MAKE MOST OF THE KNOWLEDGE NETWORK, JOIN ACADEMIC RESEARCH FOUNDATION

With the increasingly prominent contradiction between ecological environment and economic development in China, comprehensive, coordinated and sustainable development has gradually become the theme of economic and social development in various Chinese provinces and cities. This paper takes Shaanxi Province of China as an example to analyze the coupled coordinated development of ecological civilization construction and economic growth level effect in Shaanxi province from 2009 to 2019 by constructing a multi-index comprehensive evaluation system and using the coupled development model. The results show that the coupling degree and the coordination degree of coupling between the ecological civilization construction and the economic growth level in Shaanxi province are on the rise, and there is an obvious coupling relation between them. In 2009, the coupling coordination degree was slightly maladjusted, increased to moderate coordination in 2010-2011, and gradually increased to high coordination in 2012-2019. Shaanxi province should maintain a highly coordinated trend of ecological civilization construction and economic growth, and strive to develop towards an extremely coordinated trend.

Keywords: Ecological civilization construction; Economic growth effect; Multiindex evaluation system; Coupled development model.

This study analyzes the effects of auditee and auditor characteristics on the relationship between non-audit services (NAS) and audit quality in Australia. It examines data of Australian Securities Exchange (ASX) 500 companies from 2006 until 2016. Findings show that the propensity to receive a going-concern qualified opinion is lower in Adelaide compared to Brisbane, Hobart, Melbourne, and Perth.In contrast, when clients in Adelaide receive NAS from their auditors, their propensity to receive a going-concern qualified opinion increases. However, receiving NAS in Brisbane, Hobart, Melbourne, and Perth do not increase the likelihood to receive a qualified opinion. Further, this study suggests that providing NAS to clients can compromise the audit quality of some auditors (such as Deloitte or Bentleys), but not for all. Specifically, it does not impair the audit quality of PWC or PKF. Overall, findings suggest that a gain in audit efficiency and a decline in audit quality are both at play when auditors provide NAS to their clients. Thus, whether audit quality improves or declines due to the provision of NAS depends on market characteristics and auditor characteristics. These results potentially explain why there is mixed evidence in the literature when it comes to NAS and audit quality.

Keywords: audit quality, auditor, Australia, location, non-audit.

There is a growing concern over the public financial management practices including financial reporting of governments. People’s concern over more productive public resource utilization has flourished. Not only that, transparency, accountability, and openness of public money utilizations have become more common. Financial reporting is a key leading instrument that is able to prove both ideas. The requirement stimulates governments to concern about the quality of financial reporting in the public sector. The government of Sri Lanka has already taken several steps to strengthen their public financial reporting while there is still being criticisms by critical interest parties. The situation creates a drought over the effectiveness and the direction of the initiatives. Based on the public financial reporting environment in Sri Lanka, the research investigates the determining factors of Public Financial Reporting Quality (PFRQ). Scholars acknowledge the influence of the Accounting Information System (AIS) and Internal Control (IC) to determine the PFRQ in different organizational environments. A questionnaire survey seeking opinions on these two areas was distributed to a sample of Accountants working in the central government ministries and departments in Sri Lanka. The results reveal the strong contribution of AIS and IC to enhance the PFRQ. The results further acknowledge the findings of previous scholars over the positive influence of AIS and IC to determine the FRQ. These findings contribute to the literature by analyzing the determinants of financial reporting quality in the public sector. Finally, it is recommending to the government of Sri Lanka to take steps to strengthen their public financial reporting in a correct and more influential direction.

Keywords: Public Financial Reporting Quality, Accounting Information System, Internal Control.

Two different financial systems with some opposing features have evolved in the advanced economies, namely the insider system and the outsider system. In this paper, we provide a theoretical framework where the features of the optimal governance system are derived as a function of economy-wide parameters, such as the degree of development of markets and the quality of the institutions, and firm-specific parameters, such as the productivity of its technology. Our results include the following: (1) For a degree of relative development of markets below a threshold, internal governance systems dominate for all firms in the economy independent of productivity, (2) When the development of markets in an economy is above that threshold, either system may emerge as optimal depending on the productivity of the technology. There are marked differences in the residual agency costs under the two systems when the scale of investment is large. It is shown that insider systems constitute the optimal governance system for technologies that are optimally implemented at a small scale while outsider systems dominate for technologies that are optimally implemented at large scales.

