IOSR-JBM   Volume-23 ~ Issue-1 ~ January 2021

Abstract: Lebanon has long been suffering from corruption among the various public organizations. Recently, there has been a lot of discussion on the urgent need for forensic accounting in the public sector in Lebanon to uncover any suspicious accounts at the Banque du Liban (BDL). Thus, the Lebanese government made a contract with Alvarez and Marsal to conduct a forensic audit at the BDL. At this, many financial and economic experts demanded to let local experts do it and save the high fees that Alvarez and Marsal will charge the government, especially that Lebanon has a problem in the availability of US Dollars. The researchers asked whether or not members of the Lebanese Association of Certified Public Accountants (LACPA) have the necessary requirements to practice forensic accounting....

Keywords: forensic accounting, investigations, courts of law, LACPA

[1]. Abou-Zeid, N., El-Mousawi, H & Younis, J., (2020). Role of Forensic Accounting in Curbing Creative Accounting Practices – An Empirical Study. Research in Economics and Management, Vol. 5, No. 3, pp: 28-46. DOI:10.22158/rem.v5n3p28
[2]. AICPA. (2018). Forensic Accounting. Available online. Retrieved on Nov. 15, 2020. https://www.aicpa.org/interestareas/forensicandvaluation/resources/litigation.html
[3]. Bhasin, Madan Lal, (2013-a). Survey of Appropriate Skills Required by Forensic Accountants: Empirical Evidence from a Developing Economy. International Journal of Accounting and Economics Studies, Vol. 1, No. 2, pp: 53-73. DOI: 10.2139/ssrn.2676512, Available at SSRN: https://ssrn.com/abstract=2676512
[4]. Bhasin, Madan Lal, (2013-b). Survey of Skills Required by the Forensic Accountants: Evidence from a Developing Country. International Journal of Contemporary Business Studies, Vol. 4, No. 2. pp: 54-86. DOI: 10.2139/ssrn.2676514, Available at: https://ssrn.com/abstract=2676514
[5]. Chui, L. (2010). An Experimental Examination on the Effects of Fraud Specialist and Audit Mindsets on Fraud Risk Assessments and the Development of Problem Representation. ProQuest LLC, UMI 3436520, USA.

Abstract: The aim of this study is described: 1) the variables of motivation, job satisfaction, work environment, and performance employees of Limited Liability company Anugerah Bara east Borneo. 2) analyzed motivation effect, job satisfaction, and work environment towards performance employees of Limited Liability Company Anugerah Bara east Borneo. 3) analyzed the variables which have a dominant influence between the motivation and job satisfaction variables and the work environment towards the employee's performance of Limited Liability Anugerah Bara east Borneo. The samples in this study are 60 employees taken from the same company. Technical analyzes data of this study use multiple linear regressions analyzes. Analyzes result of this study was showed that motivation, job satisfaction, and work environment are given simultaneously effect to performance employees. Finally, the conclusion says that......

Keywords: Motivation, Work Satisfaction, Work Environment, Employees Performance

[1]. Aldo, Herlambang Gardjito. 2014. Pengaruh Motivasi Kerja dan Lingkungan Kerja Terhadap Kinerja Karyawan (Studi pada Karyawan Bagian Produksi PT. Karmand Mitra Andalan Surabaya). Jurnal Administrasi Bisnis. 13 (1).
[2]. Nitisemito, Alex Soemadji. 2001. Manajemen Personalia. Jakarta: Ghalia Indonesia.
[3]. Ariyani, Jefika Dwi and Muhyadi. 2017. Pengaruh Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Pegawai Di Dinas Pekerjaan Umum Dan Energi Sumber Daya Mineral Kabupaten Magelang.6 (2).
[4]. Bangun, Wilson. 2012. Manajemen Sumber Daya Manusia. Jakarta: Erlangga.
[5]. Hasibuan, Malayu S.P. 2008. Manajemen Sumber Daya Manusia. Jakarta: PT. Bumi Aksara.

Abstract: This study aims to determine the effect of satisfaction on complaint and loyalty behavior. The study was conducted on 95 companies receiving customs facilities in East Java Province using PLS (Partial Least Square). In this study, it was found that satisfaction has a significant and positive effect on complaint behavior and loyalty. Satisfaction has a significant and positive effect on loyalty through complaint behavior. Satisfaction can increase loyalty but satisfaction can also increase complaint behavior. Complaints that are handled properly will increase loyalty. This is influenced by the character of the service

Keywords: Satisfaction, Complaint Behavior and Loyalty

[1]. Bergel, M., & Brock, C. (2018). The impact of switching costs on customercomplaint behavior and service recovery evaluation. Journal of Service Theory and Practice.
[2]. Badri, M., Al Khaili, M., dan Laher Al Mansoori, R. (2015). Quality of Service, Expctation, Satisfaction and Trust in Public Institutions: The Abu Dhabi Citizen Satisfaction Survey. Asian Journal of Political Science.
[3]. Cai, R., & Chi, C. G.-Q. (2018). The impacts of complaint efforts on customer satisfaction and loyalty. The Service Industries Journal.
[4]. Calleros, O. L., Rivera, H., Serrato, H., dan Gomez, M. E. (2017). Assessment of Satisfaction of Local Government as a Client of the Federal Government: Case Study of the Priority Zone Development Program. Journal of Nonprofit & Public Sector Marketing.
[5]. Chen, C.-C. V.-J. (2017). The role of customer participation for enhancing repurchase intention. Management Decision

