International Journal of Business & Applied Sciences (IJBAS) is an international double- blind peer reviewed journal of Business and Applied Sciences Academy of North America (BAASANA) that provides guidance for those involved at all levels of business and applied sciences. The IJBAS is unique in a sense that it encourages interdisciplinary research and provides a platform for dialogue among researchers in general business and applied sciences. The journal publishes research papers, the results and analysis of which will have implications or relevance to policy makers and practitioners in relevant fields. While IJBAS gives priority to empirical/analytical research papers, it also publishes original conceptual papers, review papers, case studies, and book reviews.
Special Issues devoted to important topics in business, applied sciences, and related topics, will be occasionally published.
The journal is an invaluable support to academics and researchers in the field, and to all those charged with setting policies and strategies for business and social organizations.
Professionals, academics, researchers, managers, policy makers
Dr. Yam B. Limbu, Editor-in-Chief
Montclair State University, USA
Email: firstname.lastname@example.org or email@example.com
Dr. M. Ruhul Amin, Managing Editor
Bloomsburg University of Pennsylvania, USA
Email: firstname.lastname@example.org or email@example.com
News & Events
IJBAS Vol. 7 No. 3, 2018 Coming Soon………………………….
“Role of switching costs and perceived risk in managing
Customer loyalty in Vietnam e-commerce”
By Dung Phuong Hoang, Nam Hoai Nguyen……………………………………… 14
“Developing software piracy free organization: A case of an
American business school in China”
By Jeonghwan Choi, Rongxuan An, Jialu Zhao, Xiaohan Mao, Lingtian He ………….. 37
“Corporate Tax Aggressiveness in the 2007–2008 Financial Crisis”
By Amy E. Ji……………………………………………………………. 48
“The Utilization of Scripts in Designing Charity Promotion Strategy:
The Case of Animals”
Robin T. Peterson, Yam B. Limbu …………………………………………. 53
“Together we grow: Communication and social capital in micro-credit
for women’s empowerment in Bangladesh”
By M. Delwar Hossain, Mohammad Delwar Hosen………………………………….67
Exactly What To Say: The Magic Words for Influence and Impact
Reviewed by Thomas Tanner………………………………………………… 69
Just Accepted Articles
Resilience as a Predictor of Variations in Freshmen Retention
Stephanie A. Shaw
Abstract: As institutions of higher learning struggle to retain their incoming freshmen beyond the first year, it is posited that “at risk” students are more vulnerable to departure for financial reasons among other stressors. This mixed method study seeks to better understand the relationship between resilience and variations in freshmen retention, of students at a predominantly Catholic and Vincentian University in Queens, New York. An examination of how resilience impacted retention was explored through a focus group. Implications of this research is intended to provide insight to advisors and faculty working on prospective freshmen students. The study looks at the ability of freshmen students to navigate beyond their first year and the adaptability of institutions of higher learning to engage, engage, and engage. The implementation of resilience training will be advantageous to college/university advisors and faculty, as they grow in their understanding of the need to nurture resilience among their freshmen through engagement, developmental advisement, and faculty involvement. The research has shown that as levels of student involvement/engagement increase, so does student resilience and retention in higher education.
Keywords: resilience, retention, persistence, engagement
Role of switching costs and perceived risk in managing customer loyalty in Vietnam e-commerce
Dung Phuong Hoang, Nam Hoai Nguyen
Abstract: This research investigates the effects of switching costs and perceived risk on customer loyalty in Vietnam e-commerce context. The study also examines the mediating roles of switching costs and perceived risk in the relationships between important factors including communication, satisfaction and personalization and customer loyalty. A questionnaire survey was conducted with the sample of 437 Vietnamese online shoppers. AMOS 22 was used to analyze the data. The results indicate that perceived risk does not directly affect customer loyalty; instead, the effect of perceived risk on customer loyalty is totally mediated by switching costs. Moreover, switching costs and perceived risk significantly mediate the relationship between each of customer satisfaction, communication and personalization on customer loyalty. The findings give an insight into the roles of switching costs and perceived risk in managing customer loyalty as well as demonstrate new perspectives in explaining paths from customer satisfaction, communication and personalization to customer loyalty.