Keywords: Governance system, financial systems, productivity, technology, emerging economies.

The objective of this study is to shift the reserve deposits into the treasuries in order to improve the economic and social justice and less inequality. However, this is a noncontroversial deed and it looks like a sensible approach. The reasons why Islamic finance scores better than the conventional finance to enhance financial inclusion and bring in greater economic and social equity is because it is interest-free and the two pillars of Islam are risk sharing and redistribution of wealth. In order to better understand the 100% reserve banking, first we understand the implications and consequences of banking system and evaluation of money creation, and how institutions control the money and credit supply in the operation market? However, this study suggests some reforms for existing financial system converts into Islamic monetary system through complete reserve banking system.

Keywords: Reserve banking system, islamic monetary system, money creation.

The study aims to analyse the mango value chains in Son La province, Northwest Vietnam. Based on both secondary and primary data, and using various analytical methods including descriptive statistics, comparative analysis and forecasting, the research show that Son La province has 15,550 ha of mango and the total output around 31,276 tons in 2019. There are three types of producers of mango in Son La province which included smallholders and semi commercial whose mainly growing local and improved varieties on less than 3 ha of land; and commercial farmers – growing improved mangoes on at least 3 ha of land. Farmer, Wholesaler, Retailer, Cooperative and Company are main sectors in value chain of mango in Son La province. The market channel show that the largest share of mango production is consumed fresh and main export market is China (over 90% of total output). Smallholder farmers realize gross margins of close to USD1, 892.80 per hectare, while semi commercial farmers realize close to USD 2,500 per hectare. However, the challenges of mango value chain in Son La included the natural disaster and diseases; the spoilage and lack of reliable markets. To improve the mango value chain the local government need for investments in infrastructure including transport, power, irrigation, and communication. Besides, investments in research and extension on mango production and marketing will be critical.

Keywords: Mango production, mango value chain, Son La province.

The First Amendment to the United States Constitution is an essential part of the Bill of Rights. The amendment prohibits making of any law respecting an establishment of religion, obstructing the free exercise of religion, infringing on the freedom of speech, infringing on the freedom of the press, interfering with the right to peaceably assemble or prohibiting the petitioning for a governmental redress of grievances. The guarantees of this Bill of Rights were subject to the limitation imposed by the free speech and press provisions of the First Amendment to the US Constitution as interpreted and applied by the Supreme Court and other courts. The application of First Amendment supplies the specific elements as well as the burdens of proof with respect depending upon whether the plaintiff is a public or private figure. Again, depends whether the defendant is media or non-media, and the character ofthe statement(s) at issue. The right of publicity can be referred to as publicity rights or even personality rights. However, though the Federal Government was banned from violating the freedom of the press, States were free to regulate the press.

Accounting and Finance education is business education. Accounting & Finance education will help in developing knowledge and skills in individual person. Business and Commerce are performing arts requiring inculcation of professional operative skills. Acquisition of theoretical knowledge sharpens human faculties of mind and intellect. Thus, a system of business and commerce education should equip the student with the knowledge of theory which he should apply in performing and practicing art, and getting knowledge from experience. Accounting & Finance education should be oriented to the practical problematic micro and macro situation. This orientation would enable a commerce graduate or a business graduate to meet several challenging situations in managerial decision-making. Accounting and Finance carefully studies the individual’s action which is injurious to the society as a whole and recommends the methods of their prevention. Accounting & Finance education gives the knowledge of well-earnings with good business. The economic reforms of LPG have been also affecting the Accounting & Finance sector in various ways. The results of Accounting & Finance education should have in multidimensional ways and with full challenges of global world. But we have to realize that the Commerce graduate have lack of practical knowledge. The practical oriented Accounting & Finance Education is a need of the age. The major aim of accounting and finance education is to prepare workforce to handle any challenges and problems of the working life. For achieving this object, the Accounting & Finance education must be very practical oriented according to need of present industry.

