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financial officer</title> <meta name="description" content="Search results for: chief financial officer"> <meta name="keywords" content="chief financial officer"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="chief financial officer"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 3033</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: chief financial officer</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3033</span> Chief Financial Officer Compensation in Mergers and Acquisitions Activities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Martin%20Bugeja">Martin Bugeja</a>, <a href="https://publications.waset.org/abstracts/search?q=Helen%20Spiropolos"> Helen Spiropolos</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Using a sample of U.S. firms during the period 1993-2015, this study examines whether mergers and acquisitions (M&A) impact the compensation of the Chief Financial Officer (CFO) in the bidding and integration phases of M&As. The study finds that after controlling for CEO power, CFOs’ total compensation is higher during M&A years and is driven by higher equity incentives. These results are robust to controlling for self-selection. Furthermore, CFOs receive a greater bonus during the year of acquisition and the year prior. The study also investigates if CFO compensation during M&A years is driven by M&A characteristics and finds that deal size and diversification are positively related to total compensation while completion time is negatively related. The results are robust to a number of sensitivity tests and additional analyses. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=chief%20financial%20officer" title="chief financial officer">chief financial officer</a>, <a href="https://publications.waset.org/abstracts/search?q=compensation" title=" compensation"> compensation</a>, <a href="https://publications.waset.org/abstracts/search?q=mergers" title=" mergers"> mergers</a>, <a href="https://publications.waset.org/abstracts/search?q=acquisitions" title=" acquisitions"> acquisitions</a> </p> <a href="https://publications.waset.org/abstracts/180384/chief-financial-officer-compensation-in-mergers-and-acquisitions-activities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/180384.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">59</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3032</span> Challenges of Implementing Zero Trust Security Based on NIST SP 800-207</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mazhar%20Hamayun">Mazhar Hamayun</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Organizations need to take a holistic approach to their Zero Trust strategic and tactical security needs. This includes using a framework-agnostic model that will ensure all enterprise resources are being accessed securely, regardless of their location. Such can be achieved through the implementation of a security posture, monitoring the posture, and adjusting the posture through the Identify, Detect, Protect, Respond, and Recover Methods, The target audience of this document includes those involved in the management and operational functions of risk, information security, and information technology. This audience consists of the chief information security officer, chief information officer, chief technology officer, and those leading digital transformation initiatives where Zero Trust methods can help protect an organization’s data assets. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ZTNA" title="ZTNA">ZTNA</a>, <a href="https://publications.waset.org/abstracts/search?q=zerotrust%20architecture" title=" zerotrust architecture"> zerotrust architecture</a>, <a href="https://publications.waset.org/abstracts/search?q=microsegmentation" title=" microsegmentation"> microsegmentation</a>, <a href="https://publications.waset.org/abstracts/search?q=NIST%20SP%20800-207" title=" NIST SP 800-207"> NIST SP 800-207</a> </p> <a href="https://publications.waset.org/abstracts/163771/challenges-of-implementing-zero-trust-security-based-on-nist-sp-800-207" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/163771.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">87</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3031</span> The Link between Corporate Governance and EU Competition Law Enforcement: A Conditional Logistic Regression Analysis of the Role of Diversity, Independence and Corporate Social Responsibility</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jeroen%20De%20Ceuster">Jeroen De Ceuster</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study is the first empirical analysis of the link between corporate governance and European Union competition law. Although competition law enforcement is often studied through the lens of competition law, we offer an alternative perspective by looking at a number of corporate governance factor at the level of the board of directors. We find that undertakings where the Chief Executive Officer is also chairman of the board are twice as likely to violate European Union competition law. No significant relationship was found between European Union competition law infringements and gender diversity of the board, the size of the board, the percentage of directors appointed after the Chief Executive Officer, the percentage of independent directors, or the presence of corporate social responsibility (CSR) committee. This contribution is based on a 1-1 matched peer study. Our sample includes all ultimate parent companies with a board that have been sanctioned by the European Commission for either anticompetitive agreements or abuse of dominance for the period from 2004 to 2018. These companies were matched to a company with headquarters in the same country, belongs to the same industry group, is active in the European Economic Area, and is the nearest neighbor to the infringing company in terms of revenue. Our final sample includes 121 pairs. As is common with matched peer studies, we use CLR to analyze the differences within these pairs. The only statistically significant independent variable after controlling for size and performance is CEO/Chair duality. The results indicate that companies whose Chief Executive Officer also functions as chairman of the board are twice as likely to infringe European Union competition law. This is in line with the monitoring theory of the board of directors, which states that its primary function is to monitor top management. Since competition law infringements are mostly organized by management and hidden from board directors, the results suggest that a Chief Executive Officer who is also chairman is more likely to be either complicit in the infringement or less critical towards his day-to-day colleagues and thus impedes proper detection by the board of competition law infringements. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=competition%20law" title=" competition law"> competition law</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20of%20directors" title=" board of directors"> board of directors</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20independence" title=" board independence"> board independence</a>, <a href="https://publications.waset.org/abstracts/search?q=ender%20diversity" title=" ender diversity"> ender diversity</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responisbility" title=" corporate social responisbility"> corporate social responisbility</a> </p> <a href="https://publications.waset.org/abstracts/152363/the-link-between-corporate-governance-and-eu-competition-law-enforcement-a-conditional-logistic-regression-analysis-of-the-role-of-diversity-independence-and-corporate-social-responsibility" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/152363.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">138</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3030</span> The Antecedent Variables of Government Financial Accounting System (SAKD) Implementation and Its Consequences: Empirical Study on the Device of Regional Coordinating Agency for Development of Cross County, City Region III Central Java Province, Indo</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dona%20Primasari">Dona Primasari</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines the antecedent variables of Government Financial Acccounting System (SAKD) implementation and its consequence. The antecedent variables are: decentralization of decision making, adaptation, and the manager support. The consequences are satisfaction and performance officer. This research represents the empirical test which used convenience sampling technics in data collection. The data were collected from 167 officers of local government in the Regional Coordinating Agency for Development of Cross County/City Region III Central Java Province. Data analysis used Structural Equation Model (SEM) with the AMOS 18.0 program. The result of hypothesis examination indicates that six raised hypothesis are accepted and two hypothesis are rejected. