@Research Article
<#LINE#>Forensic Accounting and Fraud in the Public Sector (A Case of Imo State Ministry of Finance)<#LINE#>Ozuomba@C.N.,Ofor@T.N.,Okoye@P.V.C. <#LINE#>1-6<#LINE#>1.ISCA-RJMS-2016-043.pdf<#LINE#>Department of Accountancy, Gregory University Uturu, Abia State Nigeria@Department of Accountancy, Anambra State University Igbariam, Nigeria@Department of Accountancy, Nnamdi Azikiwe University Awka, Anambra State Nigeria<#LINE#>5/4/2016<#LINE#>28/11/2016<#LINE#>This study examines forensic accounting and fraud in the public sector. Primary data was used. 140 questionnaires were administered to staff of Imo state ministry of finance, Nigeria, interviews were conducted with those ministries out of which 90 were filled and returned. Tables and simple percentages were used to analyze data collected. The statistical tool used to test hypotheses was Analysis of Variance (ANOVA). Among the findings was that the fraud occurences can be reduced using Forensic Accounting skills. The Forensic accountant can help to detect and prevent fraud in the public sector. The Forensic Accountants are significantly different from the External Auditors. It was recommended that adequate training of staff as well as good orientation and induction should be adopted by the Imo State Government, the practice of Forensic Accounting should be embraced.<#LINE#>Ojaide F. (2000).@Frauds detection and prevention: the case of pension accounts.@ICAN NEWS January/March. P8@Yes$Centre for Forensic Studies (2010).@Report.@@No$Okoye E.I. and Akamobi N.L. (2009).@The Role of Forensic Accounting in Fraud Investigation and Litigation Support.@The Nigerian Academic Forum, 17(1).@Yes$Owojori A.A. and Asaolu T.O. (2009).@The Role of Forensic Accounting in Solving the Vexed Problem of Corporate World.@European Journal of Scientific Research, 29(2),183-187@Yes$Izedomin F.I. and Mgbame C.O. (2011).@Curbing financial frauds in Nigeria, a case for forensic accounting.@African journal of humanities and society, 1(12), 52-56.@Yes$Kasum A.S. (2009).@The Relevance of Forensic Accounting to Financial Crimes in Private and Public Sectors of Third World Economies: A Study from Nigeria.@Proceedings of The 1st International Conference on Governance Fraud Ethics and Social Responsibility, June 11-13, 2009. Available at SSRN: http://ssrn.com/abstract=1384242@Yes$Ribadu N. (2005).@Obstacle to Effective Prosecution of Corrupt Practice and Financial Crimes in Nigeria.@A Paper Presented at Four Days Stakeholders Summit on Corrupt Practice Organized by Home of Assembly Committee, Nigeria.@Yes$Zysman A. (2004).@Forensic Accounting Demystified, world investigators network Standard practice for investigative and forensic accounting engagements.@Canadian Institute of Chartered Accountant.@Yes$Okoye E. and Akenbor F. (2009).@The Role of Forensic Accounting in Fraud Investigation and Litigation Support.@The Nigerian Academic Forum, 17(1).@Yes$Bologna J. and Lindquist R. (1995).@Fraud Auditing and Forensic Accounting 3rd edition.@Wiley and Sons, New York.@Yes$Okoye E. and Akenbor F. (2009).@The Role of Forensic Accounting in Fraud Investigation and Litigation Support.@The Nigerian Academic Forum, 17(1).@Yes$Oliver R. (2004).@What is Transparency?.@New York, McGraw-Hill@Yes$Joshi M.S. (2003).@Definition of Forensic Accounting, Non-audit services and auditor independence: empirical findings from Bahrain.@International Journal of Accounting, Auditing and Performance Evaluation, 4(1), 57-89.@Yes$Osuala E.C. (2005).@Introduction to Research Methodology, 2nd ed. Nigeria.@African-First Publishers Limited Statement of Auditing Standards 99@No$Houck M., Kranacher M., Moris B. and Robertson J. (2006).@Forensic Accounting as an Investigative Tool: Developing and Model Curriculum for Fraud and Forensic Accounting (ethnics).@The CPA Journal,12(5).@Yes$Okunbor J.A. and Obaretin O. (2010).@Effectiveness of the Application of Forensic Accounting Services in Nigerian Corporate Organisations.@AAU JMS 1(1).@Yes$Asika N. (1991).@Research Methodology in behavioural sciences.@1st edition, longman Nigeria plc.@Yes
