The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach ...The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach was used to develop and test a research model based on three theories:agency theory,attribution theory,and cognitive dissonance theory.Responses from a panel of two hundred and nine(209)auditors who conducted a legal audit mission in a Sub-Saharan multinational were analyzed using SmartPLS 3.3.3 software.The results emphasize the crucial importance of auditors’competence and continuous training in fraud detection.However,professional skepticism and time pressure were found to be non-significant in this context.This conclusion provides essential insights for auditors,highlighting the key qualities needed to effectively address fraud detection within multinational corporations in Sub-Saharan Africa.展开更多
When transnationalized electricity trade is conducted in the context of Global Energy Interconnection(GEI),the transaction settlement usually has a long cycle and high cost and is influenced by the volatility of the e...When transnationalized electricity trade is conducted in the context of Global Energy Interconnection(GEI),the transaction settlement usually has a long cycle and high cost and is influenced by the volatility of the exchange rate.It is thus necessary to overcome the problems associated with the transaction settlement,change in the trading model data,and trading strategy in the transnational transaction deduction.To overcome the problem of trade settlement,this paper proposes the use of a digital currency(energy currency)for the cross-border electricity trading settlement based on the special drawing rights of the International Monetary Fund,which is controlled by the Global Energy Interconnection Development and Cooperation Organization(GEIDCO),to enable the proposed currency to become a stable digital currency.The traders can use the energy coins as a unit of currency for quotes,combined with the data pertaining to the changes in the energy information obtained from the GEI framework and data regarding the optimally extrapolated reference trading indicators.To realize the implementation of the multi-trader concurrent transaction deduction using a microservice architecture,this paper proposes a method of computing the microservice and synchronous interaction among the traders,based on the database table data,because the large amount of computation is required to be accomplished asynchronously with a single process.The key technology behind these cross-national electricity trading simulations can not only enable the GEI transnational traders to performed daily real-time trading,but it also demonstrates the advantages of the rapid settlement of the energy currency and the realization of a stable payment in the global energy interconnection cross-border electricity trading.展开更多
China＇s aerospace enterprises carry on the multinational operation and participate in the international competition and the international division of labor and cooperation positively. This article first analyzs China...China＇s aerospace enterprises carry on the multinational operation and participate in the international competition and the international division of labor and cooperation positively. This article first analyzs China aerospace enterprises＇ binary multinational business control objective and constructes its model. Then the article analyzes the tangible and intangible control mechanism of China aerospace enterprises＇ binary multinational operation respectively. Finally, the article constructs the model of China aerospace enterprises＇ binary multinational operation mechanisms.展开更多
This paper introduces multinational acquisition theory and explains its importance in the context of Chinese petroleum industry and overseas acquisition activities of three major oil companies, CNPC, SINOPEC and CNOOC...This paper introduces multinational acquisition theory and explains its importance in the context of Chinese petroleum industry and overseas acquisition activities of three major oil companies, CNPC, SINOPEC and CNOOC. Strategic options for their overseas investment are recommended and further assessed in terms of geopolitics.展开更多
Regional headquarters of multinational companies, investment companies,research and study centers and other'headquarter economy'of multinational companies gather in Shanghai.
