Faculty Publication Forum (FPF)

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Faculty Publication Forum (ISSN 3008-1017), also known as Faculty Publications, is a peer-reviewed, open access, scholarly periodical published continuously by CamEd Business School, with articles compiled into a single volume at the end of the year.

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Turning A Good Business School To A Great Business School Using A Book Called From Good To Great
(CamEd Business School, December 30, 2016) Ediri Okoloba Anderson
Every school would like to be the best, but most schools or institutions lack the rudimentary know how. Hence, cannot figure out what they can do to be the best. The purpose of this research paper is to propose ways that can be used to make a good school into a great school. By understanding the basis and actions proposed by Collins in his book “Good to Great”, any school can adopt approaches and strategies that will ultimately make it great.
A Revenue Neutral Global Carbon Tax to Solve the Global Warming Problem
(CamEd Business School, December 30, 2016) Sereyvath Ky
In this paper, we want to make a limitation of global warming as it was agreed on the Copenhagen Summit. Here we propose a revenue-neutral global carbon tax as a possible solution. We will show that a carbon tax is superior to a cap and trade mechanism and that there are some chances that the majority of all countries will accept the proposal. It will become clear that it is easy to introduce such a carbon tax. Keywords: Global warming, carbon tax, cap and trade
Implementation of Accounting Standards and Statutory Audits
(CamEd Business School, December 30, 2016) Casey Barnett
In January 2016, the National Assembly of the Kingdom of Cambodia passed the Law on Accounting and Auditing. Article 7 of this law gives authority to the National Accounting Council to monitor and enforce accounting and auditing rules. In order to support the planning and management of the National Accounting Council, a study was conducted to estimate the degree of compliance with accounting standards and statutory external audits required by Cambodian law.
Non-Competition Clause in the French Labor Law
(CamEd Business School, December 30, 2016) Virak Prum
This article primarily throws a glance at the essence of the non-competition clause in the French labor law. It does so by looking at the evolving jurisprudence on the requirements for the clause’s validity and their current application. Since the French had influenced the drafting process of Cambodia’s labor law, knowledge of French jurisprudence may become useful when handling competition-related disputes in Cambodia in the future. Keywords: Freedom, Non-competition, Jurisprudence.
Corporate Social Responsibility: A Conceptual Analysis
(CamEd Business School, December 30, 2016) Parmindar Singh
The purpose of this article is to explain and create enlightenment on corporate social responsibility and creating shared value concepts. This article explains the definitions of corporate social responsibility, discusses the importance of corporate social responsibility, explains what can be done for firms to be seen as practicing their corporate social responsibility, gives examples of issues pertaining to corporate social responsibility, articulates the concept of creating shared value and culminates with conclusions on this area.
Subordination in Employment Relationship
(CamEd Business School, December 30, 2016) Virak Prum
This article seeks to highlight the various meanings of subordination in the employer-employee relationship. It does so by looking at the moral, legal, and jurisprudential basis. The latest ruling handed down by the Arbitration Council seems to have followed a certain pattern that would likely become a reliable source for statutory interpretation. Placing the subordination matter in a comparative context, the article concludes that there is space for more theoretical applications. Keywords: Subordination; Theory; Jurisprudence.
Poverty Rate(s) in Cambodia: A Roadmap
(CamEd Business School, December 30, 2016) Douglas Mani-Kandt
“Cambodia is a poor country.” This is a statement commonly heard amongst both residents and travelers in Cambodia. And, to a large extent, it is true: the average income in Cambodia as of 2015 was $1070 (as measured by per capita Gross National Income) (World Bank, 2016). But what does “being poor” mean?
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.
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
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.
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
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.
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.
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 Bainbridge
This 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.
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 Ahmed
This 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.
Capital Budgeting Practices and Risks Adjustment: Practices among Cambodian Companies
(CamEd Business School, December 30, 2018) Muhammad M. Ma’aji; Casey Barnett
The 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.
Application of Interest Ceiling on Microfinance Loan in Cambodia
(CamEd Business School, December 30, 2018) Sereyvath Ky
Microfinance 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 ceiling
A Note on Legal Methods: Recent Caselaw in Cambodia
(CamEd Business School, December 30, 2018) Virak Prum
This 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.
Evolution of Marketing: A Cambodian Perspective
(CamEd Business School, December 30, 2018) Huseyin Güngör
This 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.