taken as control variables. Secondary data will collect from audited annul reports of companies and panel data regression model will applied, to check the impact of corporate governance on firm performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board%20size" title="board size">board size</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20composition" title=" board composition"> board composition</a>, <a href="https://publications.waset.org/abstracts/search?q=Leadership%20Structure" title=" Leadership Structure"> Leadership Structure</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20meetings" title=" board meetings"> board meetings</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20performance" title=" firm performance"> firm performance</a>, <a href="https://publications.waset.org/abstracts/search?q=family%20and%20non-family%20owned%20firms" title=" family and non-family owned firms"> family and non-family owned firms</a> </p> <a href="https://publications.waset.org/abstracts/41248/the-effects-of-corporate-governance-on-firms-financial-performance-a-study-of-family-and-non-family-owned-firms-in-pakistan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/41248.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">373</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=supervisory%20board&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=supervisory%20board&page=3">3</a></li> <li class="page-item"><a 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