Business, Management and Economics Research最新文献

{"title":"External Audit Process Failures: Unethical Practices and Business Demise","authors":"John Nkeobuna Nnah Ugoani, Grace Iyi Ibeenwo","doi":"10.32861/bmer.81.1.11","DOIUrl":"https://doi.org/10.32861/bmer.81.1.11","url":null,"abstract":"The primary aim of external auditing is for the independent auditor to comply with authoritative ethical standards in checking and verifying the authenticity of already recorded transactions and thereafter expressing an opinion as to whether the published financial statements and reports were made in all material aspects in accordance with ethical and relevant accounting and financial reporting standards and regulations. By reporting and expressing an opinion the independent auditor helps to establish public confidence and credibility over the financial statements and reports, even though such must not be interpreted as assurance regarding the future sustainability of the enterprise or with regard to the economy, efficiency, or effectiveness of management. The external audit specifically relates to the independent examination of the financial statements of an enterprise by an external auditor appointed by the shareholders. Even though the external auditor may perform the same audit procedures as in the case of the internal auditor, unlike the internal auditor, the external auditor does not report to the board and management but to the shareholders. The external audit is, therefore, important for strengthening transparency and accountability to key external stakeholders in the management of all organizations. External audit as a recognized watchdog mechanism is expected to have probing eyes on the financial statements and reports of the company as a measure of promoting corporate governance and enterprise sustainability. All forms of fraud-sheltering and accounts manipulation by external auditors in collusion with top management of individual companies are unethical and undermine the concept of audit independence; and an invitation to business demise. 230 respondents participated in this study conducted through the exploratory research design, and the result showed a strong relationship between audit process failures and business demise. A recommendation of this report is that the board and management should always ensure to implement credible external auditors’ recommendations as to measures of reducing cases of inefficiency, fraud, and business demise.","PeriodicalId":9554,"journal":{"name":"Business, Management and Economics Research","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75253053","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}

{"title":"Construction and Innovation of \"TCPP\" Teaching Mode of International Settlement from the Perspective of Applied Talent Training Objectives","authors":"Mingsheng Xu, H. Chen","doi":"10.32861/bmer.74.125.131","DOIUrl":"https://doi.org/10.32861/bmer.74.125.131","url":null,"abstract":"Under the background of the new era, it is particularly urgent to reform the teaching content and teaching mode of international settlement in order to meet the needs of talents and cultivate new applied talents of international settlement. Firstly, this paper analyzes the market demand for applied talents in the international settlement, defines the teaching objectives of applied talents training in the international settlement, and explores the main problems existing in the existing teaching mode of international settlement. Secondly, on this basis, this paper constructs the \"TCPP\" teaching mode of international settlement, and finally puts forward the problems that should be paid attention to in the application of \"TCPP\" so as to effectively improve the teaching effect, meet the needs of the actual business, achieve the training goal of applied talents in colleges and universities, meet the social demand for talents and achieve win-win results for all parties.","PeriodicalId":9554,"journal":{"name":"Business, Management and Economics Research","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90624248","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}

{"title":"Research on User Emotion Marketing in Internet Environment","authors":"Junjie Zhao, Pingshui Wang, Peigang Liu","doi":"10.32861/bmer.74.120.124","DOIUrl":"https://doi.org/10.32861/bmer.74.120.124","url":null,"abstract":"Emotional marketing is consistent with the trend of \"product-centered\" to \"user-centered\" marketing. In the past, marketing was more concerned about the function of products. Now, it is based on users’ emotions and humanistic care to achieve marketing purposes. According to data, more than 80% of purchases are based on emotional emotions rather than rational logic, and most purchases are triggered by emotions. Users also have different reactions to marketing information under different emotions. The emotional response degree of female customers is stronger than that of male customers in both positive and negative states. If you can sense whether the user is in a positive or negative emotional state, then consider whether to promote or not, otherwise little effect.","PeriodicalId":9554,"journal":{"name":"Business, Management and Economics Research","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83326353","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}

