View Vol. 2 ,  Iss. 1 (January 2019)

Journal of Business Administration Research

ISSN: 2630-5194 (Online)

Vol. 2 , Iss. 1 (January 2019)


  • Operations Management Perspectives in the Air Transport Management

    Gulsah Hancerliogullari Koksalmis

    Article ID: 288
    861  (Abstract) 264  (Download)


    The area of operations management has had a substantial effect on the today’s air transportation management. Having moved with huge demand from management to obtain a competitive advantage in the market, the airlines are utilizing advanced optimization techniques to develop decision support systems for operations management and control. In order to provide a service with... More

  • Sustainability and Innovation Capabilities in an Innovation Award Winner Company

    Nathália Pufal

    Article ID: 434
    362  (Abstract) 95  (Download)


    The stimulus for economic development is innovation. The constantly quest of new ways to deliver value results from the need for competitive advantage. The introduction of social and environmental perspectives in the economic debate has made emerge a new element that turned to influence the strategy of companies, besides generating a new competitive scenario: the... More


  • An Alternative Proposal for Financing for the Agricultural Sector (Agricultural SME’s Bonds)

    Jose Antonio Trigueros Pina

    Article ID: 382
    293  (Abstract) 105  (Download)


    In today’s environment, where SME’s financing continues to be a serious problem, systems that facilitate non-bank financing models different from traditional ones should be considered. In the present article a model of financing based on bonds for SME’s is proposed, very suitable for the agricultural sector or any group with little access to traditional... More

  • Accountability Simulacra: Fraud Cases from South and North America

    Ana Paula Paulino da Costa

    Article ID: 385
    416  (Abstract) 85  (Download)


    Cases of corporate frauds with financial instruments count on simulacra of accountability. Based on grounded research, this study considered cases that were conducted for years without being detected causing billionaire injury to investors. The objective was to present how they bypassed internal controls, corporate governance, and all regulatory apparatus using substantive and symbolic resources at... More

  • Net Pension Liability Impact on School Districts after Incorporation of Governmental Accounting Standards Boards (GASB) Statement Number 68

    Michael J. Gallagher, Emily F. Gallagher

    Article ID: 407
    302  (Abstract) 79  (Download)


    This paper analyzes twenty school districts in the state of Pennsylvania and applies ratio analysis to understand the potential effect of GASB number 68 on the financial statements of these entities.  The financial statements were picked on a random basis from the Electronic Municipal Market Access [1] database. EMMA is a research and data... More