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=decentralization%20of%20decision%20making" title="decentralization of decision making">decentralization of decision making</a>, <a href="https://publications.waset.org/abstracts/search?q=adaptation%20officer" title=" adaptation officer"> adaptation officer</a>, <a href="https://publications.waset.org/abstracts/search?q=manager%20support" title=" manager support"> manager support</a>, <a href="https://publications.waset.org/abstracts/search?q=implementation%20of%20%20Government%20Accounting%20Financial%20System%20%28SAKD%29" title=" implementation of Government Accounting Financial System (SAKD)"> implementation of Government Accounting Financial System (SAKD)</a>, <a href="https://publications.waset.org/abstracts/search?q=satisfaction%20and%20performance%20officer" title=" satisfaction and performance officer "> satisfaction and performance officer </a> </p> <a href="https://publications.waset.org/abstracts/20790/the-antecedent-variables-of-government-financial-accounting-system-sakd-implementation-and-its-consequences-empirical-study-on-the-device-of-regional-coordinating-agency-for-development-of-cross-county-city-region-iii-central-java-province-indo" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20790.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">389</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3029</span> The Changing Role of the Chief Academic Officer in American Higher Education: Causes and Consequences</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Michael%20W.%20Markowitz">Michael W. Markowitz</a>, <a href="https://publications.waset.org/abstracts/search?q=Jeffrey%20Gingerich"> Jeffrey Gingerich</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The landscape of higher education in the United States has undergone significant changes in the last 25 years. What was once a domain of competition among prospective students for a limited number of college and university seats has become a marketplace in which institutions vie for the enrollment of educational consumers. A central figure in this paradigm shift has been the Chief Academic Officer (CAO), whose institutional role has also evolved beyond academics to include such disparate responsibilities as strategic planning, fiscal oversight, student recruitment, fundraising and personnel management. This paper explores the scope and impact of this transition by, first, explaining its context: the intersection of key social, economic and political factors in neo-conservative, late 20th Century America that redefined the value and accountability of institutions of higher learning. This context, in turn, is shown to have redefined the role and function of the CAO from a traditional academic leader to one centered on the successful application of corporate principles of organizational and fiscal management. Information gathered from a number of sitting Provosts, Vice-Presidents of Academic Affairs and Deans of Faculty is presented to illustrate the parameters of this change, as well as the extent to which today’s academic officers feel prepared and equipped to fulfill this broader institutional role. The paper concludes with a discussion of the impact of this transition on the American academy and whether it serves as a portend of change to come in higher education systems around the globe. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=academic%20administration" title="academic administration">academic administration</a>, <a href="https://publications.waset.org/abstracts/search?q=higher%20education" title=" higher education"> higher education</a>, <a href="https://publications.waset.org/abstracts/search?q=leadership" title=" leadership"> leadership</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20management" title=" organizational management"> organizational management</a> </p> <a href="https://publications.waset.org/abstracts/73786/the-changing-role-of-the-chief-academic-officer-in-american-higher-education-causes-and-consequences" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/73786.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">220</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3028</span> Changes in Student Definition of De-Escalation in Professional Peace Officer Education</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Pat%20Nelson">Pat Nelson</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Since the release of the 21<sup>st</sup> century policing report in the United States, the techniques of de-escalation have received a lot of attention and focus in political systems, policy changes, and the media. The challenge in professional peace officer education is that there is a vast range of defining de-escalation and understanding the various techniques involved, many of which are based on popular media. This research surveyed professional peace officer education university students on their definition of de-escalation and the techniques associated with de-escalation before specific communications coursework was completed. The students were then surveyed after the communication coursework was completed to determine the changes in defining and understanding de-escalation techniques. This research has found that clearly defining de-escalation and emphasizing the broad range of techniques available enhances the students’ understanding and application of proper de-escalation. This research demonstrates the need for professional peace officer education to move students from media concepts of law enforcement to theoretical concepts. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=criminal%20justice%20education" title="criminal justice education">criminal justice education</a>, <a href="https://publications.waset.org/abstracts/search?q=communication%20theory" title=" communication theory"> communication theory</a>, <a href="https://publications.waset.org/abstracts/search?q=de-escalation" title=" de-escalation"> de-escalation</a>, <a href="https://publications.waset.org/abstracts/search?q=peace%20officer%20communication" title=" peace officer communication"> peace officer communication</a> </p> <a href="https://publications.waset.org/abstracts/100518/changes-in-student-definition-of-de-escalation-in-professional-peace-officer-education" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/100518.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">165</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3027</span> Analyzing Doctors’ Knowledge of the United Kingdom Chief Medical Officer's Guidelines for Physical Activity: Survey of Secondary Care Doctors in a District General Hospital</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Alexandra%20Von%20Guionneau">Alexandra Von Guionneau</a>, <a href="https://publications.waset.org/abstracts/search?q=William%20Sloper"> William Sloper</a>, <a href="https://publications.waset.org/abstracts/search?q=Charlotte%20Burford"> Charlotte Burford</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The benefits of exercise for the prevention and management of chronic disease are well established and the importance of primary care practitioners in promoting exercise is becoming increasingly recognized. However, those with severe manifestations of the chronic disease are managed in a secondary care setting. Secondary care practitioners, therefore, have a role to play in promoting physical activity. Methods: In order to assess secondary care doctors’ knowledge of the Chief Medical Officer’s guidelines for physical activity, a 12-question survey was administered to staff working in a district general hospital in South England during team and unit meetings. Questions related to knowledge of the current guidelines for both 19 - 64 year olds and older adults (65 years and above), barriers to exercise discussion or prescription and doctors’ own exercise habits. Responses were collected anonymously and analyzed using SPSS Version 24.0. Results: 96 responses were collected. Doctors taking part in the survey ranged from foundation years (26%) to consultants (40%). 17.7% of participants knew the guidelines for moderate intensity activity for 19 - 64 year olds. Only one participant knew all of the guidance for both 19 - 64 year olds and older adults. While 71.6% of doctors felt they were adequately informed about how to exercise, only 45.6% met the minimum recommended guidance for moderate intensity activity. Conclusion: More work is needed to promote the physical activity guidelines and exercise prescription to doctors working within a secondary care setting. In addition, doctors require more support to personally meet the recommended minimum level of physical activity. