Sam Chintha - Academia.edu (original) (raw)

Papers by Sam Chintha

International Journal of Business and Administrative Studies

Cash is a valuable yet scarce resource that all businesses have in limited quantity. Present rese... more Cash is a valuable yet scarce resource that all businesses have in limited quantity. Present research on cash management has focused on its connection with many important areas such as the effect on the liquidity of the business, its financial performance, bankruptcy, and the overall working capital itself. To validate the relationships between cash management and financial performance, 36 companies listed in Muscat Securities Market (MSM) had been chosen over time, starting from 2014 ending to 2019. For this, the study used cash management ratios, which were the Cash Ratio (CR), Operating Cash to Debt Ratio (OC-DR), and the financial performance ratios are Return on Assets (ROA), Return on Equity (ROE) and Net Profit Ratio (NPR). The CR has a statistically significant positive correlation with ROA of 0.176, ROE of 0.103 and NPR of 0.193 values. The OC-DR also has a statistically significant positive relationship with ROA (0.471), ROE (0.133), and NPR (0.422). The R-square value was 17.8%, where NPR is a dependent variable. When Return on Asset has been taken as a dependent variable, the R-square value was identified as 22.2%. But ROE has a limited impact on the independent variables with 2%. Overall, the main conclusion drawn is that cash management practices used by the Omani manufacturing firms are explaining a significant amount of the financial performance However other relevant factors such as the amount of manufacturing sales contracts received, the social development status of the business, impact of the financial crisis within the economy on the demand of the goods or commodities etc. may influence the cash management practices and draw a better conclusion. The findings can be helpful for policy makers in understanding the main factors that impact cash management and how these factors can be regulated.

Globalization in its current instantiation is the fusion of capitalism and advanced technologies,... more Globalization in its current instantiation is the fusion of capitalism and advanced technologies, also called "techno-capital". It produces forces that both homogenize and differentiate identity. Contemporary globalization has impacted the social, cultural, economic, technological, and environmental realms; fostered transformations of identity; and, helped to new forms of subjectivity. While globalization is the dominant hegemony of the present age, consumerism has become the basis of its wealth. The current practice of consumerism fosters certain forms of identity (such as self at play, expressed in spectacles, games, and hedonistic lifestyles) where fantasies of the self can be articulated in virtual realms. The problematic of contemporary identity can be seen in various debates over hegemony, resistance, social fragmentation, identity politics, or youth cultures. Moreover, insofar as consumer based identities are dependent on commodities and commoditized commodities to the realms of identity giving rise to new postmodern articulations of alienation. In this paper, we argue that those identity formations that sustain contemporary hegemony do so at the cost of alienated subjectivities. It is posited that the various articulations of identity instantiate the problematic of alienation and identity in our current would seek to overcome this alienation through political action. While small minorities celebrate capitalist globalization, especially through consumerism, the new forms of wealth and power alienate the masses. In sum, the objective of this paper is to seek the relation between globalization, consumerism, and identity and how the interplay of these factors promotes unsustainable consumption practices.

International Journal of Accounting Research, 2018

The role of banks in augmenting the economic growth of a given country is highly acknowledged. Im... more The role of banks in augmenting the economic growth of a given country is highly acknowledged. Impact of macroeconomic variables on profitability of commercial banks have shown a mutual dependence. Due to oil crisis in the Middle East, Sultanate of Oman's economy had witnessed few market corrections both in money market and capital market. Despite these financial chaos, Sultanate of Oman's commercial banking sector has registered a sustained growth. The aim of the study is to observe the bank specific and macroeconomic determinants of the bank's profitability in Sultanate of Oman over the time period from 2007 to 2016, taken six banks for the study. The bank profitability is measured by return on assets (ROA) and return on equity (ROE) as a function of bank specific determinants such as Assets size, Capital Adequacy, Asset quality, liquidity, Deposit and Income-Expenditure structure; macroeconomic elements like GDP, Inflation rate and Real Interest Rate. Using a balanced panel data set, the study showed that asset size and non-interest income have a positive and significant effect on bank profitability but whereas, Deposits has a negative relationship. With regard to macroeconomic variables, the GDP rate has a positive and real interest rate and inflation rate affects the profitability of banks negatively. This study suggested that banks can improve their profitability through increasing bank size and non-interest income, decreasing credit/asset ratio. In addition, higher GDP can lead to higher profitability in banks.

A businessman can expand his business by two ways: A. He can open new departments in the same sho... more A businessman can expand his business by two ways: A. He can open new departments in the same shop. B. He may open new shops in the different localities of the same city or in different cities or in different countries. These shops are known as BRANCHES.

