The Effects of Competence and Auditor Training on Fraud Detection Within Multinational Companies in Sub-Saharan Africa

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.

Research on key technologies of deduction of multinational power trading in the context of Global Energy Interconnection

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.

罗汉果苷V调控高糖状态巨噬细胞M1极化促进骨髓间充质干细胞的成骨分化

背景:糖尿病微环境会造成巨噬细胞过度M1极化,这种高糖炎症状态会抑制骨髓间充质干细胞的成骨分化,从而影响糖尿病骨缺损的愈合。研究表明罗汉果苷Ⅴ具有抗炎、抗氧化、降血糖的作用,但其能否调节高糖炎症状态下巨噬细胞M1极化及骨髓间充质干细胞的成骨分化尚不清楚。目的:探讨罗汉果苷Ⅴ在高糖炎症状态下调节巨噬细胞M1型极化对骨髓间充质干细胞成骨分化的影响。方法:构建糖尿病C57BL/6小鼠模型,从正常和糖尿病小鼠分离骨髓来源巨噬细胞,分别培养于低糖和高糖培养基。使用脂多糖和干扰素γ作为炎症刺激诱导骨髓来源巨噬细胞的M1型极化,同时以160,320,640μmol/L罗汉果苷Ⅴ干预,用流式细胞术检测F4/80^(+)CD86^(+)细胞比例,qRT-PCR检测诱导型一氧化氮合酶、白细胞介素1β、白细胞介素6的mRNA表达水平,ELISA检测骨髓来源巨噬细胞上清液中肿瘤坏死因子α水平。分离C57BL/6小鼠骨髓间充质干细胞,分别使用低糖或高糖成骨诱导液诱导成骨分化,添加M1型巨噬细胞条件培养基作为炎症刺激,以及320μmol/L罗汉果苷Ⅴ干预,成骨诱导14 d后采用qRT-PCR检测碱性磷酸酶、Runt相关因子2、骨钙素、骨桥蛋白的mRNA表达水平,成骨诱导21 d后进行茜素红染色及定量分析。结果与结论:①流式细胞术结果显示320,640μmol/L罗汉果苷Ⅴ组的F4/80^(+)CD86^(+)细胞比例明显低于高糖炎症对照组(P<0.05);②qRT-PCR结果显示160,320,640μmol/L罗汉果苷Ⅴ组的诱导型一氧化氮合酶、白细胞介素6的mRNA相对表达量较高糖炎症对照组显著降低(P<0.05),320,640μmol/L罗汉果苷Ⅴ组白细胞介素1β的mRNA相对表达量较高糖炎症对照组显著降低(P<0.05);③ELISA结果显示160,320,640μmol/L罗汉果苷Ⅴ组的肿瘤坏死因子α分泌水平较高糖炎症对照组显著降低(P<0.05);④320μmol/L罗汉果苷Ⅴ干预后,高糖炎症状态下骨髓间充质干细胞的钙盐沉积增加(P<0.05),且碱性磷酸酶、Runt相关因子2和骨桥蛋白的mRNA相对表达量增加(P<0.05)。结果表明,罗汉果苷Ⅴ可通过抑制高糖炎症状态下骨髓来源巨噬细胞的M1型极化及炎症因子表达,促进骨髓间充质干细胞的成骨分化。

Revelation of Multinational Acquisition Theory for Chinese Oil Companies’ Overseas Investment

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.

Study on the control mechanism of China aerospace enterprises' binary multinational operation

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.

