Vol. 5(10) October 2012
Ethical Theories and the Incidence of Occupational Fraud
Saksena P.N.
School of Business and Economics, Indiana University South Bend, South Bend, IN
46634, USA
psaksena@iusb.edu
The Association of Certified Fraud Examiners (ACFE) has conducted studies on occupational
fraud for over a decade. These reports cover various aspects of occupational fraud.
The ACFE defines occupational fraud as, “[T]he use of one’s occupation
for personal enrichment through the deliberate misuse of or misapplication of the
employing organization’s resources or assets.” The purpose of this study
is to discuss how occupational fraud has been committed in the past. A further purpose
is to discuss various ethical principles and theories and to discuss how they can
be used to help minimize fraudulent behavior.
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Electronic Discovery (e-Discovery) in the Context of Civil Litigation Proceedings
Anderson Wayne L.
Missouri State University, College of Education, 901 S. National Ave., Hill Hall
304, Springfield, MO 65897, USA WayneAnderson@MissouriState.edu
The scope of this study is to explain ‘e-Discovery’ in the context of
civil litigation proceedings. Due to the huge volume of information and records
created and stored in electronic form, the effort to properly execute an electronic
discovery is time-consuming and expensive.
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Emotional Intelligence in Classroom
Gupta Seema
Babu Banarasi Das University, Lucknow, INDIA
sm.gpt4@gmail.com
A major area of application of emotional intelligence may be seen in the field of
education. It is of great significance in education and teaching as it helps the
teachers understand their students in a better way. Research indicates that social
and emotional skills are associated with success in many areas of life, including
effective teaching, student learning, quality relationships and academic performance.
Emotional intelligence helps the teachers to design their pedagogical approach according
to the requirement of the classrooms. The present study discusses the basic concept
of emotional intelligence its theoretical models and the approaches which are now
gaining popularity in this context. It also explores the relationships of emotional
intelligence with education and presents a developmental model of emotional intelligence
in relation to education and also the importance of emotional intelligence for teachers.
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Mobile Banking –An Overview
Vinayagamoorthy A.* and Sankar C.
Department of Commerce, Periyar University, Salem-11 (Tamil Nadu), INDIA
avm_2007@yahoo.com
The advent of the Internet has enabled new ways to conduct banking business, resulting
in the creation of new institutions, such as online banks, online brokers and wealth
managers. Such institutions still account for a tiny percentage of the industry.
Over the last few years, the mobile and wireless market has been one of the fastest
growing markets in the world and it is still growing at a rapid pace Mobile banking
today is most often performed via sms or the mobile internet but can also use special
programs called clients downloaded to the mobile device. It can also be understood
as availing banking and financial services with the help of mobile telecommunications
devices. The services offered by mobile banking included getting account information,
transferring funds, sending checkbook request, managing deposits, checking transactions
etc.
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A Brief on the Ethics of Advertising
Machan Tibor R.
Argyros School of Chapman University, One University Drive, Orange, CA 92866, USA
machan@chapman.edu
Unless we know what advertising is, we cannot judge or evaluate it or what others
claim about it. One might think here of what is involved in malpractice law suits.
Malpractice presupposes standards of conduct. Without standards there can be no
way to identify and distinguish what is and is not proper conduct, including in
a craft or profession.
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Entrepreneurial Success and Involvement of Women Entrepreneurs- A Study
Rajitha G.
Dept. of Commerce and Business Management, University PG College, Satavahana University,
Karimnagar, INDIA
rajithagampa@gmail.com
A country’s economic progress is found to be positively correlated with the rise
in number and quality of its entrepreneur. The entrepreneur is the determining factor
in the creation of new wealth in society. We are witnessing an entrepreneurial explosion
and entrepreneurship is going to be the focal point of development in the next few
years. Be it the problem of unemployment, income generation, increasing GNP, regional
imbalances in industrial progress, entre-preneurship seems to be the potential answer.
The small scale industrial sector has emerged as a dynamic and vibrant sector of
the economy during the 80’s. The primary objective of the Small Scale Industrial
Policy during the 90’s was to impart more vitality and growth-impetus to the sector
to enable it to contribute its mite fully to the economy, particularly in terms
of growth, output, employment and exports.
