Business Commons^™

Analysis Of Digital Financial Data, Robert L. Kardell

Robert L Kardell

No abstract provided.

Quality Education And Tailor-Made Skills Development Is Needed To Solve Unemployment Problem In Ghana, George E. Ekeha

George E Ekeha

The issue of unemployment have been one of the major problems in the country for sometime now. Many opinion leaders, youth activist and other concerned groups and individuals have expressed their worries on the issue. In recent times there have been some group calling itself Unemployed Graduate Association of Ghana (UGAG) and many youth groups advocating for pressure on the governments to create jobs in the country as promised in their manifestos. Their intention was to send message out there to leaders about the fact that they have some skills to be implemented on the job markets but cannot find …

Capital Budgeting Practices And Economic Development: A Comparative Study Of Companies In Western Europe And West Africa, George E. Ekeha

George E Ekeha

Over the years, efforts have been made to increase the developmental strides of African countries. Many projects move from donor countries like the United Kingdom and the United State into Africa to help improve the lives of the people. However, these efforts have not been able to redeem Africa from abject poverty and indebtedness to the West. Various projects that are targeted towards the reduction of poverty are normally completed with no changes in the lives of the people. These projects, in my opinion, have not been scrutinised to assess their capabilities of meeting some stated target.

Capital budgeting practices …

La Disciplina Della Redazione Del Bilancio Di Esercizio Delle Società Di Calcio. Confronto Con L'Esperienza Internazionale Ed Impatto Del C.D. "Financial Fair Play", Claudio Sottoriva, Alberto Benoldi

Claudio Sottoriva

Il contributo analizza i principali aspetti relativi alla redazione del bilancio delle società di calcio nell'ambito della normativa contabile nazionale e propone un confronto con le problematiche di rendicontazione contabile internazionali. Il contributo evidenzia altresì i principali elementi costituenti il c.d. "Financial Fair Play" previsto dall'UEFA per la partecipazione dei football club alle competizioni europee.

The Banks In Ghana Reported Huge Increase In Profit, George E. Ekeha

George E Ekeha

The past few months ago, we have been inundated by news about the banks’ profit. If we take a glance at their published accounts in the dailies, we could see how most of them had a jump in their profits over the years. Some had as much as 900% rise in their profit. Amazing, isn’t it? We have heard the officials of these banks tried to justify the huge spread in their lending and the borrowing rates, blaming it on various issues like non-performing loans and overhead costs and many others, refer to my previous article. They claimed they cannot …

Be Careful About The Menace Of The Banks And Microfinance Companies, George E. Ekeha

George E Ekeha

Currently, according to the Ghana Banking Survey 2010 by PriceWaterHouseCoopers, there are twenty six (26) registered banks with over 740 branches operating in the country offering several products designed to attract the average Ghanaian (with more in the pipeline because of the oil flow). Some years ago (may be 10 years or more), there were very few banks in the country with their products mostly designed towards the elite few. It was a common thing to see very long and winding queues extending several kilometres outside the banking halls of most of these banks. Especially the Ghana Commercial Bank (GCB), …

Il Comitato Per Il Controllo Interno E Per La Revisione Contabile Introdotto Dall’Art. 19 Del D.Lgs. 39/2010: Riflessioni In Sede Di Prima Istituzione Alla Luce Delle Indicazioni Dell’Unione Europea, Claudio Sottoriva

Claudio Sottoriva

L’esperienza nazionale in tema di costituzione di “comitati” interni all’organo amministrativo si arricchisce, alla luce del D.Lgs. 39/2010, del comitato per il controllo interno e per la revisione contabile ai sensi dell’art. 19 dello stesso. Facendo riferimento alla realtà italiana ed europea in generale si evidenzia la progressiva sperimentazione di formule compositive degli organi amministrativi e di controllo finalizzate ad una loro maggiore specializzazione secondo quanto previsto dai principali codici di autodisciplina (soprattutto avuto riguardo alle società aventi titoli negoziati in mercati regolamentati). Il comitato ex art. 19 del D.Lgs. 39/2010 è previsto per tutti gli enti di interesse nazionale …

Impact Of Human Capital On The Organization Performance, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Let Us Spend Our Money On Income Generating Activities Rather Than Liabilities, George E. Ekeha