M2型巨噬细胞衍生外泌体促进小胶质细胞M2型极化

背景:目前对于M2型巨噬细胞衍生外泌体的研究多集中于促进伤口愈合及成骨细胞的增殖和分化,而很少有研究关注其对小胶质细胞表型的调控作用。目的:探讨M2型巨噬细胞衍生外泌体对于小胶质细胞的表型调控作用及分子机制。方法:①提取骨髓原代巨噬细胞,用50 ng/m L白细胞介素4刺激巨噬细胞24 h促进巨噬细胞M2型极化,流式细胞术和细胞免疫荧光鉴定M2型巨噬细胞标志物CD206;②提取和鉴定M2型巨噬细胞衍生外泌体;③将小胶质细胞BV2随机分为3组:对照组、脂多糖组、治疗组,对照组不做处理,脂多糖组加入500 ng/m L脂多糖干预24 h,治疗组同时加入500 ng/m L脂多糖和25μg/m L M2型巨噬细胞衍生外泌体干预24 h,ELISA检测培养上清中肿瘤坏死因子α和白细胞介素10的分泌量,q RT-PCR检测细胞中诱导型一氧化氮合酶、精氨酸酶1、白细胞介素1β和白细胞介素10的m RNA表达,Western blot检测诱导型一氧化氮合酶、精氨酸酶1的蛋白表达以及核因子κB信号通路相关蛋白表达。结果与结论:①ELISA结果显示,与对照组相比,脂多糖组肿瘤坏死因子α分泌明显增多;与脂多糖组相比,治疗组肿瘤坏死因子α的分泌减少而白细胞介素10的分泌增多;②q RT-PCR结果显示,与对照组相比,脂多糖组白细胞介素1β、诱导型一氧化氮合酶m RNA表达升高;与脂多糖组相比,治疗组白细胞介素1β、诱导型一氧化氮合酶m RNA表达降低,白细胞介素10、精氨酸酶1 m RNA表达升高;③Western blot结果显示,与对照组相比,脂多糖组诱导型一氧化氮合酶蛋白表达升高;与脂多糖组相比,治疗组诱导型一氧化氮合酶蛋白表达降低,而精氨酸酶1蛋白表达升高;(4)与对照组相比,脂多糖组核因子κB信号通路中P65、p-IκB-α蛋白表达降低;与脂多糖组相比,治疗组P65、p-IκB-α蛋白表达升高。结果表明:M2型巨噬细胞衍生外泌体可以显著抑制脂多糖诱导小胶质细胞的炎症反应,促进抗炎因子白细胞介素10的表达,抑制促炎因子肿瘤坏死因子α、白细胞介素1β的表达,促进小胶质细胞表型由M1型向M2型极化,其机制可能与M2型巨噬细胞衍生外泌体抑制核因子κB信号通路激活有关。

Organisational Hierarchies and Decision Making Process of Chinese Multinational Enterprises in Vietnam

This paper examines the organisational hierarchies and decision making processes of two Chinese multinational enterprises operating in Vietnam—hina Luoyang Floating Glass Corp. （CLFG） and China TCL Holdings Co. Ltd. （TCL）. For this study, research data were obtained from in-depth interviews of more than 20 government officials in E R. China and Vietnam, and managers and staff of those two enterprises. Results indicate that the organisational structures of the two enterprises are still vertical but complex, although moderate changes made to them post the nationwide economic reform of China. Consequently, decision making process follows a ＂top-down＂ model, sometimes, with insufficient grassroots information. Findings are discussed in the light of political, social and cultural milieu, and implications are drawn for the management of Chinese multinational enterprises operating in overseas markets. Both CLFG and China TCL are structured on task specialisations. However, departmentalisation in TCL＇s overseas division in head office is not only based on products, but also on geographical regions of markets. The organisational structure of TCL in Vietnam is less complex than the international division, but it is more centralised. Decision making at TCL combines more traditional Chinese business philosophy with modern western organisational characteristics. TCL has a strong western influence in its management style. However, some traditional characteristics such as ＂hero＂ leadership influence and political influence are involved with decision making at TCL. Amongst others, the transitional economy, social culture, poor management system and political sensitivity have been major elements influencing decision making. In the case of CLFG. some decisions have been made before proper information has been gathered and analysed.

Microglia:a promising therapeutic target in spinal cord injury

Microglia are present throughout the central nervous system and are vital in neural repair,nutrition,phagocytosis,immunological regulation,and maintaining neuronal function.In a healthy spinal cord,microglia are accountable for immune surveillance,however,when a spinal cord injury occurs,the microenvironment drastically changes,leading to glial scars and failed axonal regeneration.In this context,microglia vary their gene and protein expression during activation,and proliferation in reaction to the injury,influencing injury responses both favorably and unfavorably.A dynamic and multifaceted injury response is mediated by microglia,which interact directly with neurons,astrocytes,oligodendrocytes,and neural stem/progenitor cells.Despite a clear understanding of their essential nature and origin,the mechanisms of action and new functions of microglia in spinal cord injury require extensive research.This review summarizes current studies on microglial genesis,physiological function,and pathological state,highlights their crucial roles in spinal cord injury,and proposes microglia as a therapeutic target.

Dimensions of the Internationalization-Performance Relationship： Applied to Euronext 1 O0 Multinationals

In spite of the extensive literature regarding the relationship between corporate internationalization and performance, questions still remain due to conflicting empirical results. Is this due to the diversity of the conceptualization of international profile？ The results of statistical non-parametric tests obtained from a sample of 68 Euronext 100 companies over the period 2005-2009 point to a different relationship, between internationalization and performance, depending on whether the extent of international activities or their dispersion is considered.

Shanghai——Next Headquarter for Multinational Companies

Regional headquarters of multinational companies, investment companies,research and study centers and other'headquarter economy'of multinational companies gather in Shanghai.