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=exercise%20is%20medicine" title="exercise is medicine">exercise is medicine</a>, <a href="https://publications.waset.org/abstracts/search?q=exercise%20prescription" title=" exercise prescription"> exercise prescription</a>, <a href="https://publications.waset.org/abstracts/search?q=physical%20activity%20guidelines" title=" physical activity guidelines"> physical activity guidelines</a>, <a href="https://publications.waset.org/abstracts/search?q=exercise%20habits" title=" exercise habits"> exercise habits</a> </p> <a href="https://publications.waset.org/abstracts/88246/analyzing-doctors-knowledge-of-the-united-kingdom-chief-medical-officers-guidelines-for-physical-activity-survey-of-secondary-care-doctors-in-a-district-general-hospital" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/88246.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">250</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3026</span> Liquidity and Cash Management in Business-A Key to Business Survival and Growth: The Nigerian Case</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ugbor%20Raphael%20Oluchukwu">Ugbor Raphael Oluchukwu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Focusing on liquidity comes more naturally to a Chief Executive Officer than an Accountant who is trained to practice accrual accounting. When business is just commencing, it is essentially run on a cheque book (cash accounting) and for as long as there is cash in the accounts, the business is solvent. When complexity sets in and the business adopts financial accounting, the effect of liquidity and cash management becomes more pronounced. The management of cash no doubts impacts positively on the survival and growth of firms. What is in doubt is the amount of cash to be held by a firm as enough cash to enable the firm stay “afloat”. The focus of this paper is to determine liquidity and cash management in business, the Nigerian case. The specific objectives of the study are to do a theoretical review of the amount of cash to be held by a firm as enough cash to enable it stay afloat and to do a theoretical analysis to show the effect of cash flow on the survival and growth of firms in Nigeria. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cash" title="cash">cash</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20survival" title=" firm survival"> firm survival</a>, <a href="https://publications.waset.org/abstracts/search?q=growth" title=" growth"> growth</a>, <a href="https://publications.waset.org/abstracts/search?q=liquidity%20management" title=" liquidity management"> liquidity management</a> </p> <a href="https://publications.waset.org/abstracts/18512/liquidity-and-cash-management-in-business-a-key-to-business-survival-and-growth-the-nigerian-case" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18512.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">585</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3025</span> The Role of the Municipal Executive in the Process of Creating a Smart City</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jakub%20Bryla">Jakub Bryla</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Cities are now seen as business entities, and their executive body is similar to a chief executive officer. However, it is not enough for the legal system to provide a strong role for the executive branch. It seems that the authority must take the form of a managerial body. This solution answers the demands of smart governance, which in such a regulated relation between the unit head and the city see a guarantee of reliable implementation of the municipal strategy proposed during the recruitment and of the motivation to carry out statutory tasks to communes and their residents. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=smart%20cities" title="smart cities">smart cities</a>, <a href="https://publications.waset.org/abstracts/search?q=local%20government" title=" local government"> local government</a>, <a href="https://publications.waset.org/abstracts/search?q=executive%20organ" title=" executive organ"> executive organ</a>, <a href="https://publications.waset.org/abstracts/search?q=municipality" title=" municipality"> municipality</a>, <a href="https://publications.waset.org/abstracts/search?q=city%20management" title=" city management"> city management</a> </p> <a href="https://publications.waset.org/abstracts/162742/the-role-of-the-municipal-executive-in-the-process-of-creating-a-smart-city" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/162742.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">82</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3024</span> Corporate Social Responsibility for Multinational Enterprises to Gain Incomparable Advantage on the Long Run without Competition</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fatima%20Homor">Fatima Homor</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The new era in business has started, according to my research paper findings, corporate social responsibility leads organizations to an incomparable advantage phase, where competition is secondary and financial growth is a result. Those who join later, lose their active advantage and cause passive disadvantage for their organizations. The main purpose of this presentation is to state the obvious and shed the light of the advantages of doing good, while doing well for multinational enterprises, extremely low fluctuation (preventing one of the highest costs), significantly lower marketing budget, enhanced reputation causing customer and supplier loyalty, employee commitment results in higher motivation level leading to better quality at each stages, Corporate Social Responsibility brings Unique Selling Proposition incomparable to others. The paper is based on a large research work conducted for the University of Liverpool Masters in Business Administration program, with the title of Corporate Social Responsibility for Multinational Enterprises to gain incomparable advantage. The research is based on both recent secondary data, but most importantly on 25 interviews with Chief Executive Officers at Multinational Enterprises and / or the Human Resources / corporate communications directors. The direct gains on Corporate Social Responsibility are analyzed when it is embedded into the core of the business. It is evident that project based Corporate Social Responsibility is not effective neither from the supported topic, Non-governmental Organizations point of view nor from the organization’s long-term sustainability point of view. Surveys have been conducted, data compared and consequences drawn. Corporate Social Responsibility must be started inside of the business to strengthen it. First, commit employees. It must come from the Chief Executive Officer. It must be related to the business profile. It has to be long term. They will commit customers. B-corps are coming (e.g. Unilever); the phenomenon of social enterprises has become a leading one. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=B-corps" title="B-corps">B-corps</a>, <a href="https://publications.waset.org/abstracts/search?q=embedded%20into%20core%20business" title=" embedded into core business"> embedded into core business</a>, <a href="https://publications.waset.org/abstracts/search?q=first%20inside" title=" first inside"> first inside</a>, <a href="https://publications.waset.org/abstracts/search?q=unique%20advantage" title=" unique advantage"> unique advantage</a> </p> <a href="https://publications.waset.org/abstracts/73561/corporate-social-responsibility-for-multinational-enterprises-to-gain-incomparable-advantage-on-the-long-run-without-competition" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/73561.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">205</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3023</span> Evaluation of the Implementation of Public Examination Chief Examiners’ Reports in Mathematics Curriculum Contents</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Oginni%20Omoniyi%20Israel">Oginni Omoniyi Israel</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study evaluated the implementation of public examination Chief Examiners’ Reports (CER) in mathematics curriculum contents in Ekiti State Senior Secondary schools, Nigeria. The study adopted a descriptive research design of survey type. The sample consisted of 60 mathematics teachers and 120 students using a multi-stage sampling procedure. The instruments used were “Questionnaire on Teachers Implementation of Chief Examiners’ Report and Mathematics Curriculum Contents (QTICERMCC) and Questionnaire on Students Knowledge of Chief Examiners’ Report and Mathematics Curriculum Contents Implementation (SIERMCC)”. The validity of the instruments was carried out by experts, while the reliability coefficients of 0.85 and 0.87 were obtained through Cronbach’s Alpha formula. The data collected were analysed using descriptive and inferential statistics. The findings revealed that there was a significant relationship between awareness, availability, and accessibility of CER as well as mathematics curriculum contents. There was also a significant relationship in the implementation of CER in mathematics between teachers and students. Based on the findings, it was recommended that the examination bodies should organize an enlightment programme annually to create awareness of the utilization of CER among the stakeholders. