The article epitomises its foundations by providing definitional and explanative dichotomy among the State, Nation, and Nation State. It affords a depiction of the centrality of the mind, the interface of the body and...The article epitomises its foundations by providing definitional and explanative dichotomy among the State, Nation, and Nation State. It affords a depiction of the centrality of the mind, the interface of the body and mind in behavioural manifestations. It furthermore acknowledges that nothing occurs in a vacuum but in the context of the fullness of the mind. The visible manifestations of human behaviour are contended to be informed by the noiselessness invisible aspects of the mind. The same noiseless mind that informs the behavioural visibility that becomes somewhat active and busier in its conspicuousness. The dual existence of things and events in a revolutionary context that transcends to other behavioural undertones is discoursed. In the context application of the revolutionary mapping, the mind is presented as a culprit revolutionarist that wages revolutions without fear of external threats through arrests, danger, pain, terror, dread, apprehension, detentions, and any other similar means including death. The article settles that the mind is the determinant factor of human behaviours and it therefore defines the state of the State in any revolutionary circumstance. It denotes a functional separatism of the mind from the brain which is an organ of the body thereby equally accepting that the brain functionalises the mind. The equal essential role of the mind in post revolution construction to establish and promote an acceptable system of government that responds to socio-economic factors is detailed herein the manuscript. A deliberate attempt is made not to be suggestive and prescriptive on the shape and form of such a post revolution system of government.展开更多
Today, Huawei is a global giant generating over $32 billion in annual revenues, with offices in more than 140 countries. Despite its global success, its expansion efforts have been repeatedly blocked by U.S. governmen...Today, Huawei is a global giant generating over $32 billion in annual revenues, with offices in more than 140 countries. Despite its global success, its expansion efforts have been repeatedly blocked by U.S. government agencies. This, in turn, has contributed to Huawei debates in some other countries as well. How did Huawei become a global leader？ Why are some U.S. government agencies anxious about its expansion in America, whereas the marketplace is not？ Why does it divide the Congress and the White House？ What are the ultimate reasons for the debacle？ What are the lessons for Chinese companies and the U.S. government？ And why does the closure of the Huawei case matter？展开更多
Dysfunctional audit behavior （DAB） is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to DAB. Budget emphasis, lea...Dysfunctional audit behavior （DAB） is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to DAB. Budget emphasis, leadership behavior structure and consideration, and effectiveness of audit review were examined as antecedents of attitudes toward DAB. The findings produced consistent evidence in support of the theoretical model. It is not an emphasis on meeting budgets that leads to undesirable behavior, but contextual variables, such as leadership behavior structure and effectiveness of audit review.展开更多
The fiscal system is an important part of national economic management and deals with the division of financial responsibility and power, regulates and defines the fiscal activities among different levels of governmen...The fiscal system is an important part of national economic management and deals with the division of financial responsibility and power, regulates and defines the fiscal activities among different levels of governments. The changes in economic system and economic structure decide the changes of fiscal function and fiscal structure, which results in the changes in intergovernmental distribution form and local government behavior. This paper takes a look at the stages of China＇s fiscal reform process and the impacts on local government behavior, and tries to find measures for perfecting the fiscal system reform to optimize local government behavior and guarantee a healthy national economy.展开更多
Local development as a local management process tables a number of questions, mainly concerning on conflict resolution between the three power local poles： （1） State and its appointed State peripheral Departments; ...Local development as a local management process tables a number of questions, mainly concerning on conflict resolution between the three power local poles： （1） State and its appointed State peripheral Departments; （2） Local authorities; and （3） Local people and their local movements/lobbies. As the three poles are in a constant negotiations, then each of them should prevail over the other two, thus be introduced in the bargaining problem. Bargaining behavior must therefore be defined. The suggested ＂＇win-win-win papakonstantinidis model＂ （coming from Nash win-win extended approach） tries to find ways for the three-pole bargaining conceptual equilibrium, under conditions, thus maximizing expected utilities for all the involved parts in local decision-making by applying a combination of Descriptive Behavior （DB）, Rational Choice, Instrumental Rationality, and the Applied Behavioral Analysis （ABA） methodologies, then an updating community＇s behavioral state is expected, thus transforming the technical territory-community perception to a behavioral community perception, by sensitizing its population, towards the ＂guanxi relations＂ paradigm.展开更多