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Case Study:
Customers’ Evaluations of Video Clips in Upscale versus Midscale Hotels’ Websites
Bomi Kang
E. Craig Wall College of Business Administration, Coastal Carolina University, PO
Box 261954, Conway, SC 29528-6054, USA bkang@coastal.edu
The study examines relationships between visual electronic service quality and two
different brand hotels. Further, the study assesses customers’ overall satisfaction
for two different brands (upscale and mid-scale) to learn salient factors for such
evaluation.
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Environment Management System Variable Verification -A Qualitative Pilot Study
Shekhawat Archana* and Rao Muralidhar N.V.
Economics and Finance Group, Birla Institute of Technology and Science; Pilani (Rajasthan),
INDIA
*arathore11@gmail.com
Urbanization and Globalization have been constantly creating challenges before food
packaging industry. Increased packaging technology raises the issues related to
environment management. Given the importance of the issues involved, it surely must
be presented upon us to properly examine whether the demonization of food packaging
is justified. This research aims at stressing the need for subsequently adapting
a more holistic approach when studying and analyzing the Environment Management
System; so that a comprehensive study of factors that constitutes successful EMS
adoption can be achieved. A study of Indian food packaging industry has been done
in order to prove the appropriateness and importance of the proposed approach in
the context of EMS implementa-tion. Analysis and synthesis of plethora of literature
has resulted in identifying eleven variables crucial to develop a framework for
EMS implementation.
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Prospects of Dairy Industry in India
Bindu Hima T.* and Subrahmanyam S.E.V.
Department of MBA, Sreenivasa Institute of Technology and Management Studies (SITAMS),
Chittoor (Andhra Pradesh), INDIA * bindueswarreddy@gmail.com
The performance of Indian dairy sector during the 1950s and 1960s was not remarkable.
However, with the successful implementation of Operation Flood Programme (OFP) during
the 1970s, the dairy sector achieved fourfold growth rate by touching the mark compound
growth rate. It is interesting to note that during the past three decades, the total
milk production increased but per capita milk production declined. India has emerged
as the world’s largest milk producing country. Milk production increased by about
4 percent a year and it increased from 22 million tons in 1970-71 to 104.8 million
tons in 2007-08, the per capita per day milk availability increased from 107 grams
to 245 grams during this period.
India’s first automated dairy plant with handling capacity of 1,000,000 lpd has
been established at Gandhinagar near Ahmedabad in Western India. Several domestic
cooperatives have mushroomed and many of them are now emerging as major players
in the global market. OFP for the first time recognized the need of rural milk producers
and paid attention towards their thorough development.
It plays the key role in bringing about the transformation of dairy development
in the country. The OFP established milk producer’s co-operatives in villages and
made modern technology available to them. At present India is not able to compete
with European Countries and United States in export trade of dairy products because
milk in these countries is highly subsidized. It is to be noted that the GATT Negotiations
were for removal of these subsidies. If India intends to capture a major chunk of
this market, it will have to make concerted efforts to ensure quality of milk and
milk products.
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A Study of Capital Structure of a Firm
Trivedi Savita
Dayananda Sagar College of Engineering, Kumara Swamy Layout, Bangalore – 560078,
INDIA
savitatrivedi@yahoo.co.in
The strength of a company’s balance sheet can be evaluated by three broad categories
of investment-quality measurements; working capital adequacy, asset performance
and capital structure. The capital structure is how a firm finances its overall
operations and growth by using different sources of fund. For stock investors a
strong balance sheet is an important consideration for investing in a company’s
stock. The study tells about the capital structure of a firm. The term capital structure
refers to the relationship between the various long terms sources financing such
as equity capital, preference capital and debt capital. During the study theoretical
approach (Net income approach and net operating approach) is used to find out firms
value.
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Cloud Computing and Its impact on Corporate HR practices
Bose Indranil
Institute of Science and Management, Pundag, Ranchi-834004 (Jharkhand), INDIA
sentindranil@rediffmail.com
Cloud computing is the latest development in information technology arena which
has started changing the way the business used to be conducted till few months back.
This seems to be the next generation watershed event in the field. A simple example
of cloud computing is Yahoo email or Gmail etc. Here somebody does not need software
or a server to use them. All a consumer would need is just an internet connection
and can start sending emails. The server and email management software is all on
the cloud (internet) and is totally managed by the cloud service provider Yahoo,
Google etc. The consumer gets to use the software alone and enjoy the benefits.
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