International Journal of Business and Administrative Studies

Cash is a valuable yet scarce resource that all businesses have in limited quantity. Present rese... more Cash is a valuable yet scarce resource that all businesses have in limited quantity. Present research on cash management has focused on its connection with many important areas such as the effect on the liquidity of the business, its financial performance, bankruptcy, and the overall working capital itself. To validate the relationships between cash management and financial performance, 36 companies listed in Muscat Securities Market (MSM) had been chosen over time, starting from 2014 ending to 2019. For this, the study used cash management ratios, which were the Cash Ratio (CR), Operating Cash to Debt Ratio (OC-DR), and the financial performance ratios are Return on Assets (ROA), Return on Equity (ROE) and Net Profit Ratio (NPR). The CR has a statistically significant positive correlation with ROA of 0.176, ROE of 0.103 and NPR of 0.193 values. The OC-DR also has a statistically significant positive relationship with ROA (0.471), ROE (0.133), and NPR (0.422). The R-square value was 17.8%, where NPR is a dependent variable. When Return on Asset has been taken as a dependent variable, the R-square value was identified as 22.2%. But ROE has a limited impact on the independent variables with 2%. Overall, the main conclusion drawn is that cash management practices used by the Omani manufacturing firms are explaining a significant amount of the financial performance However other relevant factors such as the amount of manufacturing sales contracts received, the social development status of the business, impact of the financial crisis within the economy on the demand of the goods or commodities etc. may influence the cash management practices and draw a better conclusion. The findings can be helpful for policy makers in understanding the main factors that impact cash management and how these factors can be regulated.

Globalization in its current instantiation is the fusion of capitalism and advanced technologies,... more Globalization in its current instantiation is the fusion of capitalism and advanced technologies, also called "techno-capital". It produces forces that both homogenize and differentiate identity. Contemporary globalization has impacted the social, cultural, economic, technological, and environmental realms; fostered transformations of identity; and, helped to new forms of subjectivity. While globalization is the dominant hegemony of the present age, consumerism has become the basis of its wealth. The current practice of consumerism fosters certain forms of identity (such as self at play, expressed in spectacles, games, and hedonistic lifestyles) where fantasies of the self can be articulated in virtual realms. The problematic of contemporary identity can be seen in various debates over hegemony, resistance, social fragmentation, identity politics, or youth cultures. Moreover, insofar as consumer based identities are dependent on commodities and commoditized commodities to the realms of identity giving rise to new postmodern articulations of alienation. In this paper, we argue that those identity formations that sustain contemporary hegemony do so at the cost of alienated subjectivities. It is posited that the various articulations of identity instantiate the problematic of alienation and identity in our current would seek to overcome this alienation through political action. While small minorities celebrate capitalist globalization, especially through consumerism, the new forms of wealth and power alienate the masses. In sum, the objective of this paper is to seek the relation between globalization, consumerism, and identity and how the interplay of these factors promotes unsustainable consumption practices.

International Journal of Accounting Research, 2018

The role of banks in augmenting the economic growth of a given country is highly acknowledged. Im... more The role of banks in augmenting the economic growth of a given country is highly acknowledged. Impact of macroeconomic variables on profitability of commercial banks have shown a mutual dependence. Due to oil crisis in the Middle East, Sultanate of Oman's economy had witnessed few market corrections both in money market and capital market. Despite these financial chaos, Sultanate of Oman's commercial banking sector has registered a sustained growth. The aim of the study is to observe the bank specific and macroeconomic determinants of the bank's profitability in Sultanate of Oman over the time period from 2007 to 2016, taken six banks for the study. The bank profitability is measured by return on assets (ROA) and return on equity (ROE) as a function of bank specific determinants such as Assets size, Capital Adequacy, Asset quality, liquidity, Deposit and Income-Expenditure structure; macroeconomic elements like GDP, Inflation rate and Real Interest Rate. Using a balanced panel data set, the study showed that asset size and non-interest income have a positive and significant effect on bank profitability but whereas, Deposits has a negative relationship. With regard to macroeconomic variables, the GDP rate has a positive and real interest rate and inflation rate affects the profitability of banks negatively. This study suggested that banks can improve their profitability through increasing bank size and non-interest income, decreasing credit/asset ratio. In addition, higher GDP can lead to higher profitability in banks.

A businessman can expand his business by two ways: A. He can open new departments in the same sho... more A businessman can expand his business by two ways: A. He can open new departments in the same shop. B. He may open new shops in the different localities of the same city or in different cities or in different countries. These shops are known as BRANCHES.