Nowadays,China has become the country that introduces the largest amount of foreign capital.Up to June 2008,the accumulative total number of foreign- invested enterprises in China is over 632 thousand:the total amount...Nowadays,China has become the country that introduces the largest amount of foreign capital.Up to June 2008,the accumulative total number of foreign- invested enterprises in China is over 632 thousand:the total amount of actual use of foreign capital is over US$582 billion.There are over 400 multination- als of top 500 investing in China,30 of which set up regional headquarters。展开更多
The process of globalization has posed great challenges to the twenty-first century education in every single nation.In response to these challenges,scholars and curriculum theorists have advocated to develop transnat...The process of globalization has posed great challenges to the twenty-first century education in every single nation.In response to these challenges,scholars and curriculum theorists have advocated to develop transnational and multinational curriculum to meet the requirements of global citizens.To be specific,26 experts from nine nations worked on a multinational curriculum project for four years.The final product is a set of curriculum recommendations on education for global citizenship.Despite the success of this project,various challenges also exist for those who work on developing multinational curriculum.展开更多
In this high-speed globalization era,the opportunities for multinational companies(MNCs)have become vast.In such situation,these companies can obtain maximum profit only if they know how to use workforce properly.This...In this high-speed globalization era,the opportunities for multinational companies(MNCs)have become vast.In such situation,these companies can obtain maximum profit only if they know how to use workforce properly.This paper aims at analyzing how these MNCs can use international workforce without violating ethics,universal labor rights,and human resource rules.For this purpose,two most favored countries i.e.,China and Indonesia have been taken and compared throughout the paper.The first part of this paper deals with the introduction of the profile of above mentioned two countries and opportunities to the MNCs.The second part deals with the roles of institutions in dealing with labor workforce.The third part indicates divergent paths and the convergence of the globalization with its impact over host countries.The final part concludes the entire discussion in a few paragraphs.The entire paper has been developed keeping the scholarly work,journal articles and critical analysis factor under consideration.展开更多
With the development of globalisation,more and more international enterprises expand business overseas,aiming to seek new marketing opportunities.During this process,multinational corporations(MNCs)would face differen...With the development of globalisation,more and more international enterprises expand business overseas,aiming to seek new marketing opportunities.During this process,multinational corporations(MNCs)would face different kinds of factors.Culture is one of the critically significant factors.Cultural differences between the home country and host country would affect consumer behaviour and product preferences.Therefore,the importance of cultural differences could be not ignored.展开更多
Background: Four measles cases in Canada and one in the United States are linked to international importation of measles in Playa del Carmen, Quintana Roo, Mexico. Objective: To describe characteristics of transmissio...Background: Four measles cases in Canada and one in the United States are linked to international importation of measles in Playa del Carmen, Quintana Roo, Mexico. Objective: To describe characteristics of transmission and not spillover to local population in Mexico. Material and Methods: The outbreak investigation was based on active search of cases and in the rapid monitoring of vaccination coverage in children aged 1 - 7 years old. Laboratory confirmation by Enzyme-Linked Immunosorbent Assay (ELISA) and molecular detection by Reverse Transcriptase-Polymerase Chain Reaction (RT-PCR) assay in throat swab and urine were done. Results: One transmission chain with three generations of cases was identified. The primary case was a 9-year-old boy who was infected in Wales, UK. His sisters aged 7 and 15 years old respectively, were the first generation of cases in Mexico. The second generation was related to the imported cases, and affected two Canadian tourists and an American woman aged 39 years old. A third generation occurred in Canada and affected an infant of 15 months of age and his sister aged 4 years old. The genotype D8 which was circulating in UK was identified in these patients. One probable case was detected in Quintana Roo, but was discarded by laboratory testing. The coverage with at least one dose of Measles-Mumps-Rubella (MMR) vaccine ranged from 95% to 99.5%. Conclusion: International travelers with no history of vaccination are at risk of acquiring measles even in countries that have interrupted endemic transmission. The high immunization coverage of measles containing vaccine could explain the absence of cases in Mexican population. Highlights: Multinational measles outbreak in a country without endemic transmission. The findings exhibit the importance of immunization in international travelers in the post-elimination era.展开更多
This study evaluates the quality of accounting information provided by Chinese multinational corporations(MNCs)in relation to the issue of earnings management.Using a combined dataset of outward foreign direct investm...This study evaluates the quality of accounting information provided by Chinese multinational corporations(MNCs)in relation to the issue of earnings management.Using a combined dataset of outward foreign direct investment and financial statements by Chinese firms publicly listed on A-share markets between 2012 and 2017,we investigate whether Chinese MNCs are more inclined to manage earnings.We discover that these firms exhibited significant earnings management behavior and typically adjusted their earnings downward.We demonstrate that these effects were more pronounced among private MNCs than state-owned firms,and in host countries with weaker institutional quality.Further research reveals that after delaying the confirmation of current earnings,Chinese MNCs received higher government subsidies,and this pattern was particularly prevalent among private MNCs.We find no evidence that Chinese MNCs manipulated earnings to avoid paying taxes.展开更多
Foreign direct investment （FDI） can benefit domestic firms in the host country. Using firm- level data for China, we find statistically positive vertical spillover effects of multinational enterprises on the perform...Foreign direct investment （FDI） can benefit domestic firms in the host country. Using firm- level data for China, we find statistically positive vertical spillover effects of multinational enterprises on the performance of domestic firms through backward and forward supplier- customer relationships. The spillover effects are mainly from large multinational enterprises and are greater for state-owned firms and in poor regions. Our results are robust for both parametric regression and nonparametric matching techniques. Our findings have strong policy implications： while regulations relating to building business relationships with domestic firms when seeking foreign direct investment should be established, such policies should be aimed at private firms, big multinationals and less developed regions.展开更多
文摘The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach was used to develop and test a research model based on three theories:agency theory,attribution theory,and cognitive dissonance theory.Responses from a panel of two hundred and nine(209)auditors who conducted a legal audit mission in a Sub-Saharan multinational were analyzed using SmartPLS 3.3.3 software.The results emphasize the crucial importance of auditors’competence and continuous training in fraud detection.However,professional skepticism and time pressure were found to be non-significant in this context.This conclusion provides essential insights for auditors,highlighting the key qualities needed to effectively address fraud detection within multinational corporations in Sub-Saharan Africa.