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=evaluation" title="evaluation">evaluation</a>, <a href="https://publications.waset.org/abstracts/search?q=implementation" title=" implementation"> implementation</a>, <a href="https://publications.waset.org/abstracts/search?q=chief%20examiners%E2%80%99%20reports" title=" chief examiners’ reports"> chief examiners’ reports</a>, <a href="https://publications.waset.org/abstracts/search?q=curriculum%20contents" title=" curriculum contents"> curriculum contents</a> </p> <a href="https://publications.waset.org/abstracts/190064/evaluation-of-the-implementation-of-public-examination-chief-examiners-reports-in-mathematics-curriculum-contents" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/190064.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">32</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3022</span> Being Your Own First Responder: A Training to Identify and Respond to Mental Health</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Joe%20Voshall">Joe Voshall</a>, <a href="https://publications.waset.org/abstracts/search?q=Leigha%20Shoup"> Leigha Shoup</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In 2022, the Ohio Peace Officer Training Council and the Attorney General required officers to complete a minimum of 24 hours of continued professional training for the year. Much of the training was based on Mental Health or similarly related topics. This includes Officer Wellness and Officer Mental Health. It is becoming clearer that the stigma of Officer / First Responder Mental Health is a topic that is becoming more prevalently faced. To assist officers and first responders in facing mental health issues, we are developing new training. This training will aid in recognizing mental health-related issues in officers/first responders and citizens, as well as further using the same information to better respond and interact with one another and the public. In general, society has many varying views of mental health, much of which is largely over-sensationalized by television, movies, and other forms of entertainment. There has also been a stigma in law enforcement / first responders related to mental health and being weak as a result of on-the-job-related trauma-induced struggles. It is our hope this new training will assist officers and first responders in not only positively facing and addressing their mental health but using their own experience and education to recognize signs and symptoms of mental health within individuals in the community. Further, we hope that through this recognition, officers and first responders can use their experiences and more in-depth understanding to better interact within the field and with the public. Through recognition and better understanding of mental health issues and more positive interaction with the public, additional achievements are likely to result. This includes in the removal of bias and stigma for everyone. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=law%20enforcement" title="law enforcement">law enforcement</a>, <a href="https://publications.waset.org/abstracts/search?q=mental%20health" title=" mental health"> mental health</a>, <a href="https://publications.waset.org/abstracts/search?q=officer%20related%20mental%20health" title=" officer related mental health"> officer related mental health</a>, <a href="https://publications.waset.org/abstracts/search?q=trauma" title=" trauma"> trauma</a> </p> <a href="https://publications.waset.org/abstracts/158510/being-your-own-first-responder-a-training-to-identify-and-respond-to-mental-health" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/158510.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">164</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3021</span> Implementation of Performance Management and Development System: The Case of the Eastern Cape Provincial Department of Health, South Africa</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Thanduxolo%20Elford%20Fana">Thanduxolo Elford Fana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Rationale and Purpose: Performance management and development system are central to effective and efficient service delivery, especially in highly labour intensive sectors such as South African public health. Performance management and development systems seek to ensure that good employee performance is rewarded accordingly, while those who underperform are developed so that they can reach their full potential. An effective and efficiently implemented performance management system motivates and improves employee engagement. The purpose of this study is to examine the implementation of the performance management and development system and the challenges that are encountered during its implementation in the Eastern Cape Provincial Department of Health. Methods: A qualitative research approach and a case study design was adopted in this study. The primary data were collected through observations, focus group discussions with employees, a group interview with shop stewards, and in-depth interviews with supervisors and managers, from April 2019 to September 2019. There were 45 study participants. In-depth interviews were held with 10 managers at facility level, which included chief executive officer, chief medical officer, assistant director’s in human resources management, patient admin, operations, finance, and two area manager and two operation managers nursing. A group interview was conducted with five shop stewards and an in-depth interview with one shop steward from the group. Five focus group discussions were conducted with clinical and non-clinical staff. The focus group discussions were supplemented with an in-depth interview with one person from each group in order to counter the group effect. Observations included moderation committee, contracting, and assessment meetings. Findings: The study shows that the performance management and development system was not properly implemented. There was non-compliance to performance management and development system policy guidelines in terms of time lines for contracting, evaluation, payment of incentives to good performers, and management of poor performance. The study revealed that the system is ineffective in raising the performance of employees and unable to assist employees to grow. The performance bonuses were no longer paid to qualifying employees. The study also revealed that lack of capacity and commitment, poor communication, constant policy changes, financial constraints, weak and highly bureaucratic management structures, union interference were challenges that were encountered during the implementation of the performance management and development system. Lastly, employees and supervisors were rating themselves three irrespective of how well or bad they performed. Conclusion: Performance management is regarded as vital to improved performance of the health workforce and healthcare service delivery among populations. Effective implementation of performance management and development system depends on well-capacitated and unbiased management at facility levels. Therefore, there is an urgent need to improve communication, link performance management to rewards, and capacitate staff on performance management and development system, as it is key to improved public health sector outcomes or performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=challenges" title="challenges">challenges</a>, <a href="https://publications.waset.org/abstracts/search?q=implementation" title=" implementation"> implementation</a>, <a href="https://publications.waset.org/abstracts/search?q=performance%20management%20and%20development%20system" title=" performance management and development system"> performance management and development system</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20hospital" title=" public hospital"> public hospital</a> </p> <a href="https://publications.waset.org/abstracts/113522/implementation-of-performance-management-and-development-system-the-case-of-the-eastern-cape-provincial-department-of-health-south-africa" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/113522.