Keywords: e-loyalty, e-satisfaction, switching cost, perceived risk, e-tailing, personalization
Developing software piracy free organization: A case of an American business school in China
Jeonghwan Choi, Rongxuan An, Jialu Zhao, Xiaohan Mao, Lingtian He
Abstract: The habituation of legal software use for students on college campuses is important because it helps future professionals exercise the rules of ethical compliance. In this action research study, over a two-year period, we investigated the effects of planned change interventions (a.k.a. organizational development efforts) on legal software use at an American business school in China. We examined correlations among the unified theory of acceptance and use of technology constructs by using the partial least square structural equation modeling technique. After obtaining the evaluative surveys from undergraduate business students (n = 215), the results indicated that the adoption rate of legal software increased from 40% to 71%, and change interventions accelerated the speed of legal software use. While performance expectancy, effort expectancy, and social influence had significant influences on behavioral intention, we found a substantial gender difference in the effect of facilitating condition on the legal software use behavior. Females are less likely to accept legal software that is mandated by the organizational policy, but they are highly influenced by the social influence. We also found out that participants accept legal software differently according to their respective year in the organization. Relatively new students are sensitive to the organizational policy whereas experienced students give more attention to the benefits of using legal software. Based on these findings, we suggest gender sensitive organizational policy and structured institutional efforts to build a software piracy free organization.
Keywords: software piracy, organizational development, action research, technology acceptance, change intervention, global campus, china, business education, PLS-SEM
Together we grow: Communication and social capital in micro-credit for women’s empowerment in Bangladesh
M. Delwar Hossain, Mohammad Delwar Hosen
Abstract: The empowerment of women is a fundamental component of global social economic development. Despite the importance of empowering women, women have long been subjugated around the world. Even though economically Bangladesh is in undeveloped Global South, the country has set a milestone through creation of a model to eradicate poverty by empowering women. In this study, we examined the effect of group dynamics in building social capital and how women could benefit by utilizing this social capital to get micro-credit. In turn, women are enabled to empower themselves and improve their lives. This is a qualitative study and data were collected based on in-depth interviews and Focus Group Discussion (FGD). The results showed that group communication and social capital are important factors for micro-credit. Thus, Bangladeshi micro-credit borrowers get benefit from group bonding to get the loan and become socio-economically empowered. In this respect, this project will extend the existing knowledge of the role of communication in women’s empowerment in Bangladesh.
Keywords: Group Communication, Social Capital, Women Empowerment, and Micro-credit, Bangladesh
Corporate Tax Aggressiveness in the 2007–2008 Financial Crisis
Amy E. Ji
Abstract: This paper examines the impact of the 2007-2008 financial crisis on corporate tax aggressiveness. I hypothesize that, during the crisis, firms adopt more aggressive tax policies to save cash internally as external capital is harder or more costly to obtain because of the tight financial markets. Consistent with the prediction, my findings show that firms exhibited higher levels of tax aggressiveness in the crisis period than in the non-crisis period. I further find that the impact of the crisis on corporate tax aggressiveness was stronger for firms with lower cash holdings (i.e., firms more susceptible to the credit supply shock). Overall, the results suggest that the credit crisis affects firms’ aggressive tax behaviors via its negative impact on their funding ability.
Keywords: Tax aggressiveness, Crisis, FIN 48, Financial crisis, Taxes
The Utilization of Scripts in Designing Charity Promotion Strategy – The Case of Animals
Robin T. Peterson, Yam B. Limbu
Abstract: The purpose of this study is to explore the usefulness of scripts in the promotional materials of animal welfare charitable organizations. A content of the printed promotional material used, over a two-year period, by eighty-two animal welfare charitable organizations that is sent to current and potential donors through the mail was analyzed. The paper indicates how scripts can be of value in selecting promotion ingredients. The results can serve as a guide and a thinking stimulant for those who are designing animal welfare promotions. The utilization of scripts as a means of selecting points for animal charity programs appears to have considerable potential.
Keywords: Scripts, charities, promotion, content analysis, animals
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