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- The goal of financial reporting is to make information available for decision making. Historically, there is diversity in financial reporting in different countries due to culture, legal systems, tax systems and business structures. International financial reporting standards (IFRS) harmonises this diversity by making information more comparable and easier for analysis, promoting effic...
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Authors Dr. G.O. Demaki
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Page No. 69 to 73

The study of the evaluation of Forensic Accountants to planning management fraud risk detection procedures aimed at investigating the relative merits of involving Forensic Accountants during the planning stage of developing an audit plan that will effectively identify Management fraud. Both primary and secondary sources of data were used for the study. Thirty five copies questionnaire we...
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Authors Dr. Okoye, E.I., Gbegi, D.O.
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Page No. 75 to 90

This study aimed at evaluating the influence of revenue generated through Value Added Tax (VAT) on wealth creation in Nigeria. In an effort to accomplish this objective, secondary data were generated from Federal Inland Revenue Service and Federal Bureau for Statistics which were analyzed with the aid of table and simple percentages while the hypotheses formulated were tested using Produ...
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Authors Dr. Okoye, E.I., Gbegi, D.O.
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Page No. 91 to 100

Innovation is noted to be a necessary ingredient for the sustained success of firms. It protects both tangible and intangible assets against the erosion of the market. In Kenya, the tea industry has been hit by a downward trend in prices against the backdrop of rising production costs, the highest being labour costs. Some tea firms in Kericho have initiated mechanical tea harvesting oper...
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Authors Dr. Jared O. Ongongu00e2u20acu2122a, Mr. Albert Ochieng
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Page No. 53 to 67

Purpose: The GDP growth of the Indian subcontinent was continuous and rapid in last decade. The states play an important role in this. The current study evaluates the role of Gujarat, Punjab and Himachal Pradesh in this and further it compares the growth of these states. The study also finds the reason behind the disparity in the growth of industries in these states. Methodology: The dat...
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Authors Dr. Hitesh Katyal, Sanjeet Singh
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Page No. 115 to 121

This paper is a sacred endeavor in a mini form to conglomerate all the different aspects of knowledge management derived from information system applicable to an organization by way of formulization regarding sampling and defect detection thereof through a mathematical based model in a geometrical shape in the business perspective so that it can proliferate optimal and desired return to ...
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Authors Dr. Sheshadri Chatterjee, Ranjan Chaudhuri
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Page No. 43 to 52

The paper examines the relationship between the three macroeconomic variables money, income, and prices in the Saudi Arabian economy. The methodology used is cointegration, bivariate and trivariate Vector Autoregressive (VAR) models, and Granger Causality/Block Exogeneity tests. We further supplement our results with impulse response and variance decomposition. The results for Saudi Arab...
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Authors Dr. Mohamed Abdel Rahman Salih
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Page No. 33 to 42

This paper is elaborate of which the main is to present a theoretical analysis between the structural models. There are currently three types of models to consider the risk of credit: the structural models (The KMV Moody’s model and the CreditMetrics model) also defined by the models of the value of the firm, reduced form models also defined by models with intensity (act...
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Authors Dr. Abdelkader Derbali, Slaheddine Hallara
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Page No. 21 to 32

Past scales or studies on safety culture are mostly based on single-level measurement. This study established as a multi-level model of patient safety culture scale based on literature review to investigate the relationship among organization-level of patient safety culture, unit-level of patient safety culture and safety performance. This was a crosssectional study, and distributed 705 ...
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Authors Dr. Yi-Hsuan Lee, Cheng-Chia Yang
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Page No. 11 to 20

In response to an increasing competitive market place, growing research attention is being devoted in factors contributing to desirable customer outcomes. Front-line service employees, placed at the organisation-customer interface and representing an organisation to its customers, play a pivotal role in service encounters, which often involve dyadic interactions between customers and ser...
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Authors Dr. Louise Van Scheers
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Page No. 1 to 10

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