Abstract: This research is designed to examine Treasury Single Account (TSA) implementation enigma in Public University administration in Nigeria. In achieving this, questionnaire and personal interview were used while data were analyzed using the simple percentage and frequency distribution methods. The study revealed that, the allocation of budget in Nigeria affect the educational sector despite the delay in the allocation of funds to public universities; these allocated budget by federal government influences development in these public universities and it actualize the daily activities of these public universities in Nigeria in the implementation of TSA may have negative effect on the management administration of these public universities because of the non-release of budgeted funds or undue delay in release of approved funds

Keywords: Treasury Single Account, Implementation, Budget and Funds Allocation

[1]. Agwor, T. G. (2011). Internal Audit Function and Business Performance in Quoted Manufacturing Companies in Nigeria. A Ph.D dissertation of Rivers State University of Science and Technology, Port Harcourt.
[2]. Anderson, A. A. (2005), The community builder's approach to theory of change. A practical guide to theory development. New York: Aspen Institute Roundtable on Community Change
[3]. Brest P. (2010) The Power of Theories of Change Stanford Social Innovation Review. Spring. CBN (2015). "Revised Guidelines for compliance with Treasury Single Account by Banks in Nigeria"
[4]. Central Bank of Nigeria (CBN) Gazzet on (TSA) 2015.
[5]. Eme, O. & Chukwurah, D. (2015). An analysis of pros and cons treasury single account policy in Nigeria Arabian Journal of Business and Management Review (OMAN Chapter), 5.(4). 20-39

Abstract: Nigeria is a developing economy that has employed different policies in order to boost her economy and foreign exchange rate one of the macroeconomic variables is not left out. Therefore this study extracted data from the National Bureau of Statistics ranging from 1970 to 2019 employing the ADF unit root test, the ARDL and the Bound test to know the impact of the exchange reforms on Nigeria's economic growth in the short run with help of E-views software. The findings revealed that inflation and exchange rate has being on the increase in the past 49 years, however inflation was statistically insignificant although exchange rate was statistically significant. The study also found out that exchange rate reforms has impacted positively on Nigeria's economic growth. The study therefore recommended that: Government should....

Keywords: Exchange rate, Inflation, Gross domestic product

[1]. Aiyagari, S. R. (1990). Deflating the case for zero inflation. Federal Reserve
[2]. Federal Reserve Bank of Minneapolis Quarterly Review, 14(3), 2–11.
[3]. Ajakaiye, O. (2001). Impact of Exchange Rate Depreciation on Sectorial Prices" NISER Monograph Series, (1986 – 2000). Journal of Perspectives on Financing and Regional Development, 6(4), 489-502.
[4]. Akinsola, F. A., & Odhiambo, N. M. (2017). Inflation and Economic Growth: a Review of the International Literature. Comparative Economic Research, 20(3).
[5]. Akpan, L. P. (2009). Rethinking economic reforms and foreign exchange behaviour in an emerging economy: evidence from Nigeria. Global journal of humanities, 7(1), 71-83.

Abstract: Life Assurance is a form of risk management used to hedge against the risk of loss of life. Thus, it should not be confused with investment, although it often is. As a result, plans that come with the combined benefit of insurance and investment (endowment assurance plans) are extremely popular. But people buying such plans don't understand that they are not getting the best of both worlds by buying a hybrid product (that combines assurance with investment). Instead, they end up getting a product that is neither a good investment, nor a good assurance.
The purpose of this study is to formulate a methodology for evaluating returns on endowment assurance policies and to locate potential alternatives to investment in an endowment assurance policy for maximizing the return on investment along with the assurance of a better life cover. The study also sheds light on the long term macro-economic implications of investment in an endowment assurance policy vis-à-vis the proposed alternatives. Finally, it recommends.......

Keywords: Expected internal rate of return on life insurance policy, Alternative to investment in an endowment assurance policy, Need-based selling, Long term macro-economic implications of choosing alternative of term insurance plus a separate investment over endowment assurance, Unleashing the true potential of life insurance sector in contributing to the economic growth & development of the country.

[1]. English Annual Report of IRDAI – 2017-18.
[2]. Handbook On Indian Insurance Statistics 2016-17 and Sl. No. 27 – Persistency_of_Life_Insurance_Policies, Handbook On Indian Insurance Statistics 2017-18.
[3]. National Council of Applied Economic Research's (NCAER's) Pre-launch Report of Insurance Campaign.
[4]. National Council of Applied Economic Research's (NCAER's) Post-launch Survey Report of IRDAI's Insurance Awareness Campaigns (2010-2015).
[5]. Insurance Regulatory and Development Authority of India (Investment) Regulations, 2016.