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Collaboration or Cooperation: Concept Definitions When Merging Interests of the State and Extractive Companies of Ukraine
Get PDFWe can define cooperation or collaboration as the partnership of alliance members in the performance of a specific work or task in the frameworks of one project. We identified the differences between the concepts of collaboration and cooperation in the various countries in accordance with the historical and geographical position. For the first time we defined the concept of collaboration in coordination of interests of the state and the extractive companies in the redistribution of netural resource rent and the formation of social responsibility in the extraction of natural resources in the load regions
Challenges of Whistle Blowing as a Corporate Governance Control Tool in the Zimbabwean Banking Sector During 2000-2008
Get PDFThe objective of the research was to determine why employees avoid whistle blowing facilities established by the Reserve Bank of Zimbabwe and the Tip-Off Anonymous. Employees were aware of these unethical wrongdoings in the banking sector, the existence of these facilities could have alerted regulatory authorities and served the collapse of more than ten financial institutions. Of greater concern was loss suffered by innocent unsuspecting depositors. Data was obtained through a comprehensive questionnaire to randomly selected 104 managers and 208 employees from the banking sector. Data from the questionnaires were augmented by structured interviews. Descriptive statistics and qualitative and content analysis of open statements were used to analyze the data. The study showed that whistle blowing was known as an effective corporate governance control tool. Evidence gathered from the study points to lack of whistle blowing policies which could have contributed to silence or anonymously reporting wrongdoing in the banking sector. It also concluded that the whistleblowers’ facilities lacked the confidence of whistleblowers which has seen them being ineffective. This study recommended for legislation of a national Whistleblowers Protection Act, creation of confidence building in the operations of whistleblowers’ facilities, who should provide necessary guidance on independent legal advice
Commisary of Forestry Companies in Cameroon: Instrumental in the Sustainable Management of Wildlife or Statutory Social Requirement: Case Study in the East Region of Cameroon
Get PDFA commissary is a shop made available by a logging company in which workers, their families and often the neighboring population, can do their daily shopping to supply their needs in staple food stuffs and animal proteins. The creation and operation of a commissary is guided by the labour code to Cameroon and underpinned by the Forest Stewardship Council (FSC). If the Cameroonian State equates the implementing of the commissaries as a social requirement, the FSC considers it more as a mean of protecting biodiversity. This study aimed to highlight the impact of forest certification on the sustainable management of wildlife through the establishment and functioning of the commissary. Four logging companies located in the southeast of Cameroon have been selected including three certified FSC and one not certified FSC. Information cross-checking helped to: (i) describe the context of the commissary (ii) assess the social and environmental impacts of the commissary. Subsequently, the differences in the functioning of the commissaries were characterized. All the commissaries sell similar products with more or less diversity in items sold throughout the year. In-depth analysis revealed that majority of the positive impacts appear from the commissaries managed by certified logging companies compared to non-certified logging companies in which the commissaries seem to bear the reputation of the negative impacts (100 %). Furthermore, certified logging companies are characterized by the implementation of the legal requirements associated with the operation of the commissary. Although the link between the establishment of the Commissary and the decrease of pressure on wildlife is not obvious, it is certain in regards to the high quantities of alternatives protein that this may contribute to the decline of the consumption of bush meat
Study on the Influence of CPAs’ Individual Characteristics on Integrity Conduct
Get PDFBy constructing a behaviour selection model, the paper relies on the method of NetLogo simulation for simulation experiments. We study the influence of CPA’s individual characteristics on integrity conduct from three aspects of independence, industry specialization and tenure. The results of the study found that independence, industry specialization and tenure will have an impact on the integrity conduct. Besides, with the improvement of independence, industry specialization and tenure, their integrity conduct presents an inverted U type
Do Provision for Non -Audit Services (NAS) Give Rise to Audit Fees
Get PDFThroughout the years, auditing field has experienced tremendous change, but in Malaysia, the charged fees are still found to be the lowest in Asean countries. Literatures forwarded non-audit services among others as being influential to audit fees. Thus, this study aims at exploring the significant of non-audit services in charting audit fees in Malaysia. 100 public listed companies were surveyed comparing their non-audit service (NAS) they used and reasons, auditees complexity, auditees risk, auditor’s opinion, auditees size and audit fees. Findings indicated that NAS is insignificant to audit fees charged in Malaysia
Capital Structure and Firm’s Performance in Ghana. Do Macroeconomic Factors Matter?
Get PDFThe paper seeks to investigate how macroeconomic factors affect the relationship between capital structure and bank performance from 2004 to 2014. In this context we try to condition the postulated relations between capital structure and firm performance on the dynamics of the macroeconomic environment of Ghana. We considered the impact of some macroeconomic variables such as inflation and GDP growth. Panel data methodology is adopted in this study. This combines simultaneous cross-section and time series data. The paper employs samples of banks in Ghana. Using fixed effect regression estimation model, a relationship was established between performance (proxied by return on asset and return on equity) and the firms capital structure over a period of ten years. Hausman chi-square test was conducted in each equation.The macroeconomic variables, GDP growth were registered to be significant in both models. This signifies that macroeconomics matter in the bank’s capital structure and performance. Inflation however were found to be insignificant. We therefore recommend that macroeconomic policies should provide a conducive environment for banks operations, in addition the government should develop the bond market
Self-Efficacy and Self-Independence in Promoting Self-Employment Intention among University Students
Get PDFThe purpose of this study is to examine the role of self-efficacy and self-independence in promoting self-employment intention among university students. This study is developed based on entrepreneurial intention described by Ajzen’s Theory of Planned Behaviour (TPB) (Ajzen, 1991) and Shapero and Sokol (1982). Although the evidence showed that one-third of new entrepreneurs in the United States were those individuals with the ages of 30 and below (Kuratko, 2005) butstill not all graduate students are willing to choose entrepreneurship as their career. There are still a limited number of students who are willing to start a business soon after they graduate from the university (Hisrich and Peters, 2002). Therefore, it is the aim of this study to investigate both roles of self-efficacy and self-independence in influencing the decision to choose self-employment as a career among university students. The respondents for this study were university students in Sabah, Malaysia. 400 questionnaires were distributed in this study resulting only in 260 usable questionnaires. Based on the results of this study, it was found that both self-efficacy and self-independence have a significant relationship with self-employment intention. This study, therefore, through its research and findings has contributed significantly to both theoretical and practical implications. This study is able to provide the information on the factors that determine self-employment career among university graduates
A note on the π-complemented algebras
Get PDFπ-complemented algebras are defined as those (not necessarily associative or unital) algebras such that each annihilator ideal is complemented by other annihilator ideal. Let BA denote the set of all idempotents of the extended centroid of a semiprime algebra A. We prove that if there is a maximal ideal P of BA such that PA ⊆ A then A and PA are two π-complemented algebras. As a consequence, we give a characterization of the π-complementation of the unitisation, and the multiplication ideal, of a semiprime algebra
A Note on Riemannian Submersions with Umbilical Fibres
Get PDFIn this paper, we discuss some geometric properties of Riemannian submersions whose fibres are totally contact umbilical. Some interrelations between totally contact umbilic, totally geodesic and minimality are established
QUASI-IQC-INJECTIVITY
Get PDFIn this work, the notion of injectivity relative to a class of IQC sub modules (namely, IQC-injectivity) has been introduced and studied, which is a generalization quasi-injective module. This notion is closed under direct summands. Several properties and characterizations have been given.We provide a characterization of semi simple Artinian ring , SI-ring and Dedekind domain in terms of IQC-injective R-module