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| Paper Type | : | Research Paper |
| Title | : | Forensic Science, Forensic Accountants' Engagement and Litigation Outcome |
| Country | : | Nigeria |
| Authors | : | Ejoh, Ndifon Ojong || Ukpe, Essien Amos |
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: | 10.9790/5933-0805010107  |
Abstract: Forensic accountants focus on the reconstruction and independent evaluation of economic issues. These professionals can help shape the scope and direction of investigations and enhance the potential for a successful settlement or trial result. The objective of this work is to critically examine the application of forensic accounting in litigation engagements. The survey design was used in this study with a sample size of 100 consisting of accountants/auditors, corporate workers and legal practitioners. The simple random technique was utilized in selecting the sample size, while the ANOVA................
Keywords: Forensic Accounting, Forensic Science, Attorney, Litigation process, Investigation Procedure.
[1]. A. Polinsky, A. Mitchell and S. Shavell, Corruption and optimal law enforcement. Journal of Public Economics 81, 2001, 1-24.
[2]. M. D. Lyman, Criminal investigation: the art and the science, 3rd ed. (Upper Saddle River, N.J.: Prentice Hall, 2002).
[3]. Association of Certified Fraud Examiners (ACFE), Report on the nation occupational fraud and abuse, 2008, Austin Texas:
[4]. Association of Certified Fraud Examiner (ACFE), Report to the Nation: the number one method of detection is tip and the number three method is accident, 2004, Austin Texas.
[5]. P. W. Greenwood, J. Chaiken, and J. Petersilia, The criminal investigation process (Lexington, MA: D. C. Heath and Company, 1977).
[6]. M. S. Krause, Contemporary white collar crime research: a survey of findings relevant to personnel security research and practice: the Personnel Security Managers' Research Program, 2002. Aug. 2002. Retrieved December 29, 2002, from http://www.navysecurity.navy.mil/White%20Collar%20 Crime.pdf
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| Paper Type | : | Research Paper |
| Title | : | Equity Financing and Economic Growth Nexus in Nigeria |
| Country | : | Nigeria |
| Authors | : | Dr. Eze || Onyekachi R. || Dr. Onwe || Basil U. || Nwanne || Ndubuisi C. |
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: | 10.9790/5933-0805010812 |
Abstract: The aim of the study is to examine the reverse causation between equity financing and economic growth in Nigeria. In achieving the objectives of the study, the study made use of secondary data and granger causality test. The study found among other things that economic growth determines two measures of equity financing (ASI and MCAP) while one of the measures of equity financing (MCAP) determine economic growth. The evidence in support of supply-leading hypothesis is weak compared to the demand-following hypothesis. The policy implication of this study is that there is bi..............
Keywords: Economic Stability, Causality, ASI, MCAP, Growth, Equity Financing
[1] Akinde, M. A. (2015). The Dynamic of Stock Market Performance Fundamentals and Economic Growth in Nigeria: A Causality
Investigation. Research Journal of Finance and Accounting, 6(3): 13-21
[2] Calderón, C. and Liu, L. (2002). Financial Services Deepens Economic Progresses. Journal of Economic and Monetary Finance, 2(5): 1-10
[3] Central Bank of Nigeria Statistical Bulletin, various issues
[4] Daibi, W. D. and Walter, G. O. (2009). The Effect of Venture Capital Financing on the Economic Value Added Profile of the
Nigerian Small and Medium Enterprises. African Journal of Accounting, Economics, Finance and Banking Research, 5(5): 37-51.
[5] Eze, O. R. (2015). Finance-Growth Nexus in Nigeria: Fragility and Development effects. European Scientific Journal, 10(6): 281-295
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| Paper Type | : | Research Paper |
| Title | : | Murabahah Implementation in Islamic Bank (Study at Bank Muamalat Kendari Branch) |
| Country | : | Indonesia |
| Authors | : | Amir Baktiar || Samdin || Hasan Aedy || La Ode Bahana Adam |
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: | 10.9790/5933-0805011327 |
Abstract: This study aims to uncover Murabahah implementation in Bank Muamalat Kendari branch, as well as explore the factors driving and inhibiting implementation. This study used qualitative approach, with case study method. This approach is intended to study, explain, or interpret a case in its natural context without any outside intervention. Where researchers investigate carefully a program, events, activities, processes, which occur in practice Murabaha carried out by the Bank Muamalat Kendari branch, then researchers collected detailed information using a variety of data collection procedures, namely: observation interviews and documentation. Analysis of the data used descriptive.............
Keywords: Performance-based budgeting system, organizational effectiveness
[1] Al Quranul Karim
[2] Al Hadits
[3] Abdurrahman, Endy (2015). Peringkat Pertama Bank Syariah Dengan Aset Di Atas 25 Triliun Diraih Muamalat. http://syariahcenter.com
[4] Ad-Duwaisy, Syaikh Ahmad bin 'Abdurrazzaq (1999). Fataawaa al-Lajnah ad-Daa-imah lil Buhuuts al-'Ilmiyyah wal Iftaa' – Al-Buyuu' (1). Daarul' Ashimah Riyadh Saudi Arabia. (Terjemahan). M. Abdul Ghoffar E.M. Fatwa-Fatwa Jual Beli. Pustaka Imam Syafi'i.
