• 0


“VOLUME 1, ISSUE 10″ under QS Publications

 1) Red Flag – Characteristics of Fraudulent U.S.-listed Chinese Companies  

1) Thian Cheng Lim-BEM department, Xi’an Jiaotong-Liverpool University,111 Ren’ai Road, Dushu Lake Higher Education Town, Suzhou Industrial Park 215123, China
2) Lim Xiu Yun, Jessica-National University of Singapore
3) Yun Liu-Xi’an Jiaotong-Liverpool University
4) Haozhe Jiang-Xi’an Jiaotong-Liverpool University

ABSTRACTThe American Institute of Certified Public Accountants (AICPA, 2002) No 99: Consideration of Fraud in a Financial Statement Audit (SAS 99). SAS 99 describes fraud as a purposeful act that results in a material misstatement in financial statements. We performed a literature review and discussed the attributes of 250 US listed Chinese firms such as political connections, reverse merger, location in China, auditor’s reputation and corporate governance in order to build a model to predict red flags.  We find that red flag companies have these characteristics. (1) U.S listing via reverse merger. (2) earning management, (3) poor corporate governance. (4) hire small and obscure audit firms, investment banks and law firms to assist in their effort to gain listing. (5) lack accounting standards and (6) political connection. We conclude that US listed Chinese firms displayed these red flags that can identify their potential to commit fraud and misrepresent financial information.

Key words:U.S.-listed Chinese companies, fraud, IPO, reverse merger, red flag SAS 99

[Download Full PDF]  [Page 1 -11]

2) Antecedents of Relation Base Marketing and its impact on Customer Satisfaction

Authors:1)Shahzad Khan-Lecturer City University of Science and I-T Peshawar Pakistan

ABSTRACTEducation is long term service offering which need student’s satisfaction. Students switching is common in certain institutions. This research is conducted that how relationship marketing play important role in satisfaction of students of affiliated institutions of Peshawar University Pakistan. This research is conducted that what are the key antecedents of relationship marketing for the satisfaction of students. Study identifies different determinants of relations base marketing and checks their influence on student’s satisfaction. Study selected four affiliated institution on random basis for analysis. The four institutions were Peshawar Business School, National college of Science, Institute of computer and management science and National institute of management. The data collected through questionnaire from students of above mentioned affiliated institutions. Study uses a structured 5 point lickert scale non-self administered questionnaire from 100 students. Findings of the study shows that Trust, Commitment and communication are the prominent antecedents of relationship marketing which play major role in students satisfaction.

Key Word: Relationship Marketing, Students Satisfaction, Affiliated Institutions and Peshawar Pakistan.

[Download Full PDF]  [Page 12-21]

3) The Role of women in Reducing Absolute Poverty in Rural Zimbabwe:A Case Study of Bindura District (2008 to 2011)

Authors: 1) Victoria Mudavanhu, 2) Lazarus Muchabaiwa, 3) Lloyd Chigusiwa, 4) Samuel Bindu, 5) Mapfumo Tarcisius, 6) Roseline Karambakuwa and 7) Anna Chingarande
Bindura University of Science Education , Zimbabwe

 ABSTRACTThe study sought to assess the role of women in reducing absolute poverty in rural Zimbabwe. Specific objectives were to analyze the nature and characteristics of men and women participating in rural development, to compare production levels under male and  female headed households as well as to analyze the role of women in decision making. The Descriptive survey method was used on a population of 300 smallholder households. A sample of 52 households was randomly selected. The data collection instrument was a Formal Household Questionnaire Survey administered through personal interviews. Data were analyzed using the Statistical Package for Social Scientist (SPSS). The research found that most of the women were illiterate, their households were large and some were elderly people and their major source of income comes from agricultural activities and informal sector activities and from casual labour.Some of the women got training on crop production from AREX, and training on entrepreneurship through NGOs that were implementing developmental projects in the area. The production levels by the women were low in terms of yield per hectare and area planted.
Major products were maize, groundnuts, vegetables, sweet potatoes and tomatoes. Very few women are into agro-processing, major processing was on drying vegetables, sweet potatoes and peanut butter making and most of the processing machines were old. Major challenges for the women include large family size due to the effect of HIV/AIDS, high dependency load, lack of innovative, lack of appropriate training,, financial support, land ownership, low produce and climatic change. The research recommended strong capacity building on the women to instill a commercial orientation that is motivational to move them from a subsistence mentality to a commercial focus through increased production, and for further assistance from both government, NGOs and private sectors, to ensure sustainable development.  

 Keywords: Women, Absolute Poverty, Rural, Zimbabwe

[Download Full PDF]  [Page 22-44]

4)Do Macroeconomic Factors Affect IPOs in China?

Authors:1) Thian Cheng Lim-BEM department, Xi’an Jiaotong-Liverpool University,111 Ren’ai Road, Dushu Lake Higher Education Town, Suzhou Industrial Park 215123, China
2) Xiu Yun Lim-National University of Singapore
3) Riuyang Zhai-Bentley University,145 Forest Street, Waltham, Boston MA 02451 USA
4) Yun Liu-Xi’an Jiaotong-Liverpool University

ABSTRACTThis paper investigates the effect of macroeconomic variables on the numbers of IPOs in China. There are limited studies on this topic.  Changes in macroeconomic variables such as interest rates, GDP (Gross Domestic Product), inflation rate and the unemployment contain useful information for stock market participants (Chen et al., 1986). 5 hypotheses are proposed for empirical testing using Co-integration and Vector Error Correction models. Data will cover the period from 2007 to 2012. We expect to find evidence of a significant negative relationship between interest rate and the numbers of IPOs, and a significant positive relationship between industrial production and the numbers of IPOs to be confirmed.

