Vol 2, No 2, July - December 2017

Permanent URI for this collectionhttps://cam-ed-oar.com/handle/cam-ed-oar/580

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Now showing 1 - 7 of 7

Cambodian Tax Audit and its Implications to Private Enterprises
(CamEd Business School, December 30, 2017) Kosal Song
Cambodia tax system is a self-assessment tax system which required enterprises that meet the requirement for tax registration including but not limited to their legalities and turnover’s thresholds to register with the Cambodian tax authority as a small taxpayer, medium taxpayer, or a large taxpayer. These enterprises will self-assess the amounts of taxes to be paid and submit their tax returns with payment of taxes to the tax authority on monthly and annually basis. However, the Cambodia tax regulations provide powers to tax authority to conduct the tax audit and reassess the tax amounts of the enterprises. This research paper aims to provide analysis on how importance the tax audits which conducted by relevant tax authorities are and also discusses the implications of this tax audit for the private enterprises in Cambodia. Based on the data analysis, the research shows that the comprehensive tax audit is more useful for private enterprise compared to the desk tax audit or limited tax audit. This paper provides a suggestion that a combined tax audits would be best for both the tax authority and private enterprise to deal with issues encountered during the tax audit process and can help minimize the tax cost including penalty and interest of private enterprises. Keywords: tax audit; desk tax audit; limited tax audit; comprehensive tax audit
Correlation Study Between F1 CBE Scores and Other Variables
(CamEd Business School, December 30, 2017) Cadungog-Uy, Juliet
Paper FAB/F1 Accountant in Business is one of the subjects in Bachelor of Accounting & Finance (BA) in CamEd Business School taken by the students in the third year. The students also take the computer based examination (CBE) for this paper to earn international CAT qualification. In December 2015 exam, only 45% of the students passed the CBE for F1 paper. In June to December 2016 F1 classes, the F1 lecturer thought of adding more class activities like i) reviewing all technical articles written by the F1/FAB examining team and ii) conducting extended meetings by adding two more sessions to review chapters 1 to 19 of the text book. During these review sessions, the lecturer asked the students present to sign an attendance list to record actual attendance for each session. These additional activities were not done in the preceding year. The purpose of doing these is to determine whether these will help improve the students’ pass rate for F1. The result of the examinations in December 2016 shows that the pass rate for paper F1 increased from 45% in JD 2015 to 64% in JD 2016 (Figure 1). Other factors that may have influenced the CBE scores of students other than their attendance to the review sessions were also looked into. These factors are their Aptis and math scores which were part of the admission tests of CamEd. Aptis test is an English language test package comprising writing, grammar and vocabulary used by CamEd to assess the English skills of incoming students.
Forecasting International Tourist Arrivals in Cambodia Using Holt-Winters Methods
(CamEd Business School, December 30, 2017) Mara Mong
The ability to forecast something is what most people wish. The prediction of tourist time series data is very important in tourism management. There are many methods developed to analyze and forecast univariate time series. This study is mainly focused on forecasting quarterly international tourist arrivals in Cambodia. Holt-Winters method with additive and multiplicative seasonality is used. Diagnostic checking reveals that both models are appropriate but based mean absolute percentage error(MAPE), the model with additive seasonality is better and hence, chosen. keywords: Tourist arrivals; Holt-Winters’ method; seasonality; trend; ACF; MAPE; Ljung-Box test; augmented Dickey-Fuller test; forecast.
Ideas on Leaders and Current Issues among Cambodian Students
(CamEd Business School, December 30, 2017) Douglas Mani-Kandt
Using data gathered in a course on leadership, this paper examines two key perspectives from Cambodian university students: i) who they see as effective leaders, and ii) which current issues and problems they believe are the most critical ones facing their country. The results show that these students often see family members, especially their fathers, as the leaders they look up to the most, followed by Cambodia’s long-ruling former monarch, King Norodom Sihanouk. American Presidents, especially Barack Obama, were also a common choice. Regarding important current issues, the data shows that education, traffic, environmental issues, and corruption all take a prominent place in these students’ minds.
Mind Your Students-A First Exploration in Mental Health Support for Cambodian Students
(CamEd Business School, December 30, 2017) Adriaan Cornet
This paper tries to explore the necessity and different possibilities of mental health support for students enrolled in the higher education field in Cambodia. The paper stresses the importance of mental health support in Cambodian students by highlighting the high prevalence of mental health disorders in the Cambodian population in general and the rise in mental distress within students worldwide. It gives broad recommendations on how to raise mental health knowledge in students and school employees as a starting point for better mental health support in Cambodian higher education. Furthermore it stresses the importance of more research on (study) related mental health distress in Cambodian students to develop tailor made interventions to ensure a better mental health for Cambodia’s future generation. Keywords: Freedom; Non-competition; Jurisprudence.
Non-Competition Clause in the French Labor Law
(CamEd Business School, December 30, 2017) Virak Prum
This article primarily explains the legal framework governing some frequently used arguments for suspending employment contracts. Although the Arbitration Council has built a consistent jurisprudence on suspension cases triggered by serious economic difficulty or illness, doubts still remain with regards to certain obligations and the issue of inaptitude. This article, therefore, provides some comparative insights and speculates on future directions. Keywords: suspension; economic difficulty; illness.
Socio-Economic Challenges of People in Cambodia
(CamEd Business School, December 30, 2017) Sereyvath Ky
People residing in rural area of various parts of Cambodia are facing challenges related to unsustainability and poverty, especially for agricultural and small-business sector. Despite, Cambodia experiences with high constant growth rate of about 7% over last 5 years, the growth is not shares at the same extent to the rural people. The studies indicate that challenges related to unsustainability rural poverty is interrelated. it still faces some challenges for development, in terms of quality of public service delivery, land administration, natural resource management, environmental sustainability and good governance. This study addresses the socio-economic challenges of Cambodian’s people in Battambang, Siem Reap, Kampong Cham, and Preah Sihanouk province, with 1567 sample size. The aim of the research is to understand how broad-based development to fulfill the grassroots’ socio-economic needs in Cambodian society. It folds two objectives, social challenges and economic challenges for Cambodian people. Keyword: Social challenges; economic challenges; sustainable development; need fulfillment