Keywords: Mobile Computing, Cloud Computing, Block Chain Technology, Robotic, E-Governance, Paper less trading, Digitalization & IT, IFRS, Artificial Intelligence.

The purpose of this study is to determine the quality of management accounting information systems that are influenced by total quality management and the application of competitive superior strategies. The unit of analysis in this study is managers of sub-units of State-Owned Enterprises in Indonesia. All organizations need information as a basis for decision making. Information has become the main resource for most organizations, both for profit and for profit organizations. All management efforts in total quality management are directed at one main goal, namely the creation of customer satisfaction. Management accounting information systems, become a very important system in an organization because it produces financial and nonfinancial information for organizations. To prevent and minimize errors and fraud in implementing a management accounting information system so that it can produce information needed for the company’s internal control to be applied in the system. Total quality management and the application of competitive competitive strategies that are effective in producing quality improvements and reducing costs. Total Quality Management and the application of competitive leading strategies emphasize continuous improvement of manufacturing processes by eliminating damage, improving quality, developing employee capabilities and reducing product costs.

Keywords: Total Quality Management, Implementation Competitive Strategy, Management Accounting Information Systems.

Stock market variables are better understood when their behavior are examined over time through trend analysis and this understanding facilitates investment decision that is hinged on sound information. Thus, this study analysed stock market capitalization, all-share index, number of deals and value of transactions in the Nigerian Stock Exchange and their relative impacts on market capitalization using annual time series data obtained from Central Bank of Nigeria’s statistical bulletin from 1985 to 2019. Econometric techniques applied in the data analysis include correlation test, Fully Modified Ordinary Least Squares, Dynamic Ordinary Least Squares, Canonical Cointegrating Regression, Bai-Perron multiple breakpoint tests, and Granger causality techniques. Findings indicate that all the variables have positive and significant correlation with market capitalisation and are also cointegrated. Moreover, except number of deals which has negative significant influence; all-share index and value of transactions have positive significant impacts on market capital capitalization in Nigeria. Furthermore, there is a unidirectional causality from number of deals to market capitalization as well as bi-directional causality between stock index and market capitalization. The study also identifies five structural breaks in the models in years 1993, 1998, 2003, 2008 and 2014. It can therefore be concluded that there is significant positive correlation and relationship among stock market indicators in Nigeria. It is recommended that high value of capital market transactions be encouraged by the government through various policies like tax incentives on high value capital market transactions, capital market transactions loans.

Keywords: All-share index, value of shares, number of deals, market capitalization, Nigerian Stock exchange.

Women play significant roles in the economic development of many nations through the Small and Micro Enterprises (SMEs). The government of Kenya having realized this scenario introduced Women Enterprise Fund (WEF) as a micro credit in 2007 to boost women economically. Many years have passed but the SMEs have not performed well as envisaged. The purpose of this study was to examine the relationship between social capital strategy and growth of SMEs funded by women enterprise fund in Kenya. The study‘s specific objective was to assess the influence of social capital strategy on the growth of SMEs funded by WEF in selected counties of Kenya. This study used a descriptive survey based design. The target population for this study was 2032 women group leaders’ who were the beneficiaries of Constituency Women Enterprise Scheme (CWES) between 2013 and 2017. Both cluster sampling and simple random sampling were used to select a sample size of 335 respondents. Structured questionnaires were used to collect quantitative primary data by aid of closed ended questions. The data collected was edited and analyzed based on the research objectives. The study utilized both descriptive and inferential statistics to analyze data. ANOVA and Linear Regression Analysis were computed to assess the relationship between independent variable and the dependent variable. The study established that social capital strategy adopted by CWES clients had a significant relationship on the growth of SMEs since the calculated P value of 0.024 was less than the critical value of 0.05. The findings of this study will help the stakeholders in the SME sector to formulate and implement micro social capital strategies that would promote the growth of SMEs in the country. The study recommends that the WEF agency should promote awareness on WEF women groups in the country. Such women groups encourage loan utilization, loan repayment, and business problem solving among loan beneficiaries.

Keywords: Social Capital Strategy; Small and Micro Enterprises; Women Enterprise Fund; Entrepreneurs; Constituency Women Enterprise Scheme; Government of Kenya.