@Short Communication
<#LINE#>The Impact of Experience on Emotional Intelligence among Private Bank Managers in Bangalore City<#LINE#>V.@Swarnalatha,S.@Sekar <#LINE#>7-9<#LINE#>2.ISCA-RJMS-2016-127.pdf<#LINE#>Bharathiar University, Coimbatore, India@Government Arts College, Dharmapuri, India<#LINE#>6/11/2016<#LINE#>30/11/2016<#LINE#>In this competitive world effective human resource management is possible with the help of emotional intelligence. In this present scenario technologies are growing like anything due to that stress, tension and pressure also increasing. People should be emotionally competent to balance work life and personal life. So in this balancing process emotional intelligence plays a vital role. This article discussing the relationship between experience and emotional intelligence using Kruskal Wallis test. The result shows that significance values of the self-awareness variable is (H0) rejected, but it is accepted for all other variables of emotional intelligence like self-control, social skill & empathy.<#LINE#>Goleman D. (1995).@Emotional Intelligence.@New York: Bantam Books@Yes$Anurag Pahuja and Anu Sahi (2012).@Emotional Intelligence among Bank Employees: An Empirical Study.@Afro Asian Journal of Social Sciences Volume 3, No.3.2 Quarter II.@Yes$Bahdor Ganesh Khosravi and Mamoud Manafi (2011).@The Impact of Emotional Intelligence towards Effectiveness of Delegation: A study in Banking Industry in Malaysia.@International Journal of Business and Social Science Vol.2,No 18, October.@Yes$Jain Jyoti (2016).@Research Journal of Management Science.@5(10), 20-24.@No$Sapna Premchandani (2016).@Research Journal of Management Science.@5(10), 25-28.@No$Monoshree Mahanta (2015).@Exploring the Relationship between Emotional Intelligence and Work-Life Balance in the Service Industry.@The IUP Journal of Organizational Behavior, Vol. XIV, No. 2.@Yes$Kothari C.R. (2000).@Research Methodology, Method and Techniques.@Wishwa prakasham, New Delhi (2000)@Yes
<#LINE#>Oil Price and Stock Market Performance Evidence from Tehran Stock Exchange Market<#LINE#>Mahdi@Moradi,Majid @Govahi,Mojtaba @Mortezaee <#LINE#>10-13<#LINE#>3.ISCA-RJMS-2016-132.pdf<#LINE#>Ferdowsi University of Mashhad, Mashhad, Iran@Mashhad Branch, Islamic Azad University, Mashhad, Iran @Mashhad Branch, Islamic Azad University, Mashhad, Iran <#LINE#>21/11/2016<#LINE#>3/12/2016<#LINE#>The level of development in any country is very much dependent upon the rate of investment in the economy. Stock market provides an effective platform for the diversion of financial sources from excess to deficient economic units and their productive investment. There are number of regional and global macroeconomic factors and variables which determine the financial market performance. Present study is aim to investigate the effect of international (OPEC) oil price fluctuation on the performance of stock exchange markets in Iran (Tehran Stock Exchange (TSE) Index). In addition to oil price, other macroeconomic variables includes exchange rate and foreign private portfolio investment were also considered in the model in order to improve strengthen its illustrative power. The study also analyzed the significant of political consistency in the determination of stock market performance. The results shows that the oil prices (OP), exchange rate (ER) and foreign private portfolio investment (FPPI) have a meaningful positive relationship with market performance, while political instability (PI) have a negative effect on Tehran stock exchange performance.<#LINE#>Hamilton J.D. (1983).@Oil and the Macro economy since World War II.@The Journal of Political Economy., 91(2), 228-248.@Yes$Ragoff K. (2006).@Oil and the Global Economy.@Harvard University. U.S.A.@Yes$Basher S.A. and Sadorsky P. (2006).@Oil Price Risk and Emerging Stock Markets.@Global Finance Journal, 17, 224-251.@Yes$Tehran Stock Exchange website (2015).@Annual reports@http://new.tse.ir/.01/01/2000 to 29/12/2015.@No$Fama E. (1965).@The Behavior of Stock Market Prices.@Journal of Business, 38, 34-105.@Yes$Treynor J.L. (1961).@Market Value, Time and Risk.