{"title":"Financial Development and Economic Growth: Case of Mali","authors":"Dr N’Diaye Mamadou","doi":"10.32861/bmer.74.108.119","DOIUrl":"https://doi.org/10.32861/bmer.74.108.119","url":null,"abstract":"This article examines the relationship between financial development and economic growth in Mali. The process by which financial development affects economic growth in Mali has been observed: first, by regressing a growth equation, and second, by Granger causality. To do this, the ordinary least squares method is used to estimate an error correction model over the period 1980-2015. The results obtained show that bank deposits and loans to the economy have a negative and significant effect on short-term economic growth. Moreover, the money supply has a negative and significant effect on economic growth in the short and long term. Moreover, public spending and trade openness has a positive and significant effect on economic growth, in the short and long term for the former and, in the long term for the latter. In addition, no Granger causal link was detected. A probable improvement lies in the continuation of the reforms, already undertaken by the CBWAS.","PeriodicalId":9554,"journal":{"name":"Business, Management and Economics Research","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90071472","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}

{"title":"Influence of Fieldwork on the Preparedness of Food Technology and Bioengineering students for the Job Market: A Case study of EAPI Student Skills Enhancement Program","authors":"J. Kigozi, E. Baidhe, I. M. Mukisa, C. Muyanja, Leatitiah Namubiru, Brenda Katarikawe","doi":"10.5430/bmr.v10n3p22","DOIUrl":"https://doi.org/10.5430/bmr.v10n3p22","url":null,"abstract":"This study aimed at evaluating the influence of fieldwork on the professional and personal skills among Food Technology and Bioengineering (FTB) students of Makerere University. The data was obtained from 40 respondents from three FTB programs (Food Science and Technology, Human Nutrition, and Agricultural Engineering). A semi-structured electronic questionnaire was used to collect the data. The questionnaire comprised of Part 1: Student biography, Part II: Participation in the EAPI student skills enhancement program, Part III: Professional skills, and Part IV: Personal growth. Part I and II consisted of closed-ended questions while Part III and Part IV were evaluated on a 5-point Likert scale (1- Strongly disagree and 5 – Strongly Agree). Descriptive analysis was used to evaluate the student demographic information and participation in the student enhancement program. The reliability of the Likert scale for professional development and personal growth was determined using the Cronbach’s alpha index. The study results indicated that 60% (n=40) of the respondents better understood their career goals through fieldwork, 83% (n=40) increased their skills and knowledge in performing particular tasks, 55% (n=40) changed their attitude and feelings about self and others, while 75% (n=40) had the opportunity to apply theoretical concepts to the actual work environment. Fieldwork stimulated the FTB students’ interest in the field of food processing, mindset change especially concerning job creation, conduct, and prospects. The study findings explain the need to adjust the mode of knowledge delivery and dispensation at the Higher Education Institutions to reduce the rate of unemployment and improve the employability of students.","PeriodicalId":9554,"journal":{"name":"Business, Management and Economics Research","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76654649","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}

{"title":"Better than Nothing?: Consequence of Incomplete Treatment of COVID-19","authors":"Yasunori Fujita","doi":"10.5430/bmr.v10n3p11","DOIUrl":"https://doi.org/10.5430/bmr.v10n3p11","url":null,"abstract":"With seemingly no end to the global pandemic in sight, high expectations are growing for the development of medicines to treat COVID-19, in addition to the vaccination which has been carried out recently. In Japan also, development of such medicines is accelerating and now four COVID-19 medicines have been approved.There is, however, concern that the COVID-19 medicines are not always effective, so that, in the present paper, we investigate the consequence of incomplete treatment of COVID-19-infected patients by constructing a simple intertemporal theoretical model. Main result we obtained is that incomplete treatment of infected patients increases number of the infected people, which is equivalent to say “worse than nothing”.","PeriodicalId":9554,"journal":{"name":"Business, Management and Economics Research","volume":"102 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77342365","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}

{"title":"LEAN Approach for the Impact Study in the European Foundation for Quality Management Model Score","authors":"F. Romana, C. G. Gestoso, Silvia Gonzalez Fernandez","doi":"10.5430/bmr.v11n1p33","DOIUrl":"https://doi.org/10.5430/bmr.v11n1p33","url":null,"abstract":"Purpose: The main objective of this article is the description, analysis and explanation of the development of an integrated management model, supported by the LEAN management tools, for manufacturing companies that worked along the time on a mass production bases.Design/Methodology/Approach: The methodology used was the integration of a model supported by the EFQM – European Foundation for Quality Management system, with the principles, tools and indicators of LEAN management system.Findings: The fundamental discoveries found in the analysis and application of the case study are located in four fundamental aspects, first related to the definition of a purpose for the company ; second the clear and correct description of the business processes involved, third the involvement of people and teams and fouth the application of a thought of continuous and permanent improvement.Originality/Value: From the point of view of added value for organizations, we understand that the levels of productivity, competitiveness and value creation for shareholders are the increasingly important elements of action, and the promotion of the implementation of models that promote cost reduction and increased product quality levels are absolutely essential. The recommendations are for the implementation of new management philosophies based on the integrated behavior of continuous improvement, reduction of waste in processes and activities and constant monitoring of results through the correct application of management indicators.","PeriodicalId":9554,"journal":{"name":"Business, Management and Economics Research","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85206749","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}