George E Ekeha

Many at times as I walk around town, in the cities and the country sides I try to observe how we live our lives in Ghana. In my previous article, I highlight some very important resources that we are endowed with in this country. We all know that those are just but few and we are proud that we have more resources than some of our neighbors in the Sub-Saharan African countries. One of these resources is the human capital. We can be proud of ourselves to have people who think about the necessity of peace in order to enhance …

Business And Non-Profit Organizations Facing Increased Competition And Growing Customers' Demands (Vol. 10), Anna Ujwary-Gil

Anna Ujwary-Gil

The major issues analyzed in the papers referred to: • business and non-profit organizations as an object of scientific research, • business and non-profit organizations in market economy, • modern tools for business and non-profit organizations management • business and non-profit organizations – global and regional aspects, • financial aspects of managing business and non-profit organizations.

Chinese Reverse Mergers, Accounting Regimes, And The Rule Of Law In China, Benjamin A. Templin

Benjamin A. Templin

In 2010, federal regulators and politicians became increasingly concerned over the accounting practices of Chinese companies that trade on U.S. stock exchanges. In particular, the Securities and Exchange Commission (“SEC”) targeted companies that went public through a process called the reverse merger. The instances of fraud became so widespread, regulators and commentators coined the term Chinese Reverse Merger (“CRM”) in order to describe a sector where investors assume the risk of accounting irregularities. Although CRMs must comply with international accounting standards, a weak rule of law in China has resulted in poor implementation and enforcement of its accounting regime. U.S. …

Measuring Intellectual Capital In Corporations, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Mixed Reality Environment For Web-Based Laboratory Interactive Learning, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Modeling An Interactive Fms Scheduler Using Colored Petri Nets, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Studies On Taxonomy And Ecology Of Some Fish Larve From The Gulf Of Aqaba, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

تلخيص ونبذة عن كتاب الجراحة التجميلية في الجوانب القانونية والشرعية, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Quality Evaluation Of Reconstructed Biological Signals, American Journal Of Applied Sciences, 6 (1): 187-193, 2009., Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Guidelines For Teaching These Speech Acts, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Exploration And Impacts Of Utilizing Computerized Information Systems Field Study: At The Headquarters Of Jordanian Ministry Of Education, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Spatial Organization Of The International Tourism Flows In Jordan, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Evaluation Of Hedging Techniques As Instruments To Minimise The Impact Of Transaction And Translation Risks In Global Business Market, George E. Ekeha

George E Ekeha

The current global economic development has made it possible for corporate executives to operate anywhere they wish over the world. This opportunity, however, depends on the need and strategy of the company concern. Some companies go into the global market in order to exploit an opportunity that has been identified. Others go global as a market expansion strategy. Others may be due to the fact that the company has reached the maturity stage in its local market, they would have no choice than to go global in order to be in business.

Companies have many choices by which they can …

How Accurate Is The Statement That “The Dividend Policy Of A Firm Is Irrelevant”., George E. Ekeha

George E Ekeha

Various studies suggest that the question of whether dividend policy affects the value of the firm has puzzled researchers and corporate managers for many years. It is evidence that dividend policy is one of the most widely researched topics in finance. Yet, researchers have different views about whether the percentage of earnings that a firm pays out in dividends materially affects its long-term share price, Dempsey et al, (1993). This essay tried to identify the various studies on the dividend puzzle. It is outlined in this essay that dividend payment by corporate organisations is influenced by various factors. Some of …

Guide To Derivatives And Structured Products, Yogendra Sisodia

Yogendra Sisodia

Derivatives and structured products. Market Manipulation by primary dealers. Orissa high court against primary dealers. OTC derivatives and ISDA Master Agreement.

Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García

Bruno L. Costantini García

De origen, difundir los diversos esquemas permitidos por la Ley para posibilitar la realización de proyectos con fines inmobiliarios, a efecto de que los núcleos agrarios y sus integrantes se beneficien equitativamente de la urbanización de sus tierras, coadyuvando con ello al desarrollo urbano planificado y ordenado de los centros de población del Estado de Puebla; como consecuencia, impulsar el desarrollo habitacional equilibrado de éste. Eliminar el circulo.- “necesidad de tierra – asentamiento irregular – solución de conflicto”, mediante la planeación socioeconómico de los núcleos agrarios ejidales y comunales, a fin de diseñar un mecanismo eficaz que satisfaga las necesidades …

