Global journal of Economics and Business Administration


Impact of Implementing IPSAS on Public Organizations in Lebanon: An Empirical Study

Research Article of Global journal of Economics and Business Administration Impact of Implementing IPSAS on Public Organizations in Lebanon: An Empirical Study Hasan El-Mousawi1 and Amar Sayed-Ahmad2 1Associate Professor, Lebanese University 2Instructor, Lebanese University Reform in the public sector organizations starts with reforming the accounting information system. The idea of reform boosted the attempts of certain countries to take steps toward developing the accounting systems in their managements in order to improve their efficiency and to cope with the fast political and economic changes in addition to satisfying the public opinion about getting better services. International organizations, including the International Monetary Fund (IMF) have realized the importance of improving the efficiency of the public sector to improve development rates in developing countries and to get international grants and loans. Thus, a unified way to communicate among countries was needed. This study investigates the impact and impediments of implementing International Public Sector Accounting Standards (IPSAS) in Lebanon. The researchers adopted the analytical descriptive approach utilizing an empirical study. A questionnaire was constructed and distributed among a sample of Lebanese certified public accountants. The research yielded some important findings mainly that adopting and implementing IPSAS lead to the advancement in the qualitative characteristics of financial statements in public organizations in Lebanon. It also concluded that there are some obstacles in adopting and implementing IPSAS in public organizations in Lebanon. Keywords: public sector, financial statements, financial performance, public organizations, IPSAS ...

Impact of Foreign Trade, Fdi, Exchange Rate And Inflation on Economic Growth

Research Article of Global journal of Economics and Business Administration Impact of Foreign Trade, Fdi, Exchange Rate And Inflation on Economic Growth Zhang Yuna aLimkokwing University of Creative Technology This study analysed the long run relationship between economic growth, foreign direct investment, foreign trade, inflation, exchange rate, imports and exports for the period of 1980-2011 using annual time series analysis. It examined the dependency of economic growth on foreign trade, exchange rate, inflation and foreign direct investment. Trade openness, foreign direct investment and inflation are found stationary at level while imports, exports, exchange rate and economic growth are stationary at first difference. All the variables have long run relationship according to cointegration results. DOLS results showed that imports and exports have significant positive relationship, inflation and foreign trade have significant negative impact, and exchange rate and foreign direct investment have insignificant positive influence on economic growth. The negative impact of foreign trade can be overcome by producing import substitutes and creating conditions for trade surplus. Other policy reforms are also required to enhance the economic growth. Keywords: Foreign Direct Investment, Exchange Rate, Foreign Trade, Inflation, DOLS, Cointegration ...

Analysis and Study of Influence Factors and Control Strategies For Power Grid Operation Costs

Research Article of Global journal of Economics and Business Administration Analysis and Study of Influence Factors and Control Strategies For Power Grid Operation Costs Ke Cao*, Chang Wu College of Electrical Engineering & New Energy, China Three Gorges University College, Yichang, 443002, China. At present, power grid construction is playing a more and more important role in development of China power sector because of maldistribution of electric energy. This passage is based on three steps in the electrified wire netting construction process: power transformation, transmission, distribution. By summing up the feature of them, some conclusions about influence factors of power grid operating costs are required. After that, this paper analyzes negative influence of high costs. At last, keeping a reasonable control on single cost is put forward to make controlling total costs strongly possible. Keywords: Power grid construction; Engineering project; Operating costs; High costs; Influence factors; Control ...

Is there a causal relationship between knowledge capital and industrial enterprises added?

Research article of Global journal of Economics and Business Administration Is there a causal relationship between knowledge capital and industrial enterprises added? JIANG Wenlei1 , LI Hui2* 1.Master, School of Economics, Qingdao University (Qingdao, shandong 266061). 2.School of Economics, Qingdao University (Qingdao, shandong, 266061), Postgraduate tutor, Doctor. This paper explores the impact effects of different knowledge capital investment on the industrial enterprises added in China. Using 2007-2016 China’s industrial enterprises panel data of 31 provinces, we analyze the space spilt effect of knowledge capital in different regions and explores the causal relationship between knowledge capital and industrial enterprises added by using the dynamic space Dubin model. The results show that: the knowledge capital investment of industrial enterprises has obvious spatial agglomeration ef-fect, and the agglomeration effect increases gradually with time. The results also show that: the estimated results under three kinds of spatial weight matrices show that the positive spillover effect of knowledge cap-ital on enterprise income is significant. Keywords: Industrial enterprises; Intellectual capital; Space overflow; Dynamic spatial durbin model Fund project: social science planning project of shandong province (16DJJJ16), post-doctoral applied research project of Qingdao (2016038), humanities and social science research project of colleges and universities of shandong province (j15wg10) ...

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Global journal of Economics and Business Administration

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