Scholedge International Journal of Business Policy & Governance ISSN 2394-3351最新文献

The Moderating Effect of Gender on Audit Committee Attributes and Earnings Management 性别对审计委员会属性和盈余管理的调节作用

Scholedge International Journal of Business Policy & Governance ISSN 2394-3351 Pub Date : 2020-08-18 DOI: 10.19085/sijbpg070302

Usman Abbas

{"title":"The Moderating Effect of Gender on Audit Committee Attributes and Earnings Management","authors":"Usman Abbas","doi":"10.19085/sijbpg070302","DOIUrl":"https://doi.org/10.19085/sijbpg070302","url":null,"abstract":"There exist a number of studies that have been conducted on the influence of audit committee attributes on earnings management but no attention has been given to the moderating effect of gender on audit committee attributes and earnings management. The main objective of this study was to examine the moderating effect of gender on the impact of audit committee attributes on earnings management of listed Agricultural companies in Nigeria for a period of six years (2012-2017). The study used ex-post facto and correlational research designs. The population of the study was the five (5) Agricultural companies in Nigeria listed on the Nigerian Stock Exchange as of 31st December 2017 and all the companies were used as a sample of the study. The study used a panel of multiple regression techniques for data analysis. It was found that gender has a strong and significant influence on the impact of audit committee attributes on earnings management of listed Agricultural companies in Nigeria. It was recommended that the audit committee of companies in Nigeria should comprise of at least 40% of women. Regulatory bodies concerned in Nigeria like Securities and Exchange Commission, Nigerian Stock Exchange and Financial Reporting Council should clearly state the composition of audit committee members and increase the number to ten where women should form 40% of the members of the committee and a woman with financial knowledge should be made the chairperson of the committee since women have shown a significant level of commitment to their responsibilities and contribute in reducing earnings manipulation.","PeriodicalId":153381,"journal":{"name":"Scholedge International Journal of Business Policy & Governance ISSN 2394-3351","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134149645","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Global Ranking and Its Implications in Higher Education 全球排名及其对高等教育的影响

Scholedge International Journal of Business Policy & Governance ISSN 2394-3351 Pub Date : 2020-08-18 DOI: 10.19085/sijbpg070301

P. Aithal, P. Kumar

{"title":"Global Ranking and Its Implications in Higher Education","authors":"P. Aithal, P. Kumar","doi":"10.19085/sijbpg070301","DOIUrl":"https://doi.org/10.19085/sijbpg070301","url":null,"abstract":"Higher Education Institutions try to enhance their competitiveness so as to become distinguished centers of learning and research. Various agencies conduct rankings of institutions independent of each other using different criteria. Although the purpose of ranking is to encourage healthy competition and distinguish the best institution in the interest of the learners to choose, the differences in criteria have cast a lot of confusion in building a parity. Academic performance and allied factors, as well as research, publication, and allied factors, are common to all. Some ranking agencies take into consideration industry-institution collaborations, international outlook, alumni, overall reputation, and even financial stability. This paper aims to attempt a comparison of the ranking methodology adopted by selected prominent Global University Ranking Agencies all over the world and throw light on the positive and negative outcomes of the global ranking. Based on in-depth analysis and critical comments on the limitations of these ranking systems, a generic model for balanced global university ranking is also proposed. Given the fact that nations differ, cultures differ, and the context of higher education itself differ across nations, the study illuminates the fallacy and dangers of segregating all institutions under the same mould.","PeriodicalId":153381,"journal":{"name":"Scholedge International Journal of Business Policy & Governance ISSN 2394-3351","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124464931","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Corruption and Its Effects on Sustainable Economic Performance 腐败及其对可持续经济绩效的影响

Scholedge International Journal of Business Policy & Governance ISSN 2394-3351 Pub Date : 2019-07-11 DOI: 10.19085/JOURNAL.SIJBPG060201