{"title":"Effects of Fringe Benefits on Employee Loyalty: A Study on University Teachers in Khulna City of Bangladesh","authors":"Prosenjit Tarafdar, Kajol Karmoker, Sraboni Akter","doi":"10.5430/bmr.v10n3p1","DOIUrl":"https://doi.org/10.5430/bmr.v10n3p1","url":null,"abstract":"The aim of this study was to examine the effects of fringe benefits on employee loyalty in the context of university teachers. The study sample consisted of 100 university teachers who were randomly selected from both private and public universities situated in Khulna city of Bangladesh. Data were collected through a self-administered questionnaire survey. To test the study hypotheses, data were analyzed employing correlation and multiple regression analysis tools. Results of correlation analysis reveal that fringe benefits (insurance & retirement benefits, payments for time not worked, education & development opportunities, flexible working hours, and employee welfare benefits) are positively related to employee loyalty. Regression statistics shows that 25.6% variance of employee loyalty can be explained by the fringe benefits. The study findings also indicate that flexible working hours (β = 0.296, Sig. = 0.001) has the most significant contribution in explaining employee loyalty among the university faculty members employed in Khulna city of Bangladesh.","PeriodicalId":9554,"journal":{"name":"Business, Management and Economics Research","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78150384","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}

{"title":"The Effect of Brand Value on Consumers' Purchasing Decisions: An Application in Turkey","authors":"Şerife Keskin, Yakup Durmaz","doi":"10.32861/BMER.73.79.92","DOIUrl":"https://doi.org/10.32861/BMER.73.79.92","url":null,"abstract":"The purpose of this research is to determine the relationship between the purchasing decisions of consumers and their brand values depending on the factors that affect their wishes, desires, and needs while purchasing a product. Another purpose of the study is to determine whether the demographics of the participants change the opinions of the participants on purchasing decisions and brand values. In order to collect data 5-Point Likert type Consumer Decision-Making, Brand Loyalty, Perceived Quality, Brand Awareness and Brand Connotations Scales consisting of 22 questions, and 9 dimensions in addition to the Brand Value Scale including 19 items and 4 sub-dimensions were conducted on 400 consumers living in the Diyarbakır province of Turkey. The research is important both for consumers and businesses in terms of explaining how consumers are affected by brand value and make their consumption decisions.","PeriodicalId":9554,"journal":{"name":"Business, Management and Economics Research","volume":"32 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91494367","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}

{"title":"Tax Write-Off and Remission on Revenue Mobilization in Wiawso Municipal Assembly of Ghana","authors":"J. Nkuah, Christopher Bright Daboug, Ampong Isaac","doi":"10.32861/BMER.73.70.78","DOIUrl":"https://doi.org/10.32861/BMER.73.70.78","url":null,"abstract":"The maiden budget of the Akufo-Addo administration, presented by the Finance Minister on Thursday, March 2, 2021, saw the downward revision of certain taxes while others were completely abolished. According to Public Finance General Directorate, the purpose of taxation as enshrined in the French laws is “for the maintenance of public force and administrative expenses”. The need therefore to increase internally generated funds have been at the center stage of most developing countries, as Donor Partners insist on ensuring efficiency in tax administration before loans can be granted. Against the backdrop of tax cuts announced in the 2021 budget, this study seeks to evaluate the effect of tax cuts on revenue mobilization in the Wiawso Municipal Assembly of Ghana. The study employed the purposive sampling technique, making use of a population of 50. The result of the study showed that there is a strong negative relationship between tax cuts and revenue mobilization. Hence tax cuts can be assumed to reduce revenue mobilization. It also came to light that non-compliance was the main challenge facing the revenue collectors in the Wiawso Municipality. In the light of the above, the following recommendations were made. Government should support GRA by providing the necessary resources needed by the staff to carry out their daily activities effectively. For instance, the introduction of the taxpayer identification system. Technical training should also be organized regularly for GRA staff in other to help them acquire the necessary technical skills needed to carry out their activities effectively.","PeriodicalId":9554,"journal":{"name":"Business, Management and Economics Research","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79107882","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}