As a political leader, US President Trump's personality traits affect his policy orientations and current US foreign policy. The authors analyze Trump's personality in several categories—uninhibited and capri...As a political leader, US President Trump's personality traits affect his policy orientations and current US foreign policy. The authors analyze Trump's personality in several categories—uninhibited and capricious, dynamic and capable, profit-orientated and self-centered,competitive and persistent, positive and extraverted. The traits of breaking traditions, skill at strategic deception and negotiation, action-motivated implementation, intuitive decision-making, pursuit of respect and interest exchange, and vengefulness will shape his policy and behavioral orientations. Initial study shows Trump to be a political leader with positive personality traits and double-sided dimensions. The analysis offers insight toward understanding the new US executive and his policy direction.展开更多
Understanding the root causes of fraud and learning about the most effective fraud prevention mechanisms are critical in reducing the incidence of financial fraud. Therefore, this study solicits the views of fraud inv...Understanding the root causes of fraud and learning about the most effective fraud prevention mechanisms are critical in reducing the incidence of financial fraud. Therefore, this study solicits the views of fraud investigators on the existence and effectiveness of fraud prevention mechanisms within Government-Linked Companies （GLCs）. Specifically, effective fraud prevention mechanisms （FPM） should be undertaken by five critical groups, namely the board of directors, audit committees, external auditors, internal auditors, and anti-fraud specialists. A total of 147 questionnaires were distributed to fraud investigators of all public listed GLCs in Malaysia. Out of those, a total of 45 usable responses were received, which represents an effective response rate of 30.6%. In terms of existence, the respondents ranked ＂management review of internal controls＂ and ＂external audits of financial statements＂ as the top-most FPMs. This was followed by other mechanisms such as operational audits, internal audits and internal control review/improvements by departments. Out of the 27 fraud prevention mechanisms, fraud investigators perceiyed surprise audits, fraud hotline, fraud prevention program and training, anti-fraud policy, fraud vulnerability reviews, operational audits, whistle-blowing policy, internal audit or fraud examination department, and, imposing penalty and disciplinary action as more effective than the others. Overall, this study provides important insights to practitioners and organizations in identifying fraud prevention mechanisms that are most effective.展开更多
文摘The article epitomises its foundations by providing definitional and explanative dichotomy among the State, Nation, and Nation State. It affords a depiction of the centrality of the mind, the interface of the body and mind in behavioural manifestations. It furthermore acknowledges that nothing occurs in a vacuum but in the context of the fullness of the mind. The visible manifestations of human behaviour are contended to be informed by the noiselessness invisible aspects of the mind. The same noiseless mind that informs the behavioural visibility that becomes somewhat active and busier in its conspicuousness. The dual existence of things and events in a revolutionary context that transcends to other behavioural undertones is discoursed. In the context application of the revolutionary mapping, the mind is presented as a culprit revolutionarist that wages revolutions without fear of external threats through arrests, danger, pain, terror, dread, apprehension, detentions, and any other similar means including death. The article settles that the mind is the determinant factor of human behaviours and it therefore defines the state of the State in any revolutionary circumstance. It denotes a functional separatism of the mind from the brain which is an organ of the body thereby equally accepting that the brain functionalises the mind. The equal essential role of the mind in post revolution construction to establish and promote an acceptable system of government that responds to socio-economic factors is detailed herein the manuscript. A deliberate attempt is made not to be suggestive and prescriptive on the shape and form of such a post revolution system of government.