Michael Appiah, Derrick Yaw Idan Frowne, Anita Idan Frowne

{"title":"Corruption and Its Effects on Sustainable Economic Performance","authors":"Michael Appiah, Derrick Yaw Idan Frowne, Anita Idan Frowne","doi":"10.19085/JOURNAL.SIJBPG060201","DOIUrl":"https://doi.org/10.19085/JOURNAL.SIJBPG060201","url":null,"abstract":"The study examines corruption and its effects on achieving sustainable economic performance in Africa with a data set from 2002-2017. The Hausman Test for determining the appropriate model selection between Random and Fixed effects was employed with the fixed effects model of estimation chosen to be the appropriate method of estimation indicating that the degree of relationship and significant between corruption and sustainable economic performance in negative. The R² explains that 95% of variations in sustainable economic performance in the estimation of prime independent variables. Aside corruption having a negative and insignificant impact on sustainable economic performance, an increase in human development and labour resulted in a positive and significant relations on sustainable economic performance, with the rest of the explanatory variables having a poor and negative affiliation with sustainable economic performance. The above therefore follows the empirical, conventional and theoretical perspective that corruption declines growth and sustainability both domestically and globally.","PeriodicalId":153381,"journal":{"name":"Scholedge International Journal of Business Policy & Governance ISSN 2394-3351","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122797306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Digital Entrepreneurship vis-à-vis Managing Customers’ Data: Available Ways & Means to Protect the Online Presence of the Businesses 数字创业与-à-vis管理客户数据:保护企业在线存在的可用方法和手段

Scholedge International Journal of Business Policy & Governance ISSN 2394-3351 Pub Date : 2019-07-11 DOI: 10.19085/JOURNAL.SIJBPG060301

Sunil Sharma

{"title":"Digital Entrepreneurship vis-à-vis Managing Customers’ Data: Available Ways & Means to Protect the Online Presence of the Businesses","authors":"Sunil Sharma","doi":"10.19085/JOURNAL.SIJBPG060301","DOIUrl":"https://doi.org/10.19085/JOURNAL.SIJBPG060301","url":null,"abstract":"The modern day businesses are having an inevitable online presence to ensure to grab every possible opportunity to do business. Even the businesses who do transact purely offline are also having their online presence by having their business websites. And those businesses which have an entire gamut of their services or digital products to offer only via online channels have to ensure near to perfect online set-ups to stay in the businesses. Online businesses receive thousands of gigabytes of data from their users or customers on a daily basis altogether. This data contains specific information about the geographics of the users, their financial information, KYCs, their investment and other key profile based data. What will happen if that enormous data lands in the hands of some unscrupulous people? The user and customers' data will get compromised affecting them negatively. Many of the users may incur financial losses due to that mishandling of digital data. And last but not the least, the digital businesses will have all the possible dents of bad reputation leading to even boycott of their businesses by the users on a massive scale. All this is sufficient to shatter the dreams of the digital entrepreneurship. This paper seeks to point out how the digital entrepreneurs can better identify key data of their users and customers, how they can keep safe custody of that data and how to manage and protect the confidentiality of the users and customers.","PeriodicalId":153381,"journal":{"name":"Scholedge International Journal of Business Policy & Governance ISSN 2394-3351","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129837823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Board Characteristics and Intellectual Capital Performance: A Comparison of Service vs. Manufacturing Firms in India 董事会特征与智力资本绩效:印度服务业与制造业企业比较

Scholedge International Journal of Business Policy & Governance ISSN 2394-3351 Pub Date : 2019-05-14 DOI: 10.19085/SIJBPG060101

Dr. G Bharathi Kamath

{"title":"Board Characteristics and Intellectual Capital Performance: A Comparison of Service vs. Manufacturing Firms in India","authors":"Dr. G Bharathi Kamath","doi":"10.19085/SIJBPG060101","DOIUrl":"https://doi.org/10.19085/SIJBPG060101","url":null,"abstract":"Purpose: This study aims at analysing the board characteristics of select manufacturing and service firms in India. It attempts to explore whether these characteristics influence Intellectual capital (IC) efficiency of service sector firms or manufacturing firms.Design: The study uses panel data and multiple regression to examine the firms’ performance. The period of study is three years from 2015-16 to 2017-18; thirty firms each from manufacturing and service sector is taken for study.Findings: The empirical evidence is quite interesting. The board characteristics of both groups have varied differences. It can also be observed clearly that the impact of board characteristics on IC performance is more in the service sector than in the manufacturing sector.Research limitations/implications: the study focusses only on select firms from manufacturing and service sector as a preliminary study. The study can be expanded to cover sectors and industries.Originality and value: There are several research studies that try to explore the impact of corporate governance on the financial performance of firms. However, there are none which looks into their impact on the intangible performance of firms.","PeriodicalId":153381,"journal":{"name":"Scholedge International Journal of Business Policy & Governance ISSN 2394-3351","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130464822","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

From Planned to Transformative Urbanization: Analyzing India’s Policies of Urban Rejuvenation 从计划性城市化到变革性城市化:印度城市复兴政策分析

Scholedge International Journal of Business Policy & Governance ISSN 2394-3351 Pub Date : 2019-05-08 DOI: 10.19085/SIJBPG051201