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">135</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3020</span> 21st Century Business Dynamics: Acting Local and Thinking Global through Extensive Business Reporting Language (XBRL)</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Samuel%20Faboyede">Samuel Faboyede</a>, <a href="https://publications.waset.org/abstracts/search?q=Obiamaka%20Nwobu"> Obiamaka Nwobu</a>, <a href="https://publications.waset.org/abstracts/search?q=Samuel%20Fakile"> Samuel Fakile</a>, <a href="https://publications.waset.org/abstracts/search?q=Dickson%20Mukoro"> Dickson Mukoro</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In the present dynamic business environment of corporate governance and regulations, financial reporting is an inevitable and extremely significant process for every business enterprise. Several financial elements such as Annual Reports, Quarterly Reports, ad-hoc filing, and other statutory/regulatory reports provide vital information to the investors and regulators, and establish trust and rapport between the internal and external stakeholders of an organization. Investors today are very demanding, and emphasize greatly on authenticity, accuracy, and reliability of financial data. For many companies, the Internet plays a key role in communicating business information, internally to management and externally to stakeholders. Despite high prominence being attached to external reporting, it is disconnected in most companies, who generate their external financial documents manually, resulting in high degree of errors and prolonged cycle times. Chief Executive Officers and Chief Financial Officers are increasingly susceptible to endorsing error-laden reports, late filing of reports, and non-compliance with regulatory acts. There is a lack of common platform to manage the sensitive information – internally and externally – in financial reports. The Internet financial reporting language known as eXtensible Business Reporting Language (XBRL) continues to develop in the face of challenges and has now reached the point where much of its promised benefits are available. This paper looks at the emergence of this revolutionary twenty-first century language of digital reporting. It posits that today, the world is on the brink of an Internet revolution that will redefine the ‘business reporting’ paradigm. The new Internet technology, eXtensible Business Reporting Language (XBRL), is already being deployed and used across the world. It finds that XBRL is an eXtensible Markup Language (XML) based information format that places self-describing tags around discrete pieces of business information. Once tags are assigned, it is possible to extract only desired information, rather than having to download or print an entire document. XBRL is platform-independent and it will work on any current or recent-year operating system, or any computer and interface with virtually any software. The paper concludes that corporate stakeholders and the government cannot afford to ignore the XBRL. It therefore recommends that all must act locally and think globally now via the adoption of XBRL that is changing the face of worldwide business reporting. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=XBRL" title="XBRL">XBRL</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting" title=" financial reporting"> financial reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=internet" title=" internet"> internet</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20and%20external%20reports" title=" internal and external reports"> internal and external reports</a> </p> <a href="https://publications.waset.org/abstracts/42130/21st-century-business-dynamics-acting-local-and-thinking-global-through-extensive-business-reporting-language-xbrl" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/42130.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">286</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3019</span> Financial Literacy in Greek High-School Students</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Vasiliki%20A.%20Tzora">Vasiliki A. Tzora</a>, <a href="https://publications.waset.org/abstracts/search?q=Nikolaos%20D.%20Philippas"> Nikolaos D. Philippas</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper measures the financial literacy of youth in Greece derived from the examined aspects of financial knowledge, behaviours, and attitudes that high school students performed. The findings reveal that less than half of participant high school students have an acceptable level of financial literacy. Also, students who are in the top of their class cohort exhibit higher levels of financial literacy. We also find that the father’s education level has a significant effect on financial literacy. Students who keep records of their income and expenses are likely to show better levels of financial literacy than students who do not. Students’ perception/estimation of their parents’ income changes is also related to their levels of financial literacy. We conclude that financial education initiatives should be embedded in schools in order to embrace the young generation. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20literacy" title="financial literacy">financial literacy</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20knowledge" title=" financial knowledge"> financial knowledge</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20behaviour" title=" financial behaviour"> financial behaviour</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20attitude" title=" financial attitude"> financial attitude</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20wellbeing" title=" financial wellbeing"> financial wellbeing</a>, <a href="https://publications.waset.org/abstracts/search?q=15-year-old%20students" title=" 15-year-old students"> 15-year-old students</a> </p> <a href="https://publications.waset.org/abstracts/150518/financial-literacy-in-greek-high-school-students" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/150518.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">141</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3018</span> Financial Literacy of Students of Finance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Barbora%20Chmel%C3%ADkov%C3%A1">Barbora Chmelíková</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Financial literacy is a widely discussed topic on the national and international level by governments, organizations and academia. For this reason this study analyses financial knowledge, financial behavior and financial attitudes of students of finance. The aim of the paper is to determine whether the financial literacy of university students studying finance differs from the level of financial literacy in selected OECD countries. The research was conducted at Masaryk University in the Czech Republic. The empirical study comprises questions related to several aspects of financial literacy, as well as socio-demographic data enabling more thorough analysis. The results indicate that improvement in financial literacy of university students is still required, even though their major is finance related. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20literacy" title="financial literacy">financial literacy</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20behavior" title=" financial behavior"> financial behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=personal%20finance%20management" title=" personal finance management"> personal finance management</a>, <a href="https://publications.waset.org/abstracts/search?q=university%20students" title=" university students"> university students</a> </p> <a href="https://publications.waset.org/abstracts/37708/financial-literacy-of-students-of-finance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/37708.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">383</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3017</span> Financial Products Held by University Students: An Empirical Study from the Czech Republic</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Barbora%20Chmelikova">Barbora Chmelikova</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Current financial markets offer a wide range of financial products to the consumers. However, access to the financial products is not always provided or guaranteed, particularly in less developed countries. For this reason, financial inclusion is an important component in the modern society. This paper investigates financial inclusion and what financial products are held by university students majoring in finance fields. The OECD methodology was used to examine the awareness and use of financial products. The study was conducted via online questionnaire at Masaryk University in the Czech Republic among finance students. The results show that the students use current and savings accounts more than any other financial products. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20inclusion" title="financial inclusion">financial inclusion</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20products" title=" financial products"> financial products</a>, <a href="https://publications.waset.org/abstracts/search?q=personal%20finance" title=" personal finance"> personal finance</a>, <a href="https://publications.waset.org/abstracts/search?q=university%20students" title=" university students"> university students</a> </p> <a href="https://publications.waset.org/abstracts/58766/financial-products-held-by-university-students-an-empirical-study-from-the-czech-republic" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/58766.