基金supported by the State Grid Science and Technology Project (Research on Transnational Energy Interaction Simulation and Deduction Technologies of the Global Energy Interconnection, JS71-17-004)
文摘When transnationalized electricity trade is conducted in the context of Global Energy Interconnection(GEI),the transaction settlement usually has a long cycle and high cost and is influenced by the volatility of the exchange rate.It is thus necessary to overcome the problems associated with the transaction settlement,change in the trading model data,and trading strategy in the transnational transaction deduction.To overcome the problem of trade settlement,this paper proposes the use of a digital currency(energy currency)for the cross-border electricity trading settlement based on the special drawing rights of the International Monetary Fund,which is controlled by the Global Energy Interconnection Development and Cooperation Organization(GEIDCO),to enable the proposed currency to become a stable digital currency.The traders can use the energy coins as a unit of currency for quotes,combined with the data pertaining to the changes in the energy information obtained from the GEI framework and data regarding the optimally extrapolated reference trading indicators.To realize the implementation of the multi-trader concurrent transaction deduction using a microservice architecture,this paper proposes a method of computing the microservice and synchronous interaction among the traders,based on the database table data,because the large amount of computation is required to be accomplished asynchronously with a single process.The key technology behind these cross-national electricity trading simulations can not only enable the GEI transnational traders to performed daily real-time trading,but it also demonstrates the advantages of the rapid settlement of the energy currency and the realization of a stable payment in the global energy interconnection cross-border electricity trading.
文摘China＇s aerospace enterprises carry on the multinational operation and participate in the international competition and the international division of labor and cooperation positively. This article first analyzs China aerospace enterprises＇ binary multinational business control objective and constructes its model. Then the article analyzes the tangible and intangible control mechanism of China aerospace enterprises＇ binary multinational operation respectively. Finally, the article constructs the model of China aerospace enterprises＇ binary multinational operation mechanisms.
文摘This paper introduces multinational acquisition theory and explains its importance in the context of Chinese petroleum industry and overseas acquisition activities of three major oil companies, CNPC, SINOPEC and CNOOC. Strategic options for their overseas investment are recommended and further assessed in terms of geopolitics.
文摘Regional headquarters of multinational companies, investment companies,research and study centers and other'headquarter economy'of multinational companies gather in Shanghai.
文摘Nowadays,China has become the country that introduces the largest amount of foreign capital.Up to June 2008,the accumulative total number of foreign- invested enterprises in China is over 632 thousand:the total amount of actual use of foreign capital is over US$582 billion.There are over 400 multination- als of top 500 investing in China,30 of which set up regional headquarters。
文摘The process of globalization has posed great challenges to the twenty-first century education in every single nation.In response to these challenges,scholars and curriculum theorists have advocated to develop transnational and multinational curriculum to meet the requirements of global citizens.To be specific,26 experts from nine nations worked on a multinational curriculum project for four years.The final product is a set of curriculum recommendations on education for global citizenship.Despite the success of this project,various challenges also exist for those who work on developing multinational curriculum.