Mihir Bholey

{"title":"From Planned to Transformative Urbanization: Analyzing India’s Policies of Urban Rejuvenation","authors":"Mihir Bholey","doi":"10.19085/SIJBPG051201","DOIUrl":"https://doi.org/10.19085/SIJBPG051201","url":null,"abstract":"This paper examines India’s urban challenges, successive policies of urban development and their impact on the much needed urban transformation. It examines successive policies, plans, and approaches to meet the ever rising urban challenges from the first Five Year Plan till the end of planning era and also underscores the highlights of urban planning through the entire five-year plan period. In the process, it investigates whether the ubiquitous urban deficit in India is actually due to the so-called 'reluctant urbanization' and whether the current policy of creating hundred smart cities can lead to urban transformation in India. This paper is based on the analysis of the available secondary data from various sources. By critically examining the available secondary data this paper explores whether India’s urban deficit is a result of poor planning or lack of long term vision and strategy to meet the emerging urban challenges. This paper also critically looks into the emerging ICT-driven paradigms and design of the ‘smart cities’ as models of urban transformation and juxtaposes them to India's own vision of creating hundred smart cities to ensure urban transformation. The paper concludes that any urban transformation should be socially inclusive, economically viable and environmentally sustainable. Technology should not be the end rather the means for bringing urban transformation and building smart cities.","PeriodicalId":153381,"journal":{"name":"Scholedge International Journal of Business Policy & Governance ISSN 2394-3351","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123622127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Place of Politics in Social Protection Program: Focus on Infant and Maternal Health Care Delivery in Akure, Nigeria 政治在社会保护方案中的地位:重点关注尼日利亚阿库雷的母婴保健服务

Scholedge International Journal of Business Policy & Governance ISSN 2394-3351 Pub Date : 2019-05-06 DOI: 10.19085/SIJBPG051101

Olorunfemi Samuel Oluwaseyi, Lawal Olubunmi Lukman

{"title":"The Place of Politics in Social Protection Program: Focus on Infant and Maternal Health Care Delivery in Akure, Nigeria","authors":"Olorunfemi Samuel Oluwaseyi, Lawal Olubunmi Lukman","doi":"10.19085/SIJBPG051101","DOIUrl":"https://doi.org/10.19085/SIJBPG051101","url":null,"abstract":"The study examines the place of politics in infant and maternal health care delivery in Akure. To achieve this, the following objectives were made: assess the magnitude of infant birth and death as well as maternal death in the study area from 2003-2017, identify the causes of infant and maternal death in Akure, examine the relationship between politics and infant and maternal health care through policies and programmes instituted by various administrations and identify challenges facing infant and maternal health care delivery in Akure. To successfully capture these objectives, two governments owned hospitals (Mother and Child Hospital and Ondo State Specialist Hospital Akure) were selected for the administration of questionnaires. In all, eighty (80) women that have made use of the hospitals during pregnancy and child care stage were randomly and purposefully selected from the record file of the hospitals for the purpose of questionnaire administration. Likewise, the Chief Medical Directors of the two hospitals were interviewed. Data obtained were collated and presented using the descriptive statistical method. Findings revealed the policies, programmes, and accomplishments of successive governments of Ondo State from 2003-2017. The study recommends that successive government at all levels irrespective of political or party affiliation should make infant and maternal health care free most especially to the poor and the vulnerable group in the society.","PeriodicalId":153381,"journal":{"name":"Scholedge International Journal of Business Policy & Governance ISSN 2394-3351","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115972709","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Role of Politics in Governance and Service Delivery: Focus on Water Provision in Akure, Nigeria 政治在治理和服务提供中的作用:关注尼日利亚阿库雷的供水

Scholedge International Journal of Business Policy & Governance ISSN 2394-3351 Pub Date : 2019-05-06 DOI: 10.19085/SIJBPG051001