文摘Today, Huawei is a global giant generating over $32 billion in annual revenues, with offices in more than 140 countries. Despite its global success, its expansion efforts have been repeatedly blocked by U.S. government agencies. This, in turn, has contributed to Huawei debates in some other countries as well. How did Huawei become a global leader？ Why are some U.S. government agencies anxious about its expansion in America, whereas the marketplace is not？ Why does it divide the Congress and the White House？ What are the ultimate reasons for the debacle？ What are the lessons for Chinese companies and the U.S. government？ And why does the closure of the Huawei case matter？
文摘Dysfunctional audit behavior （DAB） is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to DAB. Budget emphasis, leadership behavior structure and consideration, and effectiveness of audit review were examined as antecedents of attitudes toward DAB. The findings produced consistent evidence in support of the theoretical model. It is not an emphasis on meeting budgets that leads to undesirable behavior, but contextual variables, such as leadership behavior structure and effectiveness of audit review.
基金This paper is supported by National Natural Science Foundation of China （No. 70373051）. The authors are grateful to Penny Prime for helpful discussion.
文摘The fiscal system is an important part of national economic management and deals with the division of financial responsibility and power, regulates and defines the fiscal activities among different levels of governments. The changes in economic system and economic structure decide the changes of fiscal function and fiscal structure, which results in the changes in intergovernmental distribution form and local government behavior. This paper takes a look at the stages of China＇s fiscal reform process and the impacts on local government behavior, and tries to find measures for perfecting the fiscal system reform to optimize local government behavior and guarantee a healthy national economy.
文摘Local development as a local management process tables a number of questions, mainly concerning on conflict resolution between the three power local poles： （1） State and its appointed State peripheral Departments; （2） Local authorities; and （3） Local people and their local movements/lobbies. As the three poles are in a constant negotiations, then each of them should prevail over the other two, thus be introduced in the bargaining problem. Bargaining behavior must therefore be defined. The suggested ＂＇win-win-win papakonstantinidis model＂ （coming from Nash win-win extended approach） tries to find ways for the three-pole bargaining conceptual equilibrium, under conditions, thus maximizing expected utilities for all the involved parts in local decision-making by applying a combination of Descriptive Behavior （DB）, Rational Choice, Instrumental Rationality, and the Applied Behavioral Analysis （ABA） methodologies, then an updating community＇s behavioral state is expected, thus transforming the technical territory-community perception to a behavioral community perception, by sensitizing its population, towards the ＂guanxi relations＂ paradigm.
文摘As a political leader, US President Trump's personality traits affect his policy orientations and current US foreign policy. The authors analyze Trump's personality in several categories—uninhibited and capricious, dynamic and capable, profit-orientated and self-centered,competitive and persistent, positive and extraverted. The traits of breaking traditions, skill at strategic deception and negotiation, action-motivated implementation, intuitive decision-making, pursuit of respect and interest exchange, and vengefulness will shape his policy and behavioral orientations. Initial study shows Trump to be a political leader with positive personality traits and double-sided dimensions. The analysis offers insight toward understanding the new US executive and his policy direction.
文摘Understanding the root causes of fraud and learning about the most effective fraud prevention mechanisms are critical in reducing the incidence of financial fraud. Therefore, this study solicits the views of fraud investigators on the existence and effectiveness of fraud prevention mechanisms within Government-Linked Companies （GLCs）. Specifically, effective fraud prevention mechanisms （FPM） should be undertaken by five critical groups, namely the board of directors, audit committees, external auditors, internal auditors, and anti-fraud specialists. A total of 147 questionnaires were distributed to fraud investigators of all public listed GLCs in Malaysia. Out of those, a total of 45 usable responses were received, which represents an effective response rate of 30.6%. In terms of existence, the respondents ranked ＂management review of internal controls＂ and ＂external audits of financial statements＂ as the top-most FPMs. This was followed by other mechanisms such as operational audits, internal audits and internal control review/improvements by departments. Out of the 27 fraud prevention mechanisms, fraud investigators perceiyed surprise audits, fraud hotline, fraud prevention program and training, anti-fraud policy, fraud vulnerability reviews, operational audits, whistle-blowing policy, internal audit or fraud examination department, and, imposing penalty and disciplinary action as more effective than the others. Overall, this study provides important insights to practitioners and organizations in identifying fraud prevention mechanisms that are most effective.