Keywords: interest rates, IPOs, Markov regime switching regression, China

[Download Full PDF]  [Page 45-55]

5)Teacher’s Motivation & job Satisfaction

 Authors: Ghulam Salma-Phd student at Faculty of Administrative Sciences,University of Azad Jammu and Kashmir Kotli, Pakistan.

Dr.Mushtaq A.Sajid-Dean, Faculty of Administrative Sciences, University of Azad Jammu and Kashmir Kotli, Pakistan

 ABSTRACTTeacher motivation is an important concern for educational leaders and managers because teacher motivation has an important effect on student motivation. Teacher Motivation is also important for advance of educational reforms. Job satisfaction which simply define, at this point as the difference between the amounts of rewards works receive and the amount they believe they should receive. The purpose of this study is to explore the factors that influence teacher’s motivation & Job satisfaction. Teachers are more arguably the most important group of professionals for our nation’s future. The method used for data collection include questionnaires and interviews from teachers of Forty-five Govt. high Schools, inter college, and fifteen Private schools & Inter college of Kotli District (AJK). We have review of the literature maximum articles related to foreign countries. During this research paper one thing strikes me; the major factor influences job satisfaction is political pressure. This factor has not seen prominent in foreign countries. Other major problem in colleges and school is negligence of merit which is the main effect on proper education; the intelligent candidates are neglected due to political influence.  The paper sought to describe various techniques, which help in teaching motivation & job satisfaction.

 Keyword- Teacher Teacher’s Motivation & Job   Satisfaction in Azad Jammu and Kashmir.

 [Download Full PDF]  [Page 56-65]

6)Using the Econometric Models in Planning the Service of Several Machines at Random Time Intervals

Authors: 1)Ioan Constantin Dima, University “Valahia of Targoviste”, Romania
2)Mircea Udrescu, University Artifex of Bucharest, Romania

 ABSTRACTIn industrial practice, there are frequent cases when serving the machines by a performer is done at random (coincidental) time intervals, which prevents the elements of carrying out the processing procedure to be predetermined. Situations of random interventions on the multi-served machines occur more often in textile industry on the spinning machines, looms, knitting machines, wire weaving and interlacing machines, etc.

Key words: the discipline of waiting, the average number of machines, average waiting time of the machines in the system, the average number of the machines in the system, Poisson law, the test X2.

Classification: C50, D02, L23

[Download Full PDF]  [Page 66-73]

7) The Effect of Culture on Accounting System’s in China  

 Authors:1) Thian Cheng Lim-BEM department, Xi’an Jiaotong-Liverpool University,111 Ren’ai Road, Dushu Lake Higher Education Town, Suzhou Industrial Park 215123, China

2) Xiu Yun Lim-National University of Singapore
3) Riuyang Chai-Bentley University,145 Forest Street, Waltham, Boston MA 02451 USA
4) Dan Zhao-Xi’an Jiaotong-Liverpool University

 ABSTRACTThis paper investigates the effect of cultural influences on the international practice of accounting. We critique the contemporary research methodologies used to test this theory and proposed our methodology. We proposed to perform an empirical test using China firms. The cultural dimensions of Uncertainty Avoidance, Individualism, Power Distance, Masculinity and Long term Orientation is compared between USA and China accountants to discover whether Chinese accountants will exhibit stronger conservatism and secrecy when compared to US counterparts. National culture has a significant effect on the judgments of accountant when interpreting and applying selected IFRSs that contain uncertainty expressions. The issue of cultural influence in explaining behaviour in social systems has been recognised for some time, however, its impact on accounting as a social system is a more recent field of study.

 Keywords: Accounting convergence, uncertainty expressions, education, culture, accounting judgments

[Download Full PDF]  [Page 74 -84]

 8) Impact of Monetary Factors on Nigeria’s Economic Growth.

Authors: 1) Onuorah Anastasia Chi-Chi-Department of Accounting, Banking and Finance,Delta State University, Asaba Nigeria.2) Ebiringa, Oforegbunam. Thaddeus-Department of Management Technology,Federal University of Technology, Owerri, Nigeria.

 ABSTRACTStudying the impact of monetary factors on Nigeria’s economic growth has become imperative in the face of the challenges of excess liquidity, poor access to credit, high cost of capital, inflation, and decreasing rate of economic growth. Hence this paper applied econometric modeling in the development of a prediction model for economic growth using critical indices of monetary policy. The results show that there is a significant relationship between money supply, foreign exchange rate and economic growth in Nigeria.  However, the possibility of convergence of short-run dynamics of monetary policy factors to long-run  equilibrium in economic growth was established. Though, the speed of adjustment with respect to foreign exchange rate was observed to be slow.

Keywords: Cumulative density function, PP Test, Granger causality, Monetary Factors, Exchange rate, money supply.

 [Download Full PDF]  [Page 85-100]


About Author

Dr.John Keets

Ijmsbr [ eISSN 2226-8235 ] is an Double Blind Peer reviewed open access journal having expertise in delivering high-quality and rapid publications, from online submission systems and in-depth double blind peer review to an efficient, author-friendly production process.

Current Issue

Calls For Papers- 25-Oct-2023

Impact Factors

Indexing & Citations

Indexed In Universities


IJMSBR Work Licensed Under 4.0

Creative Commons Licence
Online Research Publications by Authors is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Based on a work at http://www.ijmsbr.com.
Permissions beyond the scope of this license may be available at http://www.ijmsbr.com.

500$ Subscription Fee With 10 Publications with Free Turitin Report