Latest articles

Financial reporting around the world tends toward harmonization. The output of this process is increasing the number of countries that decided to transfer their accounting framework into IFRS. This paper encompasses the study on how the conversion to IFRS has affected the quality of financial…

All over the world, the rankings play an important role for any potential student who chooses his own university. Given that, more and more young people are interested in investing in their education, wanting to pursue a rigorous specialization. It is of great importance to…

A prevalent problematic issue spreading nowadays among the global community is the increasing demand of electricity, and Demand Side Management programs are suggested to be the best method for reducing the demand of electricity. Nevertheless, implementing such technologies is still an issue because the behavior…

Management competence is of significant importance in the Hi-Tech sector. The relevance of the issue led the author of the article to undertake research to identify and assess the determinants limiting the improvement of managerial competencies in Hi-Tech organisations. Factors impeding the furtherance of managers'…

Crimes of terrorism are not only done through the internet, but can also be done through networks that can send signals such as telephone communications. By implementing a cyber terrorism policy at the police, terrorism cases will decrease every year. The implementation of this policy…

In recent years, the financial crisis has led to a global impact, in turn affects the performance of the banking system. The extent of the impact in the countries which implemented the dual banking system might not be similar because of the characteristics of the…

The article provides a discourse on the essence of the functioning of dispositional groups in the perspective of contemporary migration processes and new procedures that have been implemented to make public decisions in the official social forum. It contributes two new perspectives to the development…

Objectives: (a) To analyse the performance of Indian IPOs in the short term. (b) To determine the significance of abnormal return of the IPOs. (c) To study the impact of over-subscription, profit after tax, promoters’ holdings, issue price and market returns on IPO performance. Design/…

In this study, the rental values of residential properties in two adjacent communities within the emerging Lagos megacity were examined to find out if certain correlational attributes exist. The communities selected are located in different geopolitical zones (i.e. Lagos and Ogun States), although the Lagos…

A multitude of factors can create operational risks, and the possible financial losses that can be resulted in are important. The appearance of various prudential regulations for appropriate operational risk management, in a short period of time, contributed to the inclusion of this risk as…