[5] Agustinova, Danu Eko (2015). Memahami Metode Penelitian Kualitatif; Teori & Praktik. Yogyakarta: calpulis.
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| Paper Type | : | Research Paper |
| Title | : | Model of Fisheries Business Management Integrated that Sustainable and Accelerating Economic Growth Wakatobi District |
| Country | : | Indonesia |
| Authors | : | La Onu La Ola || Muhammad Satria || Nurdiana A || Roslindah Daeng Siang |
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: | 10.9790/5933-0805012836 |
Abstract: In Wakatobi regency especially in Kaledupa District as research location, the number of cultivation fishery and capture fishery business is seaweed commodity business as many as 814 people, Mixed fish commodity as many as 14 people, Tuna commodity as many as 20 people, Octopus commodity as many as 20 people, culinary industry commodity 43 people and fish trade commodities as many as 4 people. The research objectives are (1) to examine the value added value created by the six commodity sectors according to the primary input and the use; (2) To examine the direct linkage of forward and backward; (3) To examine direct and indirect linkages forward and backward; (4) Review the magnitudes of income multipliers; (5) Review the highest ranking of income generating companies.............
Keywords: value added, linkage, revenue multiplier, pre-eminent sector
[1] Ngamel, A.K dan I.D.A.R. Susanty. 2013. Peranan Sektor Kelautan dan Perikanan dalam Pembangunan Wilayah Kota Tual Provinsi Maluku. Jurnal Sains Terapan Edisi III Vol-3 (1) : 69 – 81 (2013).
[2] Dahuri, R. 2015. Kelautan sebagai Sumber Ekonomi Baru. Pusat Kajian Sumberdaya Pesisir dan Lautan. IPB. Bogor. http://pmlseaepaper. pressmart.com/ mediaindonesia/PUBLICATIONS/MI/MI/2015/08/14/ArticleHtmls/Kelautan-sebagai-Sumber-Pertumbuhan-Ekonomi-Baru
[3] DKP RI. 2005. Undang Undang Repuplik Indonesia Nomor 31 Tahun 2004 Tentang Perikanan. DKP RI. Jakarta.
[4] DKP RI. 2007. Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2007 tentang Konservasi Sumber Daya Ikan. Departemen Kelautan dan Perikanan Republik Indonesia. Jakarta.
[5] DKP RI. 2008. Peraturan Menteri Kelautan dan Perikanan Republik Indonesia Nomor PER 17/MEN/2008 Tentang Kawasan Konservasi di Wilayah Pesisir dan Pulau Pulau Kecil. DKP RI. Jakarta
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| Paper Type | : | Research Paper |
| Title | : | Resource Endowment and Poverty in Nigeria |
| Country | : | Nigeria |
| Authors | : | Mustapha Ali || Stephen Oidoko Ella || Solomon Mike Iliya |
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: | 10.9790/5933-0805013743 |
Abstract: Experiences of countries in the Global South tend to confirm the notion of resource curse. Endowments ought to provide the 'take-off' necessary for primary goods exporting countries to propel into sustainable economic growth and development. Unfortunately, various forms of externalities have stolen the show which made countries in desperate need for development in order to minimize poverty among the population to derail from the right path onto the path of parochialism. Elites in the resource-rich countries consistently imbibed the culture of waste, corruption, nepotism and sheer incompetence at the expense of the welfare of the entire nation. However, certain scholars..............
Keywords: Resource curse, endowments, poverty, rents, royalties.
[1]. Amin, S. (2001) 'Imperialism and Globalization', Monthly Review 53.2 (June): 1–17
[2]. Auty, R. (1993) Sustaining Development in Mineral Economies: The Resource Curse Thesis,London: Routledge
[3]. Auty, R. (2001a) 'Introduction and Overview' in R. Auty (ed.), Resource Abundance and
[4]. Economic Development, Oxford: Oxford University Press: 3–16
[5]. Auty, R. (2001c) 'The Political Economy of Resource Driven Growth', European EconomicReview 45.4–6: 839–46
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| Paper Type | : | Research Paper |
| Title | : | Analysis of Consumer Demand on Syzygium Aqueum In North Sumatera, Indonesia |
| Country | : | Indonesia |
| Authors | : | Edison Sagala || Humisar Sihombing || Fauzia Agustini || Dita Amanah || Desy Dindasari Sembiring || Dedy Ansari Harahap |
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: | 10.9790/5933-0805014448 |
Abstract: This study focused on analysing the consumer demand for Syzygium Aqueum in Stabat, Langkat. Price, income and tastes serve as a variable affecting consumer demand. The sample are consumers who have purchased Syzygium Aqueum that is 83 respondents with a purposive sampling as a sampling technique. The test used is a validity and reliability and also classical assumption. Hypothesis testing using multiple linear regression analysis, F test and t test. Partially, price, income and taste have a positive and significantly effect to consumer demand for Syzygium Aqueum..............
