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.

基于K-means算法的跨国零售商客户细分研究

随着经济全球化及大数据技术的蓬勃发展,跨国零售商之间的竞争日益激烈,根据客户特征进行客户细分,协助客户进行个性化的服务体验,有利于跨国零售商实现精准营销和高效的客户关系管理。为了提高客户细分的精度,本文提出一种基于RFM模型的K-means聚类算法,使用簇内误方差(SSE)和轮廓系数(Silhouette Coefficient)计算聚类个数,优化K值选取。本文选取一家跨国零售商的数据进行实证检验,对细分后的结果进行特征分析,将客户划分为核心型客户、维护型客户和风险型客户三种类别,并为不同客户群体提供差异化营销策略,仅供参考。

Data Scale, Data Scope and Platform Enterprise Performance: Insights from Digital Platform M&As

Data is a key asset for digital platforms,and mergers and acquisitions(M&As)are an important way for platform enterprises to acquire it.The types of data obtained from intra-industry and cross-sector M&As differ,as does the extent to which they interact within or between platforms.The impact of such data on corporate market performance is an important question to consider when selecting strategies for digital platform M&As.Based on our research on advertising-driven platforms,we developed a two-stage Hotelling game model for comparing the market performance effects of intra-industry M&As and cross-sector M&As for digital platforms.We carried out an empirical test using relevant data from advertising-driven digital platforms between 2009 and 2021,as well as a case study on Baidu’s M&A activities.Our research discovered that intra-industry M&As driven by“data economies of scale”and cross-sector M&As driven by“data economies of scope”are both beneficial to the market performance of platform enterprises.Intra-industry M&As have a more significant positive effect on the market performance of platform enterprises because the same types of data are easier to integrate and develop the“network effect of data scale”.From a data factor perspective,this paper reveals the inherent economic logic by which different types of M&As influence the market performance of digital platforms,as well as policymaking recommendations for all digital platforms to select M&A strategies based on data scale,data scope,and the network effect of data.

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.

Analyzing the Essay Writing Patterns of Iranian Intermediate-Level Korean Language Learners: A Study Based on the TOPIK Exam

This study examines the writing abilities of Iranian intermediate Korean learners,specifically their performance in the compositional writing section of the Test of Proficiency in Korean(TOPIK).By utilizing the many FACETS-Rasch Model,we meticulously analyzed nine writing samples from the 52nd TOPIK.These samples were evaluated using a modified rubric ranging from 0 to 3 based on predefined criteria for written composition.The results underscored that the sections on“appropriateness of spacing and spelling,”“relevance of vocabulary,”and“content diversity”presented the most significant challenges for the learners.On the other hand,“the quantity of writing”emerged as the least challenging aspect.These findings reveal substantial disparities in various aspects of writing proficiency among learners.The study not only pinpoints issue areas in writing skills,but also underscores the necessity of customized teaching strategies within the TOPIK framework to address these weaknesses.Consequently,it offers valuable insights that could bolster the effectiveness of teaching writing to Korean language learners.The findings of this study are not only significant for the field of language education,but also contribute to a deeper understanding of the challenges faced by intermediate learners and provide a roadmap for improving language instruction.

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.

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.

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。