Lawal Olubunmi Lukman, Olorunfemi Samuel Oluwaseyi

{"title":"The Role of Politics in Governance and Service Delivery: Focus on Water Provision in Akure, Nigeria","authors":"Lawal Olubunmi Lukman, Olorunfemi Samuel Oluwaseyi","doi":"10.19085/SIJBPG051001","DOIUrl":"https://doi.org/10.19085/SIJBPG051001","url":null,"abstract":"This study examines the role of politics in governance and service delivery (with a particular interest in water provision) in Akure, Nigeria. To achieve the above, the following objectives were made: examine the part of politics in water delivery in Akure by evaluating the roles of past and present administrations (1999-2017) in water delivery, identify various factors inhibiting and enhancing water delivery in the area. To fully capture these objectives, four residential neighborhoods (Ijapo Housing Estate, Shagari Village, Oke-Ogba and Alaba-Layout Apatapiti) were purposively selected for questionnaires administration. The numbers of residential buildings in the four selected locations were determined to represent the research population. In all, there are two thousand eight hundred and eight one (2881) residential buildings in the neighborhoods. Using systematic sampling method of selecting one head of household at every 10th building intervals across the locations, two hundred and eighty-eight (288) copies of questionnaire were administered, collated and analyzed. Also, the General Manager of Ondo State Water Corporation saddled with the responsibility of providing water to the teeming inhabitants of Akure was investigated. Data obtained from both sources were collated and analyzed and presented using the descriptive statistical method. The results revealed the policies, programmes, pitfalls, and achievements of successive governments of Ondo State in Water provision from 1999-2017. Based on these findings, practicable and insightful recommendations were made.","PeriodicalId":153381,"journal":{"name":"Scholedge International Journal of Business Policy & Governance ISSN 2394-3351","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115312834","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impact of Employee Involvement in Trade Unions on Employee Well Being in Federal University Kashere Gombe State, Nigeria 员工参与工会对员工幸福感的影响——尼日利亚卡舍尔贡贝州联邦大学

Scholedge International Journal of Business Policy & Governance ISSN 2394-3351 Pub Date : 2019-04-04 DOI: 10.19085/JOURNAL.SIJBPG050901

Mohammed Usman

{"title":"Impact of Employee Involvement in Trade Unions on Employee Well Being in Federal University Kashere Gombe State, Nigeria","authors":"Mohammed Usman","doi":"10.19085/JOURNAL.SIJBPG050901","DOIUrl":"https://doi.org/10.19085/JOURNAL.SIJBPG050901","url":null,"abstract":"Effective trade unions in Nigeria play crucial roles in protecting the interest of their members. Without employee unions in Nigerian organization’s workers would be turned to slaves. Therefore, there is a need for employees to form unions for their welfare and well being. The paper aimed at examining the impact of employee involvement in trade unions on employee well being in Federal University Kashere of Gombe State Nigeria. Data were collected through interview and observation. The respondents of the study were the employees of Federal University Kashere who are members and some executives of ASUU, NASUU, SSANU and NAAT. Literature was reviewed through journal articles, bulletins, internet and prior knowledge on text books. The study found that the four trade unions in Federal University Kashere played significant roles in protecting the interest of their members which leads to the well being of the employees. The study recommended that the trade unions should seek for full certification from the national body to progress from an observer’s status in order to function fully. By pioneering research on staff unions in Federal University Kashere and adding on existing literature on trade unions, the paper contributes to knowledge.","PeriodicalId":153381,"journal":{"name":"Scholedge International Journal of Business Policy & Governance ISSN 2394-3351","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126688711","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

How Companies are Applying AI to the Business Strategy Formulation 企业如何将人工智能应用于商业战略制定

Scholedge International Journal of Business Policy & Governance ISSN 2394-3351 Pub Date : 2019-01-18 DOI: 10.19085/JOURNAL.SIJBPG050801

M.S.S. El-Namaki

{"title":"How Companies are Applying AI to the Business Strategy Formulation","authors":"M.S.S. El-Namaki","doi":"10.19085/JOURNAL.SIJBPG050801","DOIUrl":"https://doi.org/10.19085/JOURNAL.SIJBPG050801","url":null,"abstract":"Computing equipment capable of what one may term partial and quasi-intelligent behaviour, commonly referred to as Artificial Intelligence (AI), is assuming a key role in business. The probability is high that this Artificial Intelligence (AI) will lead to a fundamental change in the process of business strategy formulation as much as the very contents of this strategic behaviour. Product and market strategies and the resultant competitive behaviour will, more likely than not, be the outcome of those artificial intelligence processes and reiterations. A start is made and one can observe substantial progress in this direction. Who has done it and is there a conceptual framework behind this strategic behaviour? This will be the focus of this article The article starts with a brief definition of artificial intelligence and a basic framework of the concept. Seven case studies follow supporting the hypothesis that AI is penetrating the business strategy arena and leading to a fundamental change in the concept as much as the application. Those cases were drawn from different industries, and countries. A conceptual framework is accordingly derived and positioning of those case companies within this conceptual framework is done. The article is based on contemporary frameworks of AI and the cases are drawn from contemporary analysis of strategic behaviour. The conceptual model could provide an instrument for business AI application.","PeriodicalId":153381,"journal":{"name":"Scholedge International Journal of Business Policy & Governance ISSN 2394-3351","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132731399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 11