Keywords: Consumer demand, Income, Price, Syzygium Aqueum, Taste
[1] Jambu Madu Langkat, "Budidaya Pertanian Jambu Air," 2014. [Online]. Available: http://jambumadulangkat.blogspot.co.id/. [Accessed: 08-Feb-2014].
[2] H. J. Asia, "Sukses Menanam Jambu Madu Deli yang Semanis Madu," Harian Jurnal Asia, 05-Jan-2015.
[3] D. Perbenihan, "Laporan Tahunan," 2012.
[4] A. Prasandi, "Tahun Ini Jambu Air Merah Dilepas Oleh Menteri Pertanian," Tribun Medan, Medan, 02-Jun-2013.
[5] T. Hartus, Berkebun Hidroponik Secara Murah. Jakarta: Penebar Swadaya, 2002.
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| Paper Type | : | Research Paper |
| Title | : | The Micro, Small & Medium Enterprises (MSMEs)manufacturing sector in India: Role of MSME clusters and the idea of MSME Manufacturing Cluster Density |
| Country | : | Nigeria |
| Authors | : | ShriNiharRanjan Jena |
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: | 10.9790/5933-0805014959 |
Abstract: The objective of the current study is to assess the relationship between MSME Manufacturing clusters and the growth of MSME Manufacturing Sector India. In order to do so we have analysed the state and UT wise number of MSME Manufacturing clusters. Using geographical area of states and UTs, we have proposed the concept of MSME Manufacturing Clusters Density which explains one MSME Manufacturing cluster in how many square kilometre of land area. Lower the size of geographical area for every MSME Manufacturing Cluster, higher the MSME Manufacturing Clusters density and viz. versa.We observed that 21 states and UTs in India out of the total 35 states..............
Keywords: MSME Manufacturing Cluster Density, Correlation, UNIDO's Cluster Development Approach sJEL: L00, L16, L19
[1]. Bala Subrahmanya, M. H., 2004. 'Small Industry and Globalization: Implications, Performance and Prospects', Economic and Political Weekly, Volume XXXIX, No.18, pp 1826-1834
[2]. Arya, Neerja, 2013.'MSMEs and the Growing Role of MSME Clusters'; India Brand Equity Foundation.
[3]. Evaluation Study of Micro & Small Enterprises Cluster Development Programe, 209.Ministry of Micro, Small & Medium Enterprises, Government of India.
[4]. Ministry of Micro, Small and Medium Enterprises, Government of India, 2016-17, Annual Report: Department of publication, Government of India.
[5]. Sarika Lohana, 2014, Micro, Small & Medium Enterprises for Inclusive Growth, ISBN: 978-81-7708-372-9, New Century Publications, New Delhi
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| Paper Type | : | Research Paper |
| Title | : | e-commerce: A Social Engagement Tool |
| Country | : | Jamaica |
| Authors | : | Krishnan Umachandran || Debra Sharon Ferdinand || Igor Jurčić || Valentina Della Corte |
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: | 10.9790/5933-0805016064 |
Abstract: e-commerce is a supply chain platform where buying and selling of products and services are carried out over the Internet. An e-commerce transaction can be between enterprises, households, individuals, governments, and other public or private organisations (UNCTAD, 2016). The combination of automation and digitalization is revolutionizing manufacturing, services and blurring the lines between them to increase efficiency, optimize logistics, and pricing rationale transparent and competitive, reinforcing the need of organizations to remain innovative (Klaus Schwab, 2016). Therefore, Industry 4.0 would still enhance unlimited access to business opportunities through..............
Keywords: E-commerce, Digital marketing, Creative work force, Information age, internet, connectivity, Social networks
[1] UNCTAD, 2016, In Search of Cross-border E-commerce Trade Data, UNCTAD Technical Notes on ICT for Development, United Nations conference on trade and development division on technology and logistics science, Technology and ICT branch, ICT analysis section technical note No. 6, UNEDITED TN/UNCTAD/ICT4D/06 APRIL 2016,
[2] Klaus Schwab, 2016, The Global Competitiveness Report 2016–2017, World Economic Forum, Geneva, ISBN-13: 978-1-944835-04-0,
[3] Nagwa El Shennawy, (2013), E-commerce Challenges and opportunities in Egypt, Workshop on e-commerce council for trade in service, Ministry of Communication & Information technology,
[4] C. Eugine Franco, Bulomine Regi. S, (2013), Advantages and challenges of e-commerce customers and business: In Indian perspective, International Journal of Research – Granthaalayah, Pp 7-13,
[5] Krishnan Umachandran (2014), Consumer Behaviour Analysis: e-commerce market, DOI: 10.13140/2.1.2116.6885,