AGMS
Association of Global Management Studies
 Print ISSN: 1945-385X Online ISSN: 1945-3868 |
IJGMS Quarterly |
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International Volume 1 Issue 2 The Influence of Sarbanes-Oxley on the Foreign Corrupt Practices Act. White. E-Learning Security. Karamat & Wijesinghe Towards Better Public Sector Management: A Case Of Malaysia. Zamhury, Hashim, & Ahmad. Abstracts Fairness Perceptions in the Context of Smoking Policy Changes:
Jesus Bravo ABSTRACT The practice of changing organizational policies can hold major implications for how employees react to the reallocation of organizational resources. In recent years smoking policy changes have become increasingly prevalent and restrictive in the workplace. As with most workplace resource reallocation circumstances, comparison of what one receives to what someone else receives could lead individuals to consider the fairness or justice of such changes. Therefore, a model that integrates relative deprivation theory (RDT) and accessible identity model (AIM) is developed and a framework for understanding individuals’ variable reactions to smoking policy changes in the workplace is proposed. Both theoretical and practical implications are discussed. The Influence of Sarbanes-Oxley on the Foreign Corrupt Practices Act
William B. White, Jr. ABSTRACT When passed in 1977 the Foreign Corrupt Practices Act (FCPA) was ground breaking legislation in the fight against corruption. The act contributed toward raising international awareness that corruption is a serious problem in international business transactions. The FCPA had several weaknesses, among them the accounting provisions and the self reporting aspects. The recognition of the weakness in the accounting provisions led to the strong accounting provisions of the Sarbanes-Oxley Act (SOX). SOX requires accurate accounting and reporting systems and most importantly reporting on an organization’s internal accounting controls. The SOX contains a requirement that Chief Financial Officer (CFO) and Chief Executive Officer (CEO) certify the adequacy of the internal controls, and they have personal liability. This has resulted in an increase in the companies reporting internal control weakness and violations of various types, including violations of the FCPA. Along with increased reporting has come an increase in the amount of the penalties. During 2009 two companies received penalties in excess of $500 million. The increased transparency required by SOX and the size of the penalties forces companies to be more concerned about violating the FCPA. Randy M. Reed
Diana K. Pence
ABSTRACT
The meltdown of the banking industry in 2007 and 2008 caused 11 of the largest financial institutions in the United States to alter their manner of conducting business. While some of these companies declared bankruptcy or merged with more successful institutions, others changed from investment banks to bank holding companies. The surviving companies received bailout loans from the government and quickly reversed their financial situations. SFAS 157 was blamed for much of this financial crisis. As a result, Congress put pressure on the Financial Accounting Standards Board to change or suspend this financial standard. This paper describes the background of the banking crisis and examines the role of SFAS 157 in the subsequent meltdown. The paper concludes with a critique of FSP FAS 157-3. Parwaiz Karamat Harsha Wijesinghe ABSTRACTE-learning security is becoming vital in every institution as colleges all over the world embrace computer based training. Successful e- learning in any institution needs the sustenance of a well established network system. The purpose of this paper is to figure out how to minimize the security challenges that come with implementing e-learning. The aims of this document are to investigate the network security challenges involved in e-learning, and to highlight the measures required in preventing such security challenges. The theoretical framework analyses the strategies employed by learning institutions in implementing e-learning security and the obstacles in achieving full e-learning security. The significance of the study points out the changing faces of training modes in relation to globalization. Learning institutions are involved in computer based training without grasping the full concept that lack of e-learning security is detrimental to an institution’s data. Global Issues In Eradicating Illiteracy Using Technology-Driven Education—The Case For Liberia, West Africa
Jennifer G. Bailey
ABSTRACT
To better understand and address illiteracy in Liberia, this study summarizes the results of primary research conducted in 2008, in Monrovia Liberia among a sample population of teachers and girls, to identify education levels using standardized tests. Additionally, this study proposes a 1-year, pilot study, Technology-driven Education Project (TDEP) to reduce illiteracy in Liberia with the following objectives: 1) Provide Training of Trainers (TOT) sessions for teachers to deliver remedial education (Mathematics, Literacy and Science) using digital curricula in computer labs; 2) Enroll college freshmen in tech-driven remedial programs; 3) Use data from this 1-year pilot study to derive a global model for tech-driven remedial education. TDEP’s objectives align with Liberia’s Poverty Reduction Strategy (PRS) 2004; the United Nations Millennium Development Goals for 2015; and the United States Agency for International Development (USAID’s) Country Assistance Strategy (CAS) for Liberia.
Towards Better Public Sector Management: A Case Of Malaysia Nurulaini Zamhury
ABSTRACT Within the parameters of the new public management involving four government agencies, four variables were examined for this study on public sector management. They were: organizational leadership, professional attitudes, entrepreneurial values, and macro-environment context. It is hypothesized that the presence of these four variables will influence public employees to exhibit market-oriented values. Survey questionnaires were sent out to 248 public officials in four government agencies in the federal government agencies in the capital city of Shah Alam, Selangor, Malaysia. The response rate was 60.5%. The findings showed that organizational leadership and entrepreneurial values were positively related to market-oriented values but were statistically insignificant.
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