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Full-Text Articles in Business

The Impacts Of Intervention Parastatals On The Quality Of Tertiary Education In Nigeria: The Role Of Etf, Ptdf And Step-B Project, Abdulsalam Mas'ud Mr Aug 2012

The Impacts Of Intervention Parastatals On The Quality Of Tertiary Education In Nigeria: The Role Of Etf, Ptdf And Step-B Project, Abdulsalam Mas'ud Mr

Abdulsalam Mas'ud Mr

No abstract provided.


Global Renewable Energy Consumption And Oil And Gas Export: An Empirical Analysis Of The Nigeria Economy, Abdulsalam Mas'ud, Bukar Zanna Waziri, Adam Kwato Kyari Jul 2012

Global Renewable Energy Consumption And Oil And Gas Export: An Empirical Analysis Of The Nigeria Economy, Abdulsalam Mas'ud, Bukar Zanna Waziri, Adam Kwato Kyari

Abdulsalam Mas'ud Mr

No abstract provided.


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 …


Individual Investors Perception Of Dividends: Pakistan's Perspective, Muhammad Naeem Akhtar May 2012

Individual Investors Perception Of Dividends: Pakistan's Perspective, Muhammad Naeem Akhtar

Muhammad Naeem Akhtar

This research paper argue that there exists a strong preference for dividends among investors. The main purpose is to find the factors that lead individual investors to reveal their preference for either cash or stock dividends. The most important dividend theories are employed to test the behavior of Pakistani individual investors towards dividends. The results reveal strong evidence that individual investors in Pakistan want dividends either in the form of cash or stocks. They also have a strong preference for dividend even if a company has to pay it by borrowing.


Long Run Relationship Between Poverty And Macro-Economic Variables In Pakistan, Muhammad Naeem Akhtar May 2012

Long Run Relationship Between Poverty And Macro-Economic Variables In Pakistan, Muhammad Naeem Akhtar

Muhammad Naeem Akhtar

This research study examines the long run relationship between poverty and economic indicators in Pakistan. Data from 1972 to 2010 is used to analyze the relationship between various economic variables and poverty. The economic indicators include; consumer price index, literacy rate and population growth. Head count rate is used to measure poverty. The statistical techniques used include unit root Augmented Dickey Fuller test (for checking the stationary data) & Johansen’s co-integration test for long run relationship. The study found co-integration between all the economic factors and poverty, which means that economic performance indicators are pertinent predictors of poverty. This can …


La Transparencia En La Protección De Datos Personales, Bruno L. Costantini García May 2012

La Transparencia En La Protección De Datos Personales, Bruno L. Costantini García

Bruno L. Costantini García

La Transparencia en la Protección de Datos Personales, ponencia elaborada dentro de los trabajos del VII Congreso Nacional de Organismos Públicos Autónomos (OPAM)


Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García Feb 2012

Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García

Bruno L. Costantini García

Introducción a las generalidades de la regulación en materia de publicidad de insumos para el consumo humano (salud) en México.


Multinational Oil Companies Operating In Nigeria: An Assessment Of Sustainability Disclosure Performance, Abdulsalam Mas'ud, Bukar Zanna Waziri Jan 2012

Multinational Oil Companies Operating In Nigeria: An Assessment Of Sustainability Disclosure Performance, Abdulsalam Mas'ud, Bukar Zanna Waziri

Abdulsalam Mas'ud Mr

No abstract provided.


Board Mix And Firm Performance, Qaiser Rafique Yasser Jan 2012

Board Mix And Firm Performance, Qaiser Rafique Yasser

Qaiser Rafique Yasser

This study uses the five year data of listed companies in Pakistan to analyze the effect of duality and board organization on firm’s performance, which involves three variables, i.e., market-based Tobin Q, accounting-based ROA and Economic Value Added. The results indicated that independent variables have no effect on firm’s performance in terms of Tobin Q, ROA and EVA. When using Tobin Q, ROA and EVA as outcome variables, the results indicated that duality has no influence on firm’s performance; supervisory directors, outside independent directors and inside directors, which are variables of board structure, also have no significant effect on firm’s …


Threats Escalate: Corporate Information Technology Governance Under Fire, Lawrence J. Trautman Jan 2012

Threats Escalate: Corporate Information Technology Governance Under Fire, Lawrence J. Trautman

Lawrence J. Trautman Sr.

In a previous publication The Board’s Responsibility for Information Technology Governance, (with Kara Altenbaumer-Price) we examined: The IT Governance Institute’s Executive Summary and Framework for Control Objectives for Information and Related Technology 4.1 (COBIT®); reviewed the Weill and Ross Corporate and Key Asset Governance Framework; and observed “that in a survey of audit executives and board members, 58 percent believed that their corporate employees had little to no understanding of how to assess risk.” We further described the new SEC rules on risk management; Congressional action on cyber security; legal basis for director’s duties and responsibilities relative to IT governance; …


Corporate Performance, Ceo Power And Ceo Turnover: Evidence From Malaysian Public Listed Companies, Rokiah Ishak Jan 2012

Corporate Performance, Ceo Power And Ceo Turnover: Evidence From Malaysian Public Listed Companies, Rokiah Ishak

rokiah ishak

This paper seeks to determine the impact of firm performance and CEO power on CEO turnover. Research in CEO turnover literature found that corporate performance is frequently used as an indicator to evaluate the effectiveness of CEO effort and findings from most of these studies indicate that the turnover rate of CEO is higher for poor performing firms when compared to well performing firms. Furthermore, social network theory and human capital theory suggest that CEOs gain their power from their educational background; skill and functional background; special expertise; experience; industry specialization; prestige; ownership; age; and length of tenure. This power …


Sub S Valuation: To Tax Effect, Or Not To Tax Effect, Is Not Really The Question, Glen M. Vogel Jan 2012

Sub S Valuation: To Tax Effect, Or Not To Tax Effect, Is Not Really The Question, Glen M. Vogel

Glen M Vogel

There were approximately 4 million Subchapter S corporations in 2008, with around 7 million shareholders. Because these companies are not publicly traded, their valuation in estate tax matters, divorces, shareholder disputes and other cases can present difficult issues for courts. In particular, the impact on the valuation of these companies of their “pass-through” tax status has been controversial since 1999, with different courts adopting different solutions. This article explains the nature of the issue, and presents a financial model for understanding the differential impact of taxes on the values of S and C corporations. The paper analyzes key court decisions …


5x20 Matrix For Knowledge Management Lifecycle Based On The Five C’S Model And A Critical Review, Philadelphia University Jan 2012

5x20 Matrix For Knowledge Management Lifecycle Based On The Five C’S Model And A Critical Review, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


The Short Story In Jordan Its Origin And Development, Philadelphia University Jan 2012

The Short Story In Jordan Its Origin And Development, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


The Sustainable Corporation: Lessons From Avatar, Norm Borin Jan 2012

The Sustainable Corporation: Lessons From Avatar, Norm Borin

Norm A. Borin

This article uses the fictitious company RDA from the movie Avatar as a textbook case of corporate non-sustainability. We provide a list of mistakes RDA made and provide parallel corporate examples in our own society in the areas of stakeholder analysis, corporate governance and systems thinking using the triple bottom line. For each area we present a framework that companies could use to operate in a more sustainable manner.