An Overview Of Caribbean Securities Exchanges, Clifford Chad Henson

Clifford Chad Henson

Caribbean securities exchanges have existed since the 1969 creation of the Jamaican Stock Exchange; in the last 15 years those exchanges have increased in number and signiicance. From the creation of the Bermuda Stock Exchange in 1971 to the creation of the Trinidad & Tobago Stock Exchange in 1981, no new exchanges with staying power were added. Beginning with the Barbados Stock Exchange in 1987 and followed by the Bolsa de Valores de la Republica Dominicana in 1991, the Cayman Islands Stock Exchange in 1997, the Bahamas International Securities Exchange and the International Finance Center and Exchange in 1999, and …

Product Information Search By Online Customers, George E. Ekeha

George E Ekeha

An important aspect of consumer behaviour in today’s electronic environments is the search habits consumers adopt when gathering information before making a purchase decision. The aim of this study was to gain a better understanding of how consumers search for product information online. More specifically, this study further tries to explore the factors that influence consumers in their product search activities online, as well as the preferred search tools and search habits utilized. In addition, the problems associated with product information search online, and the potential shortcuts employed by most customers, were points of focus. The empirical data was gathered …

Lessons From Single-Company Event Studies: The Importance Of Controlling For Company-Specific Events, Scott D. Hakala

Scott D Hakala

Single-company event studies are commonly employed in applied practice, such as in analyzing market efficiency, reliance, and damages in securities litigation. However, the presence of significant company-specific events among the observations used to estimate the market model results in significantly biased, overstated standard errors (a well-known omitted variables problem) and less reliable coefficient estimates in such studies. This is a frequently over-looked or neglected issue that renders the statistical inferences in single-company event studies employing using more traditional event study techniques biased and often unreliable. This paper demonstrates through simulation and actual examples that, even allowing for errors in implementation, …

Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García

Bruno L. Costantini García

Anális de los elementos constitutivos del delito fiscal, la acción delictiva, los grados de ejecución, la consumación y los responsables.

Pretende distinguir el delito penal común del delito penal fiscal con base en sus elementos y pretende aportar una reflexión de la criminalización del delito fiscal en nuestros tiempos, usado por la Autoridad Hacendaria como un medio de represíón y de opresión de los derechos del contribuyente.

I Piani Di Compensi Basati Su Strumenti Finanziari: Profili Giuridici, Informativa Esterna, Problematiche Di Rappresentazione In Bilancio E Attività Di Vigilanza E Di Revisione Legale Dei Conti, Claudio Sottoriva, Andrea Cerri

Claudio Sottoriva

Il contributo ha per oggetto l'analisi delle problematiche relative alla rilevazione contabile e alla rappresentazione in bilancio dei piani di compensi basati su strumenti finanziari rappresentati tipicamente dagli stock options plans utilizzati soprattutto nell'ambito di società aventi titoli negoziati in mercati regolamentati. Dopo aver analizzato le principali modalità con le quali è possibile attuare un piano di compensi basato su strumenti finanziari, si presenta l'attuale articolazione della disciplina dell'informazione al mercato nell'ambito delle società aventi titoli negoziati in mercati regolamentati (normativa Consob) e vengono poi trattate le problematiche di natura contabile sottostanti distinguendo tra soggetti IAS adopter e soggetti non …

La Riforma Del Controllo Contabile Delle Societa’ In Italia: “Schede Di Lettura” Del Decreto Legislativo 39/2010 In Tema Di Svolgimento Della Revisione Legale Dei Conti, Claudio Sottoriva

Claudio Sottoriva

Il contributo offre una prima lettura delle novità apportate dal Decreto Legislativo n. 39/2010 attuativo della Direttiva 2006/43/CE, relativa alle revisioni legali dei conti annuali e dei conti consolidati. La disciplina dello svolgimento della attività di revisione legale dei conti trova quindi ora riferimenti normativi nelle norme del Codice Civile e in alcune norme speciali (principalmente nel T.U.F.) nonché per quanto non diversamente disciplinato nel Decreto 39/2010. La disciplina è destinata a trovare completamento con l'emanazione di specifici regolamenti attuativi del Decreto da parte del Ministero dell'Economia e delle finanze nonché da altre Autorità (Consob, Banca d'Italia, etc.). L'analisi consente …