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">376</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3016</span> Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: The Role of Audit Committee Chair</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Saeed%20Rabea%20Baatwah">Saeed Rabea Baatwah</a>, <a href="https://publications.waset.org/abstracts/search?q=Zalailah%20Salleh"> Zalailah Salleh</a>, <a href="https://publications.waset.org/abstracts/search?q=Norsiah%20Ahmad"> Norsiah Ahmad</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness. By using Omani data and the panel data method for two proxies for financial reporting timeliness, we find that audit committee chair with financial expertise enhances the timeliness of financial reporting through making the disclosure of annual reports timely. Further, we report evidence showing that both accounting and non-accounting financial expertise on the audit committee have a positive and significant influence on the timeliness of financial reporting. We also document that the association between financial expertise and the timeliness of financial reporting is more pronounced when the chair of the audit committee has financial expertise. This study is among the first to comprehensively prove that audit committee chair with financial expertise contributes to the quality of financial reporting in emerging market. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title="audit committee">audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=chair%20with%20financial%20expertise" title=" chair with financial expertise"> chair with financial expertise</a>, <a href="https://publications.waset.org/abstracts/search?q=timeliness%20of%20financial%20reporting" title=" timeliness of financial reporting"> timeliness of financial reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=Oman" title=" Oman"> Oman</a> </p> <a href="https://publications.waset.org/abstracts/46684/audit-committee-financial-expertise-and-financial-reporting-timeliness-in-emerging-market-the-role-of-audit-committee-chair" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/46684.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">269</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3015</span> A Study of Financial Literacy among Undergraduates</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Prasansha%20Kumari">Prasansha Kumari</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Financial Literacy is the possession of knowledge and understanding of financial matters. Financial Literacy often entails the knowledge of properly making decisions pertaining to certain personal financial areas like real estate, insurance investing, and savings. This paper intends to identify and analyze the financial knowledge among university undergraduates by using 200 undergraduates in four faculties of University of Kelaniya, Sri Lanka. Collected data will be analyzed by descriptive research method using SPSS package. Expected outcomes are considerable percentage of undergraduates have basic knowledge on financial matters while it has a law percentage for advanced financial literacy among undergraduates. Students from faculty of Commerce and Management and Science have good understanding about financial matters than undergraduates in other two faculties <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=advanced%20finance" title="advanced finance">advanced finance</a>, <a href="https://publications.waset.org/abstracts/search?q=undergraduates" title=" undergraduates"> undergraduates</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20literacy" title=" financial literacy"> financial literacy</a>, <a href="https://publications.waset.org/abstracts/search?q=savings" title=" savings"> savings</a> </p> <a href="https://publications.waset.org/abstracts/51384/a-study-of-financial-literacy-among-undergraduates" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/51384.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">344</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3014</span> Less Calculations and More Stories: Improving Financial Education for Young Women</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Laura%20de%20Zwaan">Laura de Zwaan</a>, <a href="https://publications.waset.org/abstracts/search?q=Tracey%20West"> Tracey West</a> </p> <p class="card-text"><strong>Abstract:</strong></p> There is a sustained observable gender gap in financial literacy, with females consistently having lower levels than males. This research explores the knowledge and experiences of high school students in Australia aged 14 to 18 in order to understand how this gap can be improved. Using a predominantly qualitative approach, we find evidence to support impacts on financial literacy from financial socialization and socio-economic environment. We also find evidence that current teaching and assessment approaches to financial literacy may disadvantage female students. We conclude by offering recommendations to improve the way financial literacy education is delivered within the curriculum. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20literacy" title="financial literacy">financial literacy</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20socialization" title=" financial socialization"> financial socialization</a>, <a href="https://publications.waset.org/abstracts/search?q=gender" title=" gender"> gender</a>, <a href="https://publications.waset.org/abstracts/search?q=maths" title=" maths"> maths</a> </p> <a href="https://publications.waset.org/abstracts/150622/less-calculations-and-more-stories-improving-financial-education-for-young-women" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/150622.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">80</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3013</span> The Complementary Effect of Internal Control System and Whistleblowing Policy on Prevention and Detection of Fraud in Nigerian Deposit Money Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dada%20Durojaye%20Joshua">Dada Durojaye Joshua</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20control" title="internal control">internal control</a>, <a href="https://publications.waset.org/abstracts/search?q=whistleblowing" title=" whistleblowing"> whistleblowing</a>, <a href="https://publications.waset.org/abstracts/search?q=deposit%20money%20banks" title=" deposit money banks"> deposit money banks</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20prevention" title=" fraud prevention"> fraud prevention</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20detection" title=" fraud detection"> fraud detection</a> </p> <a href="https://publications.waset.org/abstracts/168818/the-complementary-effect-of-internal-control-system-and-whistleblowing-policy-on-prevention-and-detection-of-fraud-in-nigerian-deposit-money-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/168818.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">80</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3012</span> Complementary Effect of Wistleblowing Policy and Internal Control System on Prevention and Detection of Fraud in Nigerian Deposit Money Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dada%20Durojaye%20Joshua">Dada Durojaye Joshua</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20control" title="internal control">internal control</a>, <a href="https://publications.waset.org/abstracts/search?q=whistleblowing" title=" whistleblowing"> whistleblowing</a>, <a href="https://publications.waset.org/abstracts/search?q=deposit%20money%20banks" title=" deposit money banks"> deposit money banks</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20prevention" title=" fraud prevention"> fraud prevention</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20detection" title=" fraud detection"> fraud detection</a> </p> <a href="https://publications.waset.org/abstracts/171039/complementary-effect-of-wistleblowing-policy-and-internal-control-system-on-prevention-and-detection-of-fraud-in-nigerian-deposit-money-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/171039.