@Northwestern University. U.S.A.@No$Sharpe W.F. (1964).@Capital Asset Prices: A Theory of Market Equilibrium under Conditions of Risks.@The journal of Finance., 19(3), 425-442.@Yes$Lintner J. (1965).@The valuation of risk Assets and the selection of risky investments in Stock Portfolio and capital Budgets.@The Review of Economics and statistic, 47, 13-37.@Yes$Mossin J. (1966).@Equilibrium in a Capital Asset Market.@Econometrical journal., 34(4), 768-783.@Yes$Markowitz H.M. (2000).@Mean Variance Analysis in Portfolio choice and capital market.@New Hope: Frank J.Fabozzi Associates, U.S.A, P.P 77-91.ISBN: 1-883949-14-7.@Yes$Cobo-Reyes R. and G.P. Quirós. (2005).@The Effect of Oil Price on Industrial Production and on Stock Returns.@Working Paper 05/18. University of Granada. Spain.@Yes$Basher S.A., Haug A.A. and Sadorsky P. (2012).@Oil Price, Exchange Rates and Emerging Stock Markets.@Energy Economics, 34(1), 227-240.@Yes$Liao S.J. and Chen J.T. (2008).@The Relationship among Oil Prices, Gold Prices and the Individual Industrial Sub-Indices in Taiwan.@International Conference on Business and Information. Seoul, South Korea, 7th-8th July. pp. 401-409.@Yes$Aloui C., Jammazy R. and Dhakhlaoui I. (2008).@Crude Oil Volatility Shock and Stock Market Returns.@The Journal of Energy Markets., 1(3), 69-93.@Yes$Chen S.S. (2009).@Do Higher Oil Prices Push the Stock Market into Bear Territory?@Energy Economics, 32(2): 490-495.@Yes$Ramos S. and Veiga H. (2010).@Asymmetric effects of Oil Price Fluctuations in International Stock Markets.@University of carlos Madrid. Spain.@Yes$Ono S. (2011).@Oil Price Shocks and Stock Markets in BRICs.@The European Journal of Comparative Economics, 8(1), 29-45.@Yes$Adaramola A.O. (2012).@Oil Price Shocks and Stock Market Behavior: The Nigerian Experience.@Journal of Economics., 3(1): 19-24.@Yes$Abdalla S.Z.S. (2013).@Modeling the Impact of Oil Price Fluctuations on the Stock Returns in an Emerging Market: The Case of Saudi Arabia.@Interdisciplinary Journal of Research in Business., 2(10), 10-20.@Yes
@Short Review Paper
<#LINE#>Business Ethics and Spirituality for Work Life Balance: A Review<#LINE#>Jyoti@Gaur,Aman@Sharma <#LINE#>14-16<#LINE#>4.ISCA-RJMS-2016-123.pdf<#LINE#>School of Commerce, DAVV, Indore, MP, India@School of Commerce, DAVV, Indore, MP, India<#LINE#>14/9/2016<#LINE#>1/12/2016<#LINE#>The link between religion and work is not new.  Due to the globalization, organizations need effective management with multiple roles and responsibilities. Ethics purify and filter the business organization objectives, and delivering value to aspiring spiritual growth of the organization. The purpose of this paper is to review   ethics and spirituality at work place and to explore how ethics and spirituality improves employees’ performances and organizational effectiveness. The paper reviews about some papers on workplace spirituality to review their findings on how ethics and spirituality supports organizational performance. The purpose of this study was to review ethics with regards to work life balance in the contemporary organization and to identify its future aspect. Through review of the literature on ethics and spirituality supportive to work life balance issues will be covered in this paper.<#LINE#>Ioan Lazar, Codurata Osoian and Patracia Ratiu (2010).@The Role of Work Life Balance Practice in Order to improve Organizational Performance.@Eropean Research Stusies, Ethopia, 6(3).@Yes$Ramneek Kapoor (2014).@The Bhagwat Gita,(Emotional Intelligence in the Teachings of lord Krishna).@Sputnik Printers B9, Press Complex, A B road Indore 2014@No$Baral R . and Bhargava S. (2011).@HR Intervention for Work Life Balance: evidence from in India.@International Journal of Business Management and Social Sciences, 2(1).@Yes$Jake Messersmith (2007).@Managing Worklife Conflict among Information Technology Workers.@Human Resource Management, Fall 2007, 43.@Yes$Charls R. Stoner, Richard I. Heartman and Raj Arora (2011).@Work Family Conflict: A Study of Woman in Management.@The Journal of Applied Business and Research, (1)@Yes