Volume 1, Issue 2

How Do Malaysian ACE Market Companies Report Comprehensive Income?
Original Research
In Nov 2009, the Malaysian Accounting Standards Board (MASB) released FRS 101, Presentation of Financial Statements, effective for fiscal years beginning on or after 1 January, 2010. This statement established certain standards for reporting and presenting comprehensive income in the general-purpose financial statements. In accordance with the definition provided by FRS 101, total comprehensive income is the change in equity during a period resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. Data were collected from 84 non-financial companies of the ACE market listed on the Bursa Malaysia (Malaysian Stock Exchange). The study showed that 82 companies used a first format which combined the statement of net income and comprehensive income (using a single statement of comprehensive income), while only 2 companies used the second format which separated the income statement from the statement of comprehensive income. Only 51 companies reported items that fall under the Other Comprehensive Income (OCI) category. Foreign currency translation adjustment was the most prominent item in the OCI, followed by gains and losses on re-measuring available-for-sale financial assets. Almost half of the companies that reported OCI were negatively affected by the foreign currency translation adjustment. Further, the paper also discusses some ancillary findings pertaining to the presentation of the details of comprehensive income.
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Journal of Business and Management Sciences. 2013, 1(2), 23-31. DOI: 10.12691/jbms-1-2-3
Pub. Date: May 03, 2013
47465 Views13214 Downloads36 Likes
Exploring the Relationship between Job Satisfaction and Organizational Commitment among Health Workers in Ekiti State, Nigeria
Original Research
This paper investigated the association between job satisfaction and organizational commitment in the area of health in Nigeria. The objectives of this study were to determine whether reward system, job meaningfulness, job related stress, training were predictors of organizational commitment and also to establish the significant relationship between supervisory roles, and job related stress and organization commitment. The study employed survey research. Primary data was used for the study with questionnaires as research instrument. The subjects of this study were three hundred and thirty employees in the service of Federal Medical Centre in Ido- Ekiti, Ekiti state Nigeria. The hypotheses formulated for the study were tested using correlation analysis, regression analysis, T-test and analysis of variance with the aid of Statistical Package for Social Sciences (SPSS). The findings of the study revealed that the joint effect of independent variables (Reward system, Job related stress, Job meaningfulness, Training, and Supervisory role) jointly and independently predicted Organizational commitment. The research also indicated that there was a significant relationship between reward system and organizational commitment. There was also a significant difference between training and organizational commitment. Based on the findings of this study it was recommended that the management should try as much as possible to give constant attention to things that can enhance job satisfaction. Also, promotion and recruitment should be based on merit, performance on the job, initiative, educational qualifications and experience.
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Journal of Business and Management Sciences. 2013, 1(2), 18-22. DOI: 10.12691/jbms-1-2-2
Pub. Date: May 12, 2013
32592 Views12003 Downloads34 Likes
Logistic Approach to the Dependence of Efficiency of Scientific-and-Technical Projects on Resources
Original Research
The purpose of this work is to study the possibility to realize logistic approach to the process of scientific investigations and creation of innovation products. In the logistic equation, for the first time it has been offered the parameter r – the level of creativity inherent to a scientific team, which depends on the whole set of factors, namely: scientific level and experience of the leader and co-workers, their medium age and ambitions, and work conditions as well, including psychological climate and using the promising methods for stimulation to achieve high results. When resources are limited, at the initial stages of performing investigations it is expedient to determine the most promising and efficient direction for development and concentrate all the resources for its realization. It has been ascertained that the break in financing prevents efficient using the supplied resources.
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Journal of Business and Management Sciences. 2013, 1(2), 14-17. DOI: 10.12691/jbms-1-2-1
Pub. Date: May 11, 2013
19002 Views6319 Downloads32 Likes