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">72</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3011</span> The Impact of Global Financial Crises and Corporate Financial Crisis (Bankruptcy Risk) on Corporate Tax Evasion: Evidence from Emerging Markets</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Seyed%20Sajjad%20Habibi">Seyed Sajjad Habibi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this study is to investigate the impact of global financial crises and corporate financial crisis on tax evasion of companies listed on the Tehran Stock Exchange. For this purpose, panel data in the periods of financial crisis period (2007 to 2012) and without a financial crisis (2004, 2005, 2006, 2013, 2014, and 2015) was analyzed using multivariate linear regression. The results indicate a significant relationship between the corporate financial crisis (bankruptcy risk) and tax evasion in the global financial crisis period. The results also showed a significant relationship between the corporate bankruptcy risk and tax evasion in the period with no global financial crisis. A significant difference was found between the bankruptcy risk and tax evasion in the period of the global financial crisis and that with no financial crisis so that tax evasion increased in the financial crisis period. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=global%20financial%20crisis" title="global financial crisis">global financial crisis</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20financial%20crisis" title=" corporate financial crisis"> corporate financial crisis</a>, <a href="https://publications.waset.org/abstracts/search?q=bankruptcy%20risk" title=" bankruptcy risk"> bankruptcy risk</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20evasion%20risk" title=" tax evasion risk"> tax evasion risk</a>, <a href="https://publications.waset.org/abstracts/search?q=emerging%20markets" title=" emerging markets"> emerging markets</a> </p> <a href="https://publications.waset.org/abstracts/85211/the-impact-of-global-financial-crises-and-corporate-financial-crisis-bankruptcy-risk-on-corporate-tax-evasion-evidence-from-emerging-markets" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/85211.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">280</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3010</span> Forecast Financial Bubbles: Multidimensional Phenomenon</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zouari%20Ezzeddine">Zouari Ezzeddine</a>, <a href="https://publications.waset.org/abstracts/search?q=Ghraieb%20Ikram"> Ghraieb Ikram</a> </p> <p class="card-text"><strong>Abstract:</strong></p> From the results of the academic literature which evokes the limitations of previous studies, this article shows the reasons for multidimensionality Prediction of financial bubbles. A new framework for modeling study predicting financial bubbles by linking a set of variable presented on several dimensions dictating its multidimensional character. It takes into account the preferences of financial actors. A multicriteria anticipation of the appearance of bubbles in international financial markets helps to fight against a possible crisis. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=classical%20measures" title="classical measures">classical measures</a>, <a href="https://publications.waset.org/abstracts/search?q=predictions" title=" predictions"> predictions</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20bubbles" title=" financial bubbles"> financial bubbles</a>, <a href="https://publications.waset.org/abstracts/search?q=multidimensional" title=" multidimensional"> multidimensional</a>, <a href="https://publications.waset.org/abstracts/search?q=artificial%20neural%20networks" title=" artificial neural networks"> artificial neural networks</a> </p> <a href="https://publications.waset.org/abstracts/19511/forecast-financial-bubbles-multidimensional-phenomenon" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19511.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">577</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3009</span> The Role of Data Protection Officer in Managing Individual Data: Issues and Challenges</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nazura%20Abdul%20Manap">Nazura Abdul Manap</a>, <a href="https://publications.waset.org/abstracts/search?q=Siti%20Nur%20Farah%20Atiqah%20Salleh"> Siti Nur Farah Atiqah Salleh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> For decades, the misuse of personal data has been a critical issue. Malaysia has accepted responsibility by implementing the Malaysian Personal Data Protection Act 2010 to secure personal data (PDPA 2010). After more than a decade, this legislation is set to be revised by the current PDPA 2023 Amendment Bill to align with the world's key personal data protection regulations, such as the European Union General Data Protection Regulations (GDPR). Among the other suggested adjustments is the Data User's appointment of a Data Protection Officer (DPO) to ensure the commercial entity's compliance with the PDPA 2010 criteria. The change is expected to be enacted in parliament fairly soon; nevertheless, based on the experience of the Personal Data Protection Department (PDPD) in implementing the Act, it is projected that there will be a slew of additional concerns associated with the DPO mandate. Consequently, the goal of this article is to highlight the issues that the DPO will encounter and how the Personal Data Protection Department should respond to this subject. The study result was produced using a qualitative technique based on an examination of the current literature. This research reveals that there are probable obstacles experienced by the DPO, and thus, there should be a definite, clear guideline in place to aid DPO in executing their tasks. It is argued that appointing a DPO is a wise measure in ensuring that the legal data security requirements are met. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=guideline" title="guideline">guideline</a>, <a href="https://publications.waset.org/abstracts/search?q=law" title=" law"> law</a>, <a href="https://publications.waset.org/abstracts/search?q=data%20protection%20officer" title=" data protection officer"> data protection officer</a>, <a href="https://publications.waset.org/abstracts/search?q=personal%20data" title=" personal data"> personal data</a> </p> <a href="https://publications.waset.org/abstracts/164137/the-role-of-data-protection-officer-in-managing-individual-data-issues-and-challenges" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/164137.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">78</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3008</span> Financial Globalization, IFRS and Economic Growth: A Study on Advanced and Developing Countries</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bilal%20Arshad">Bilal Arshad</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to analyse the impact of financial globalisation on economic growth, specifically focusing on how it is influenced by the implementation of International Financial Reporting Standards (IFRS). In addition, we analyze the influence of IFRS and a country's level of financial development on this relationship. Available literature suggested that this study expands upon previous research on financial globalization, financial development, and economic growth by examining the impact of International Financial Reporting Standards (IFRS) on advanced and developed countries from 1996 to 2019. The application of the Generalised Method of Moments estimator reveals that financial globalisation in nations that have adopted the International Financial Reporting Standards (IFRS) has a substantial and favourable impact on economic growth. The impact of financial globalisation on economic growth is influenced by the level of financial development. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20globalization" title="financial globalization">financial globalization</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20development" title=" financial development"> financial development</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS" title=" IFRS"> IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20growth" title=" economic growth"> economic growth</a> </p> <a href="https://publications.waset.org/abstracts/189744/financial-globalization-ifrs-and-economic-growth-a-study-on-advanced-and-developing-countries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/189744.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">44</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3007</span> Crystallization of the US Supreme Court’s Role as an Arbiter of Constitutionality of Laws</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fethia%20Braik">Fethia Braik</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper summarizes the history of the US Supreme Court. It did not enjoy today’s status. It did neither control legislation nor the executive power. It was until 1803, during Marshall’s term, that it gained the pride of ruling over the constitutionality of acts be they federal or local, congressional or presidential. The Chief Justice, whether intended or not, vested such power in the supreme judicial institution via the case of Marbury v. Madison. Such power, nevertheless, had not been exercised for many years, till the Dred Scott case. