Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
Fraud has become a challenging phenomena affecting economies worldwide. Anti-fraud measures are an integral part of today's management practices and have found their way into business education. Yet in developing countries these topics have long been neglected and only limited research has been conducted in this area. This book fills an essential gap by analyzing the impact of fraud on developing economies, describing successful anti-fraud methods and featuring cases that exemplify the measures described.

Abstrak :
Dampak 'syok Cina' pada mitra dagang merupakan sumber guncangan yang besar terhadap pasokan yang menggusur produsen manufaktur dinegara-negara lain, selain itu juga menjadi sumber guncangan permintaan yang mendorong berbagai sektor luar negeri termasuk yang memproduksi produk primer, perantara, dan jasa. Namun, banyak literatur hanya menekankan pada syok pasokan dan dampaknya, meninggalkan sejumlah besar pertanyaan terhadap 'syok Cina'. Kami melakukan melakukan penelitian penting dengan menjelaskan 'syok Cina' dari dua sisi dan dampaknya di beberapa negara (Brasil, Indonesia, India, Meksiko, dan Turki) yang hasil penelitian dinegara-negara tersebut masih sedikit dan tidak dapat dibandingkan secara langsung. Dengan menggunakan kerangka kerja akuntansi input-output yang menyoroti aspek penciptaan lapangan kerja dari ekspor bersama dengan aspek pengurangan tenaga kerja melalui impor, kami menyajikan penelitian tentang efek ketenagakerjaan dari perdagangan bilateral dengan China selama periode 1995-2011. Hasil kami menunjukkan bahwa mempertimbangkan efek dari penawaran dan permintaan yang terkait dengan guncangan Cina menyebabkan 3,7 juta pekerjaan hilang di negara-negara ini, dibandingkan dengan 11,8 juta jika hanya syok pasokan yang dipertimbangkan. Kecuali Brasil, semua negara lain mengalami penurunan permintaan tenaga kerja terkait dengan perdagangan bilateral dengan China. ......The impact of 'China shocks' on trading partners is a source of a massive supply shock that displaces foreign manufacturing producers, combined with an important source of demand shock that propelled forward a wide range of foreign sectors including those producing primary products, intermediates, and services. Yet, much of the emphasis of the literature has been placed on the supply shock and its impact, leaving a large span of 'China shocks' unexplained. We undertake the important task to account for the dual track of 'China shocks' and their impacts on a representative set of emerging economies (Brazil, Indonesia, India, Mexico, and Turkey) for which the evidence remains scanty and not directly comparable. Using a global input-output accounting framework which highlights the job creation aspect of exports along with the job destruction aspect of imports, we provide evidence on the employment effect of bilateral trade with China over the 1995-2011 period. Our results suggest that considering the net effect of supply and demand related to China shocks leads to 3.7 million job losses for these economies, compared to 11.8 million if only the supply shock has been considered. Except for Brazil, all other countries have experienced job losses associated with net exports with China, the direct result of the resource sector. When we isolate the portion of employment changes associated only to the exogenous effects to this set of economies, they all become subject to important job losses.

Abstrak :
While much is known about employee voice in the developed world, much less is known about its operation in emerging economies. This volume explores the nature of employee voice in Argentine, China, India and South Korea, providing a timely challenge to the predominant assumptions that underline our knowledge of employee voice in the Western world.

Abstrak :
This study examines the effect of corporate social responsibility disclosure (CSRD) on earnings quality (EQ) in member countries of the Gulf Cooperation Council (GCC). Using 1845 firm-year observations covering the 2008–2016 period, this study performs panel data regressions to examine the association between CSRD as measured by a dummy variable and three common EQ measures, namely, value relevance (VR), accrual quality (AQ), and earnings persistence (PER). The study concludes that CSRD in three of the six GCC countries (Bahrain, Saudi Arabia, and the United Arab Emirates) has a positive and significant association with EQ in terms of VR. The use of generalized least squares (GLS) shows that CSRD has an effect on AQ in Kuwait and Bahrain whereas CSRD has an effect on PER only in Kuwait. Regulators of capital markets should use CSR information as guidelines to improve financial reporting quality and achieve better allocation of resources in capital markets.