Vol 3, No 2, July - December 2018
Permanent URI for this collectionhttps://cam-ed-oar.com/handle/cam-ed-oar/596
Browse
7 results
Search Results
Publication Learning Styles: A primary data-based research using 127 student responses (of first semester history students) to questionnaires about their preferred senses for learning (visual, auditory or kinaesthetic) and student interviews(CamEd Business School, December 30, 2018) Peter BainbridgeThis research is aimed at discovering how history students at CamEd, who are in their first semester, prefer to learn. This is a study of the three main senses (visual, auditory and kinaesthetic) used by learners and aims to find out which they rank as most important and therefore what classroom tasks would involve them most in the learning of history. The results are intended to inform the teacher as to how to enhance the learning and teaching environment inside and outside the history class. The interviews with students helped in producing ideas and checking the outcome of the questionnaire data.Publication The Causes Of The Skills Gap And Need For A Coherent Migrant Labor Program In Cambodia: A Background to the Establishment of MEIHO APHIVAT CO. LTD.(CamEd Business School, December 30, 2018) Andy AhmedThis research paper is intended to be the first in a series that will effectively form an archive of the history and growth of a specific company known as MEIHO APHIVAT CO., LTD. The second part will chart the origin and first steps of the start-up company, but preceding that in this paper I will review literature that will help to explain the historical, cultural and economic background in order to demonstrate the importance of this company to the Cambodian economy, and indeed society. In its initial guise, Meiho Aphivat is a Japanese-funded recruitment agency along with language school and training centre charged with recruiting and training Cambodians to serve for three to five years as migrant trainees/workers in Japan before returning to Cambodia where their skills will be put to use to the betterment of the Cambodian economy. Thus, the first section of this paper will briefly illustrate the background of the industry with reference to the demographics of the two nations.Publication Capital Budgeting Practices and Risks Adjustment: Practices among Cambodian Companies(CamEd Business School, December 30, 2018) Muhammad M. Ma’aji; Casey BarnettThe purpose of this paper is to investigate prevailing capital budgeting practices in among Cambodian companies. A comprehensive primary survey was conducted of 53 out of 130 financial managers of manufacturing companies in Cambodia. Gathered data were then analysed using appropriate statistical techniques. The findings show that payback period, net present value (NPV), discounted payback period and accounting rate of return (ARR) are the most popular evaluation techniques. The study also finds that interest rate risk, as well as business cycle risk, are mainly adjusted with a discount rate, and the commonly used method for calculating the cost of capital is the after-tax cost of debt and the weighted average cost of capital (WACC). Furthermore, the finding suggests that the longer the existence of a company, the more likely for it to use NPV method. The finding also reveals that the higher the amount of capital investment, the more it is likely to use the NPV method, while the smaller the amount of capital investment, the more likely the payback method will be used. With higher educational background, NPV and ARR are most likely the methods to be used in capital budgeting among the Cambodian firms. Since Cambodia is an unexplored country in capital budgeting practices, this research is the first to explored and originally contributed to the extant literature per se. This study contributed to academics, practitioners, policymakers and stakeholders of the company. Moreover, this research has proffered a more reliable and comprehensive analysis of capital budgeting practices among Cambodian manufacturing firms. Keywords: Capital Budgeting, Net Present Value, Risk, Payback period, WACC.Publication Application of Interest Ceiling on Microfinance Loan in Cambodia(CamEd Business School, December 30, 2018) Sereyvath KyMicrofinance is a main source of capital for small loan borrower which the role of bank disappears for such loan. However, the loan provided by microfinance contains both negative and positive consequences for rural development. With easy-getting loan, borrow do not hesitate to borrow loan with care about their income which cause high saturation. In order to reduce loan saturation and ability of paying back loan, an interest ceiling is set by the Royal Government of Cambodia. So, our research aims to find whether the interest ceiling can be applied or not, and the effect on financing to rural business. Aftermath, a present of additional fee for loan process was charged to the borrow. However, this interest ceiling cannot be applied without the fee. The use of loan plays important role for the borrower to pay back. Without business guideline and with encouragement from the credit officer, people borrow the loan from finance to financing the personal consumption rather than for business processing. Keywords: Loan, Saturation, Interest ceilingPublication A Note on Legal Methods: Recent Caselaw in Cambodia(CamEd Business School, December 30, 2018) Virak PrumThis article begins with a glance at what generally distinguishes public law from private law, then highlights the chief different origins of two main western legal traditions: common law and civil law. Although traditionally belonging to the civil law tradition, parts of Cambodian legal system have increasingly adopted and applied stare decisis legal method found in the common law too. This adoption is evidenced in the way the Arbitration Council (labor) has developed its jurisprudence over the years. I believe that the influence of stare decisis will steadily increase in Cambodia. Keywords: Common Law; Civil Law; Jurisprudence.Publication Evolution of Marketing: A Cambodian Perspective(CamEd Business School, December 30, 2018) Huseyin GüngörThis research briefly sketches the evolution of marketing from traditional marketing mix (4P) to recent developments including Artificial Intelligence (AI) and concisely defines 10 marketing topics in four different evolution stages. Then an online survey gauges the perceptions of business school students and business professionals about the marketing maturity levels in Cambodia. Results indicate that marketing in Cambodia is still in an elementary stage. Keywords: Artificial Intelligence, Marketing Strategy, Cambodia.Publication IAS 41 and Latex Harvest in Cambodia(CamEd Business School, December 30, 2018) Casey BarnettIFRS is increasingly required in developing economies. Among these countries, agriculture is typically a key component of the economy.” This study investigates how the International Financial Reporting Standard (IFRS) on agriculture, International Accounting Standard (IAS) 41, is applied to the primary agricultural produce in the rubber industry, latex. The scope of the study was limited to rubber producers that also conduct post-harvest processing in a developing economy, Cambodia. Cambodia is a country in Southeast Asia that requires compliance with either Cambodian International Financial Reporting Standards (CIFRS) or CIFRS for SMEs, which are identical to IFRS and IFRS for SMEs.