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Judiciary%20Acts%201789" title="Judiciary Acts 1789">Judiciary Acts 1789</a>, <a href="https://publications.waset.org/abstracts/search?q=1801" title=" 1801"> 1801</a>, <a href="https://publications.waset.org/abstracts/search?q=chief%20justice" title=" chief justice"> chief justice</a>, <a href="https://publications.waset.org/abstracts/search?q=associate%20justice" title=" associate justice"> associate justice</a>, <a href="https://publications.waset.org/abstracts/search?q=justice%20of%20peace" title=" justice of peace"> justice of peace</a>, <a href="https://publications.waset.org/abstracts/search?q=review%20of%0D%0Aconstitutionality%20of%20acts" title=" review of constitutionality of acts"> review of constitutionality of acts</a>, <a href="https://publications.waset.org/abstracts/search?q=Jay%20court" title=" Jay court"> Jay court</a>, <a href="https://publications.waset.org/abstracts/search?q=Ellsworth%20court" title=" Ellsworth court"> Ellsworth court</a>, <a href="https://publications.waset.org/abstracts/search?q=Marshall%20court" title=" Marshall court"> Marshall court</a> </p> <a href="https://publications.waset.org/abstracts/47492/crystallization-of-the-us-supreme-courts-role-as-an-arbiter-of-constitutionality-of-laws" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47492.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">303</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3006</span> An Empirical Examination of the Determinant of the Financial CEOs’ Compensation for the Post-Financial Crisis Period</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Eunsup%20Daniel%20Shim">Eunsup Daniel Shim</a>, <a href="https://publications.waset.org/abstracts/search?q=Jooh%20Lee"> Jooh Lee</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The US financial crisis of 2008 and subsequent Global Financial Crisis were considered by many economists the worst financial crisis since the Great Depression of the 1930s. As a results, Dodd-Frank Act has passed and aims '(1) to promote the financial stability of the United States by improving accountability and transparency in the financial system, to end "too big to fail", (2) to protect the American taxpayer by ending bailouts, (3) to protect consumers from abusive financial services practices, and for other purposes.' The enactment of Dodd-Frank Act, in part, intended to significantly influence accountability on executive compensation especially for the financial institutions. This paper empirically investigates the changes in Financial CEOs’ compensation since the Financial Crisis of 2008. Our findings show that in the post- Financial Crisis period financial leverage is significant factor influencing the CEOs’ total compensation. In addition market based performance such as stock price and market-to-book ratio shows significant positive relationship with CEO compensation. This change can be interpreted an attempt to reduce opportunistic behavior of top executives after the financial crisis and the enactment of the Dodd-Frank Act. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20CEO%20compensation" title="financial CEO compensation">financial CEO compensation</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20performance" title=" firm performance"> firm performance</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20crisis%20of%202008" title=" financial crisis of 2008"> financial crisis of 2008</a>, <a href="https://publications.waset.org/abstracts/search?q=dodd-frank%20act" title=" dodd-frank act"> dodd-frank act</a> </p> <a href="https://publications.waset.org/abstracts/2662/an-empirical-examination-of-the-determinant-of-the-financial-ceos-compensation-for-the-post-financial-crisis-period" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2662.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">522</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3005</span> Impact of Internal Control on Fraud Detection and Prevention: A Survey of Selected Organisations in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Amos%20Olusola%20Akinola">Amos Olusola Akinola</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this study is to evaluate the internal control system on fraud prevention in Nigerian business organizations. A survey research was undertaken in five organizations from the banking and manufacturing sectors in Nigeria using the simple random sampling technique and primary data was obtained with the aid structured questionnaire drawn on five likert’s scale. Four Hypotheses were formulated and tested using the T-test Statistics, Correlation and Regression Analysis at 95% confidence interval. It was discovered that internal control has a significant positive relationship with fraud prevention and that a weak internal control system permits fraudulent activities among staff. Based on the findings, it was recommended that organizations should continually and methodically review and evaluate the components of its internal control system whether activities are working as planned or not and that every organization should have pre-determined guidelines for conducting its operations and ensures compliance with these set guidelines while proactive steps should be taken to establish the independence of the internal audit by making the audit reportable to the governing council of an organization and not the chief executive officer. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20control" title="internal control">internal control</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20system" title=" internal system"> internal system</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20audit" title=" internal audit"> internal audit</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20prevention" title=" fraud prevention"> fraud prevention</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20detection" title=" fraud detection"> fraud detection</a> </p> <a href="https://publications.waset.org/abstracts/40751/impact-of-internal-control-on-fraud-detection-and-prevention-a-survey-of-selected-organisations-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/40751.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">384</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3004</span> Revisited: Financial Literacy and How University Students Fare</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zaiton%20Osman">Zaiton Osman</a>, <a href="https://publications.waset.org/abstracts/search?q=Phang%20Ing"> Phang Ing</a>, <a href="https://publications.waset.org/abstracts/search?q=Azaze%20Azizi%20Abd%20Adis"> Azaze Azizi Abd Adis</a>, <a href="https://publications.waset.org/abstracts/search?q=Izyanti%20Awg%20Razli"> Izyanti Awg Razli</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohd%20Rizwan%20Abd%20Majid"> Mohd Rizwan Abd Majid</a>, <a href="https://publications.waset.org/abstracts/search?q=Rosle%20Mohidin"> Rosle Mohidin </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study is conducted to investigate the level of financial literacy among students taking Financial Management and Banking in Universiti Malaysia Sabah, Malaysia. Students are asked to answer basic financial literacy questions in their first class before study commence and the similar questions were given in their final week of study (after 14 weeks of study duration). The comparison on their level of financial literacy will be examined. This study is expected to yields the following findings; firstly, comparison of the level of financial literacy 'before and after' courses in finance being introduced can be revealed. Secondly, it will provide suggestion on improving the standard of teaching and learning in financial management and banking courses and lastly it will help in identifying financial courses that are important in improving the level of financial literacy among students in Malaysia. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20literacy" title="financial literacy">financial literacy</a>, <a href="https://publications.waset.org/abstracts/search?q=university%20students" title=" university students"> university students</a>, <a href="https://publications.waset.org/abstracts/search?q=personal%20financial%20planning" title=" personal financial planning"> personal financial planning</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20and%20management%20engineering" title=" business and management engineering"> business and management engineering</a> </p> <a href="https://publications.waset.org/abstracts/23443/revisited-financial-literacy-and-how-university-students-fare" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/23443.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">724</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=chief%20financial%20officer&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=chief%20financial%20officer&page=3">3</a></li> <li class="page-item"><a class="page-link" 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