文摘In this high-speed globalization era,the opportunities for multinational companies(MNCs)have become vast.In such situation,these companies can obtain maximum profit only if they know how to use workforce properly.This paper aims at analyzing how these MNCs can use international workforce without violating ethics,universal labor rights,and human resource rules.For this purpose,two most favored countries i.e.,China and Indonesia have been taken and compared throughout the paper.The first part of this paper deals with the introduction of the profile of above mentioned two countries and opportunities to the MNCs.The second part deals with the roles of institutions in dealing with labor workforce.The third part indicates divergent paths and the convergence of the globalization with its impact over host countries.The final part concludes the entire discussion in a few paragraphs.The entire paper has been developed keeping the scholarly work,journal articles and critical analysis factor under consideration.
文摘With the development of globalisation,more and more international enterprises expand business overseas,aiming to seek new marketing opportunities.During this process,multinational corporations(MNCs)would face different kinds of factors.Culture is one of the critically significant factors.Cultural differences between the home country and host country would affect consumer behaviour and product preferences.Therefore,the importance of cultural differences could be not ignored.
文摘Background: Four measles cases in Canada and one in the United States are linked to international importation of measles in Playa del Carmen, Quintana Roo, Mexico. Objective: To describe characteristics of transmission and not spillover to local population in Mexico. Material and Methods: The outbreak investigation was based on active search of cases and in the rapid monitoring of vaccination coverage in children aged 1 - 7 years old. Laboratory confirmation by Enzyme-Linked Immunosorbent Assay (ELISA) and molecular detection by Reverse Transcriptase-Polymerase Chain Reaction (RT-PCR) assay in throat swab and urine were done. Results: One transmission chain with three generations of cases was identified. The primary case was a 9-year-old boy who was infected in Wales, UK. His sisters aged 7 and 15 years old respectively, were the first generation of cases in Mexico. The second generation was related to the imported cases, and affected two Canadian tourists and an American woman aged 39 years old. A third generation occurred in Canada and affected an infant of 15 months of age and his sister aged 4 years old. The genotype D8 which was circulating in UK was identified in these patients. One probable case was detected in Quintana Roo, but was discarded by laboratory testing. The coverage with at least one dose of Measles-Mumps-Rubella (MMR) vaccine ranged from 95% to 99.5%. Conclusion: International travelers with no history of vaccination are at risk of acquiring measles even in countries that have interrupted endemic transmission. The high immunization coverage of measles containing vaccine could explain the absence of cases in Mexican population. Highlights: Multinational measles outbreak in a country without endemic transmission. The findings exhibit the importance of immunization in international travelers in the post-elimination era.
基金the National Natural Science Foundation of China(Nos.72203061,72303157,and 72173082)the Ministry of Education Project of Key Research Institute of Humanities and Social Sciences at Universities in China(No.22JJD790011)the Fundamental Research Funds for the Central Universities(No.2021ECNU-HLYT033).
文摘This study evaluates the quality of accounting information provided by Chinese multinational corporations(MNCs)in relation to the issue of earnings management.Using a combined dataset of outward foreign direct investment and financial statements by Chinese firms publicly listed on A-share markets between 2012 and 2017,we investigate whether Chinese MNCs are more inclined to manage earnings.We discover that these firms exhibited significant earnings management behavior and typically adjusted their earnings downward.We demonstrate that these effects were more pronounced among private MNCs than state-owned firms,and in host countries with weaker institutional quality.Further research reveals that after delaying the confirmation of current earnings,Chinese MNCs received higher government subsidies,and this pattern was particularly prevalent among private MNCs.We find no evidence that Chinese MNCs manipulated earnings to avoid paying taxes.
基金financial support from the Fulbright Scholarship and the Graduate Academic Research and Innovation Foundation of the University of International Business and Economics(Project:A20110122)
文摘Foreign direct investment （FDI） can benefit domestic firms in the host country. Using firm- level data for China, we find statistically positive vertical spillover effects of multinational enterprises on the performance of domestic firms through backward and forward supplier- customer relationships. The spillover effects are mainly from large multinational enterprises and are greater for state-owned firms and in poor regions. Our results are robust for both parametric regression and nonparametric matching techniques. Our findings have strong policy implications： while regulations relating to building business relationships with domestic firms when seeking foreign direct investment should be established, such policies should be aimed at private firms, big multinationals and less developed regions.