An Evolutionary Catch-up Strategy of Innovation： Knowledge Transfer of Chinese Hi-t：ech Multinationals Through Firm-University Cooperation

Chinese hi-tech multinationals strengthen their technological competitiveness in their internationalization process. Their strategic emphasis on cooperation with academic institutes to develop professional knowledge is an important yet underexplored issue in the extant literature. Based on the comparison between a pair of hi-tech companies--HUAWEI from China and CISCO from the US, this study analyzes the process of technological evolution of the former during 1998-2014, which ihas already become one of strategic solutions for Chinese multinationals （CMNE） to catch up with traditional counterparts in technological field. This study contributes to the present theory of CMNE by disclosing the Firm-University Cooperation （FUC） strategy, as well as its significance and implications for later-corner＇s catch-up trajectory in international business.

Will Institutional Distance Affect Multinational Firms' CSR Performance in a Host Country?

Taking multinational firms operating in China as objects of research,this paper has discovered through empirical study that economic institutional distance and cultural institutional distance have negative effects on the corporate social responsibility(CSR) performance of multinational firms in a host country;when the legal system of home country is far better than that of host country,legal institutional distance has a positive effect on the CSR performance of multinational firms in the host country;entry mode has negative adjustment effect on the relationship of legal institutional distance and cultural institutional distance with the CSR performance of multinational firms in a host country;business experience of multinational firms in a host country has a negative adjustment effect on the relationship between legal institutional distance and their CSR performance in the host country.

Financial shared services in multinational corporations： Based on Motorola

The competition of Multinational Corporation is getting more and more intense with the economy globalization, requiring companies to standardize operations to stay competitive. Shared Services is an effective way of keeping costs down and improving efficiency by moving certain functions to one central location. Financial Shared Services is one of the typical representatives. In this essay, the advantages and disadvantages of Financial Shared Services will be discussed on the case of Motorola and explored with some possible solutions.

Strategy of Human Resources Localization for Multinational Corpora-tions in China

With the swift growth of China's economy in recent years, the number of multinational corporations in China is increasing rapidly, and during their process of management, the strategy of human resources localization is widely used. Though there are a lot of scholars who have done research on advantages, negative effects and implementation of this strategy, there are still not enough studies have been made about the enlightenments for China. Therefore, this study aims at representing more modern and advanced opinions by stating superiority and inferior of multinational corporations' human resources localization strategy on the basis of predecessors' studies. This study is based on multinational corporation human resources localization theories, research on certain multinational corporations located in China, and data and information from relative journals, books,newspapers and internet. The conclusion of this paper is as below: though human resources localization strategy has obvious advantages, the management shall control the"degree"in case of"over-localization"; secondly, as Chinese corporations, it is necessary to possess their own core technology instead of being a manufacturer only; and last, Chinese corporations should learn from foreign multinationals that balancing between globalization and localization, to maximize the benefits.

Globalization and the Development of Multinational Curriculum

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.

New-Wave Emerging Multinational Companies： The Determinants of Their Outward Foreign Direct Investment

Focusing on the fast growth of BRICS＇ outward foreign direct investment （OFDI） and multinational companies during the crisis has left unheeded that some other emerging economies also grow much faster than average in the global economy and has become significant and fast-growing direct investors abroad. A sample of such （thirteen） new-wave emerging countries （NWECs） is gathered on the criterion of being ranked among the most significant foreign direct investors in the global economy. The literature review exhibits only very few articles existing on such a topic so far. Descriptive statistics enable tracing OFDI by NWECs-based multinational companies back to the 1970s, checking its geographical orientation and industrial structure, and assessing the relative importance of cross-border mergers and acquisitions. Econometric estimation exhibits that direct investment moving off the NWECs is explained by so-called push factors such as the home country＇s GDP, GDP per capita, GDP rate of growth, the share of high-technology exported products in overall export, the number of technological patents registered, and how much inward foreign direct investment discussed in the light of Dunning＇s investment development hypothesis. stock has previously been hosted. These results are path model and Matthews＇ linkage-leverage learning

Multinational company performance management -- general motors, for example

The pattern of economic integration in the world today international political, economic, cultural and social environment. multinational company human resources management is facing a complex This paper use the research method of qualitative analysis, investigation method, and the multinational corporation management environment, the analysis of the factors influencing factors of performance management of multinational companies, general motors, for example, combined with the actual situation of performance management in a multinational company, is advantageous to the multinational companies to develop human resources, improve business performance.

The Wolf Is Coming?——Multinationals's Entry and Effect on China's Manufacturing Industry

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。