Template-Type: ReDIF-Article 1.0 Author-Name: Muhammad M. Ma’aji Author-Workplace-Name: CamEd Business School, Cambodia Title: Transparency and corporate reporting in Cambodia: A compendium approach Publication-Status: Published Abstract: In recent years there has been much fiddling with accounting and financial reporting standards. Studies have shown that investors and analysts across the globe suggest that current reporting models are too backward-looking and compliance-driven and are not conveying the necessary information investors and analysts need. This has been the basis of the debate surrounding the reporting model and the reason behind the increasing demand for more transparent reporting to better explain the quality and sustainability of business performance. Sustainability is becoming more important for all companies, across all industries. Sustainability is a business approach to creating long-term value by taking into consideration how a given organization operates in the ecological, social and economic environment. Sustainability is built on the assumption that developing such strategies would foster company longevity. Sustainability reporting offers a mechanism to support the creation of a more commercially attractive and differentiated picture of the business which can lead to better investor understanding and improved stakeholder relationships. Furthermore, the underlying process necessary to produce this information can also enhance Board effectiveness and improve governance. The objective of this paper is to collect relevant literature on sustainability reporting, regulations and sustainability practices across businesses in Cambodia. Keywords: Corporate reporting; Compendium; Financial reporting; Sustainability reporting; Cambodia Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 1-8 Volume: 5 Issue: 2 Year: 2020 Month: December DOI: 10.62458/jafess.160224.5(2)1-8 File-URL: https://jafess.com/index.php/home/article/view/22 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/22/18 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:5:y:2020:i:2:id:22 Template-Type: ReDIF-Article 1.0 Author-Name: Anil K. Makhija Author-Workplace-Name: CamEd Business School, Cambodia Title: Deep learning application – Identifying PII (personally identifiable information) to protect Publication-Status: Published Abstract: This paper presents application of deep learning and machine learning models in detecting personally identifiable information (PII) in unstructured text (emails). The proposed models use support vector machine (trained using sequential minimal optimization) and long short term memory (LSTM) artificial neural network. Synthetic email dataset has been used to train and validate the proposed models and the outcomes are measured by standard measures of accuracy, precision, recall and F1-score of each of the proposed model. The experimental results on the model that uses support vector machine (trained using sequential minimal optimization) showed most promising results on detecting the personally identifiable information in the email dataset. The LSTM model also showed equally promising results. Keywords: Personally Identifiable Information; Deep Learning in detecting PII; Machine Learning in detecting PII; Artificial Intelligence in protecting privacy; Protecting Personally Identifiable Information Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 10-16 Volume: 5 Issue: 2 Year: 2020 Month: December DOI: 10.62458/jafess.160224.5(2)10-16 File-URL: https://jafess.com/index.php/home/article/view/23 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/23/19 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:5:y:2020:i:2:id:23 Template-Type: ReDIF-Article 1.0 Author-Name: Sereyvath Ky Author-Workplace-Name: CamEd Business School, Cambodia Title: SMEs in Cambodia Publication-Status: Published Abstract: Small and Medium Enterprises (SMEs) drive industrial progress, improve an economy’s ability to deal with shocks and are recognized as breeding grounds of innovation which is a crucial part of the Cambodian economy, contributing to both economic and social development. SMEs play an important role in: (i) creating jobs (ii) generating income for low-income people and vulnerable populations, and (iii) fostering economic growth, social stability, and contributing to the growth of a dynamic private sector. This paper focus on the production issues only where it aims to find factors affecting the growth of SMEs, that are divided into three folds such as technology, labor force, and capital. The research will employ the grounded theory as methodology. However, SMEs have many challenges. Access to finance is still the main issue while SMEs bank has been established. Technical knowledge and skills are the main issues for labor including migration problems. Technology updated is still limited for growing SMEs. Keywords: Small Medium Enterprise; SMEs; production issues; labor force; capital Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 17-24 Volume: 5 Issue: 2 Year: 2020 Month: December DOI: 10.62458/jafess.160224.5(2)17-24 File-URL: https://jafess.com/index.php/home/article/view/26 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/26/20 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:5:y:2020:i:2:id:26 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Sviatko Author-Workplace-Name: CamEd Business School, Cambodia Title: ASEAN’s dilemma: China and its south China sea’s stance Publication-Status: Published Abstract: This research paper attempts to analyze the ongoing territorial disputes between China and various ASEAN countries occurring in the South China Sea, and it highlights detrimental effects of these disputes on the political and military stability of the ASEAN region. The paper contends that China’s military excursion into the southern part of the South China Sea, which occurred earlier this year, appears to be in symbiosis with its increased economic influence over the ASEAN region. Although numerous political and military threats have directly contributed to the creation of ASEAN, the unparalleled economic rise of China spanning the past four decades in general, and China’s remodeling into the single largest trading partner of ASEAN over the past decade in particular, have presented ASEAN with both a unique security challenge as well as an inescapable economic dilemma: How to defend the regional bloc’s territorial integrity without upsetting its strategic economic partner? The paper also indicates that China’s assertive behavior with regard to the South China Sea territorial disputes will only intensify in the post-pandemic environment, emboldened by the enormous economic ties it has constructed with its Southeast Asian partners. Lastly, the paper argues that ASEAN’s sole prospect of defending its territorial integrity in the South China Sea depends on the ability of its member states to find a unified stance over this issue. This, however, will not be feasible without seeking a deeper integration among ASEAN countries. The paper relies primarily on historical, comparative political, economic, and military analysis. Keywords: ASEAN; China; South China Sea; Political stability; Economic influence; Territorial disputes Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 25-33 Volume: 5 Issue: 2 Year: 2020 Month: December DOI: 10.62458/jafess.160224.5(2)25-33 File-URL: https://jafess.com/index.php/home/article/view/27 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/27/21 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:5:y:2020:i:2:id:27 Template-Type: ReDIF-Article 1.0 Author-Name: Dash Tapas R. Author-Workplace-Name: CamEd Business School, Cambodia Title: Factors determining the performance of rural microenterprises in Cambodia – A micro level study Publication-Status: Published Abstract: It is widely known that the performance of microenterprises is influenced by several socio-cultural and demographic factors and attitudes of the entrepreneurs, including management capability, marketing factors, the firm and the business environment. Considering this, the study attempts to examine the extent to which the management functions, marketing factors and personal characteristics of the entrepreneurs influence the performance of the rural microenterprises in Cambodia. The empirical results of the study show that the performance of the microenterprises in terms of sales and profits was dependent on the planning, organizing, directing and controlling functions of the management. It is also revealed that the sales and profits of the enterprises were highly dependent on the marketing factors such as the quality of the product as well as promotion. The result further shows a high positive association between the personal characteristics of the entrepreneurs such as the age of the entrepreneur when the business started, and the sales as well as the profits of the microenterprises. The implication of the study is that the owners and managers of microenterprises should give importance to the factors determining the performance of their enterprises and develop suitable strategies to compete in the market. Keywords: Entrepreneur; microenterprise; management functions; marketing factors; personal characteristics; performance Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 34-48 Volume: 5 Issue: 2 Year: 2020 Month: December DOI: 10.62458/jafess.160224.5(2)34-48 File-URL: https://jafess.com/index.php/home/article/view/28 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/28/22 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:5:y:2020:i:2:id:28