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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