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Fraud Prevention In Nigeria: Applying The Forensic Accounting Tool, Professor Ben C Osisioma Jul 2012

Fraud Prevention In Nigeria: Applying The Forensic Accounting Tool, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

The spate of global scandals and corporate misadventures that began with the energy giant, Enron in the years 2000 to 2002, the Asian Financial Crisis of 1997/98, and the global Financial Meltdown of 2008, rocked the accountancy profession and sharply drew attention to the need for the profession to re-invent itself and re-define its focus in the new millennium. Accounting practitioners world-wide, have tested the limits of creative accounting, and the verdict of the marketplace is that the era of sharp and unwholesome practices are over for good. Part of the professional response to challenge of this era, is the …


Reit White Paper, Frederic Juillet Feb 2012

Reit White Paper, Frederic Juillet

Frederic Juillet

Subject: Resulting from the recent financial crisis, this white paper discusses how to better defend shareholders’ investments in Real Estate Investment Trusts (REITs) for the long-term and how to reduce volatility in the REITs market.


Contemporary Innovation And Entrepreneurship Concepts, Journal Of Entrepreneurship, Management And Innovation, Vol. 8, Issue 4, Anna Ujwary-Gil Jan 2012

Contemporary Innovation And Entrepreneurship Concepts, Journal Of Entrepreneurship, Management And Innovation, Vol. 8, Issue 4, Anna Ujwary-Gil

Anna Ujwary-Gil

This collection of articles constitutes an important review of innovativeness concepts in micro and macro perspectives and innovation capital measurement as well as organizational learning, modeling and problem-solving, age management or female entrepreneurship. Employees and their innovative behavior are of crucial importance for the organization’s market success. The article provided by researchers from HIVA- KULeuven and CESO-KULeuven contributed to the discussion on how organizations can become more learning and flexible through innovative involvement of their employees. The research also emphasized the significance of distinguishing between various categories of employees (blue versus white-collar workers) in the context of variables used in …


Blurring The Formal/Informal Economy Divide: Beyond A Dual Economies Approach, Colin C. Williams, Sara Nadin Dec 2011

Blurring The Formal/Informal Economy Divide: Beyond A Dual Economies Approach, Colin C. Williams, Sara Nadin

Colin C Williams

The need to integrate work beyond employment into discussions of labor practices is widely recognized. This has been so far largely achieved by adopting a dual economies perspective, which is criticized for depicting the formal and informal sectors as separate hostile worlds. To resolve this, an alternative “total social organization of labor” approach is here proposed that maintains the terms formal and informal as useful broad descriptors of different work relations, but recognizes a spectrum from purely formal to purely informal labor practices cross-cut by another spectrum from wholly monetized to wholly non-monetized labor practices. Reporting evidence from 861 face-to-face …


Jde 2012 Ghana Motives.Pdf, Colin C. Williams Dec 2011

Jde 2012 Ghana Motives.Pdf, Colin C. Williams

Colin C Williams

In recent years, there has been growing recognition in the entrepreneurship literature that many
entrepreneurs operate in the informal economy and that not all these informal entrepreneurs are doing
so out of economic necessity and because of a lack of choice. Instead, it has been asserted that some of
these informal entrepreneurs choose to exit the formal economy and trade on an off-the-books basis
more as a matter of choice. However, until now most research displaying this has been conducted in
advanced western and post-socialist economies. Little has been written on whether this is also the case
in third (majority) …


Entrepreneurship In The Informal Economy: Commercial Or Social Entrepreneurs?, Colin C. Williams, Sara Nadin Dec 2011

Entrepreneurship In The Informal Economy: Commercial Or Social Entrepreneurs?, Colin C. Williams, Sara Nadin

Colin C Williams

Recent research has revealed that a large proportion of entrepreneurs startup
their ventures operating on a wholly or partially off-the-books basis. Until now, it
has been commonly assumed that those who operate in the informal economy are
exclusively commercial entrepreneurs. They are assumed to be rational economic
actors who weigh up the benefits of operating off-the-books against the costs of
being caught and decide to operate in this manner. The aim of this paper is to
evaluate critically this a priori assumption. Reporting evidence from a 2005/6 survey
involving face-to-face interviews with 102 informal entrepreneurs in Moscow in
Russia, the …


Re-Thinking Informal Entrepreneurship: Commercial Or Social Entrepreneurs?, Colin C. Williams, Sara Nadin Dec 2011

Re-Thinking Informal Entrepreneurship: Commercial Or Social Entrepreneurs?, Colin C. Williams, Sara Nadin

Colin C Williams

This paper evaluates critically the assumption that entrepreneurs
who start-up their business ventures operating wholly or partially
off-the-books are engaged in commercial entrepreneurship. Reporting evidence
from a 2005–2006 survey involving face-to-face interviews with
298 informal entrepreneurs in Ukraine, the finding is that they are not all
commercially-driven. Instead, these informal entrepreneurs range from purely
rational economic actors who pursue for-profit logics through to purely social
entrepreneurs who pursue solely social logics, with the majority somewhere
in the middle of this spectrum combining both for-profit and social rationales.
The result is a call for a more nuanced understanding of the heterogeneous …