Advances In Management

Indexed in SCOPUS, Chemical Abstracts Services, UGC, NAAS and Indian Citation Index etc.

Advances In Management

Vol. 7(6) June 2014

Managing Diversity in the Workplace: Legal and Theoretical Perspectives in Nigeria

Osunde Carl and Olokooba S. M.

The overall objective of this study is to investigate the barriers to effective diversity management in Nigeria and how managers can create a competitive and healthy working environment through a diversified work force. Also, this paper examines the legal framework in Nigeria on discrimination in the work place. This research article apart from investigating the role managers can play to enhance homogeneity in the work force in which employees can contribute to the attainment of the organizational goals, explains the concept of diversity management and its implication for managers as leaders in the organization and employees. In the final analysis, the paper offers practical solutions on how an effective diversified management can be achieved in the organizational setting.

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Attaining Organizational Happiness through Value-Based Management – a conceptual framework

Shrotryia Vijay Kumar

Organizations are established on the premise of establishing goals and achieving them. Different strategies are framed and implemented in order to respond to the needs of the customers/clients. The motive of increasing profitability has been finding dominance in the organizational strategies. However in the last few decades there has been a consensus amongst the organizational heads to respond to the social responsibility and to share the burden of respective governments by investing in social infrastructure and related areas. As human beings aspire for attaining happiness, organizations also want to attain happiness. A happy organization is such organization where the stakeholders are happy. Different stakeholders derive satisfaction viz-a-viz happiness through different activities and organizational initiatives. Employees have to derive satisfaction from their work, salary, working conditions, relationships etc. Customers have to derive satisfaction by product/service value and quality, society has to derive satisfaction by seeing the organization helping it and participating in the improvement of its quality of life and the promoters have to derive satisfaction by maintaining sustainable profits. This paper is an attempt to study value based management from the perspective of organizational happiness.

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Study on Current Chinese Cartoon and Animation Trade

Su Feng and Zhang Zhiyu

2014 was the 10th year of new era in which cartoon and animation industry had been developing at high speed. It is necessary to organize and summarize the existing questions of passed industrial developing process. Meanwhile, 2014 is the first year of Xi Jinping new leadership’s carrying out economic policy. In this important time of reviewing past and carrying forward the cause and forging ahead into the future, it is very necessary to evaluate and analyze the past 2011-2012 and the past decade’s foreign trade and internationalized management of China cartoon and animation industry and find out appropriate solution from the perspective of commercial eco-system.

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Executive compensation and earnings management: Empirical study in China’s listed companies

Zhou Jie and Zuo Ling Yan

This paper investigates the relevance between executive compensation and earnings management of listed companies in China using discretionary accruals and based on the assumption that executive compensation contract could react significantly differently to extraordinary items and ordinary items. The sample is composed of 5806 firms observations from year 2006 to 2010. The findings support the prior empirical research that executive compensation and discretionary accruals have positive significance correlation which indicates that managers prefer to use discretionary accounting choices especially for extraordinary items to increase their compensation, so as to achieve the goal of earnings management. Additionally, the results also demonstrate the correlation between earnings quality and the contract of executive compensation. Therefore, after the analysis of the whole sample, we think that to standardize earnings management and to improve the contract of executive compensation are two important tasks for the listed companies in China.

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The study of relationship between intellectual capital and its growth rate with earning management (in accepted companies in Tehran Stock Exchange)

Saremi Hamid, Mohammadi Tayebeh and Firooz Faezeh

Since the intellectual capital provides a new and perfect model to observation of organizations real value, therefore, the tendency to evaluation of intangible assets true value of intellectual capital has increased in companies, shareholders (investors) and other stakeholders. This study investigates the relationship between the intellectual capital and its growth rate with earning management in accepted companies in the Tehran Stock Exchange. Study includes all Tehran Stock Exchange firms. Finally, during the period 2006 to 2013, 121 companies were selected. The methodology of research is descriptive. Using a modified Jones discretionary accruals calculated as a measure to detect earnings management and then placed in the regression model defined earnings management, hypotheses were tested. With the use of regression analysis the research hypotheses have been carried out. Also a number of control variables have been used. The results of this study show that there is a significant relationship between intellectual capital and earnings management but there is a significant relationship between intellectual capital growth and earnings management.

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Analysis of business models and their innovations

Slavik Stefan and Bednar Richard

The business model shows the operation of the enterprise as a collection of related resources and processes which interacts with its environment. Result of the company has to satisfy the customer and the business owner. Analysis of business models explains how they work in real business practice and identify their basic features. Another objective of the analysis is finding innovation business models which are then used to identify the innovation space. The analysis contributes to a deeper and wider knowledge of how the conventional and extraordinary business models work as well.

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