Behavioural Modification Techniques as Tools for Performance Enhancement in the Nigerian Banking Industry： A Survey of Selected Banks in Makurdi

This paper is a critical analysis of behavioral modification techniques as tools for performance enhancement in the Nigerian Banking Industry. The overriding objective of the study was to determine the impact of behavior modification techniques on performance enhancement in the Nigerian banking industry. The specific focus was on selected banks in the Makurdi metropolis, Benue State. The study employed a simple empirical survey method with a view to eliciting relevant data for analytical purpose so as to answer several questions and to obtain the objectives of the study. Both primary and secondary sources were explored in a bid to attain data which were considered to be highly germaine to the investigation under reference. Five-point Likert scale rating questionnaire was used in obtaining the views and opinions of respondents （i.e. strongly agree-5, agree-4, undecided-3, disagree-2, and strongly disagree--l）. Two hypotheses were formulated and tested. Non-parametric tools including simple percentages and Pearson Chi-square statistics were used due to their analytical simplicity and relevance. The study found that banks in Makurdi utilized behavior modification strategies translated to high organizational success or enhancement in a comparative sense. This was evident from the fact that the banks net profitability trends were observed to be upwards generically. In the light of the findings of the study, it is hereby recommended that proactive behavior modifications strategies rules guideline and the like be tailored along lines with greatest organizational profitability trends and performance enhancement profiles, both potential and actual. This will require rewarding productive behaviors that detect/report fraudulent acts with cash gifts, meritawards, prizes and discouraging unproductive behaviors such as fraudulent activities, absenteeism, drug abuse, alcoholic influences and lateness to work amongst others with punishment, extinction, and negative reinforcement.     

商品房销售明码标价的实践与思考

自2011年5月1日起,国家发改委《商品房销售明码标价规定》(以下简称《规定》)在全国施行。按照国家及陕西省物价局的部署和要求,《咸阳市物价局、市住建局、市工商局关于贯彻商品房销售明码标价规定的实施意见》于2011年6月15日经咸阳市政府同意后正式颁布实施。之后,我们又监制了《商品房销售明码标价表》,统一制式,突出公开了商品房预售许可证号、公共基础设施配套、商品主房建筑面     

我国破产撤销权制度的立法不足与改进

撤销权作为破产法中保护债权人利益的核心制度,在各国破产法中均颇受重视。我国现行的《中华人民共和国企业破产法》也不例外。但在我国现行破产法的撤销权制度中,尚存在不少缺陷,例如对破产撤销权行使的例外规定不够充分、对欺诈行为追索期过短等。文章力图在我国破产法立法框架下,寻求弥补之方法。     

洋超市深陷“欺诈门”

跨国商业巨头敢于置公共道德不顾,敢于欺诈消费者,说明在利益面前在成功的企业,其品牌效应和内在规范并非保证市场秩序良性运转的可靠屏障,维护消费者权益必须依赖于外在监管的有效性。     

信用证案件盘点

2010年，中国新发生的信用证纠纷案件数量很少，新发生的止付案件也很少被公开的资料提及。现阶段，法院审理的大部分纠纷案件大都是在金融危机期间发生的。当然信用证欺诈的案件仍时有耳闻，主要原因是2010年铁矿石价格及部分大宗货物的价格仍有大幅的波动，连带导致国内出现了一些信用证纠纷案件。     

消费贴士

<正>电视购物:免费送实则要付检测费中商联媒体购物专业委员会监测发现,在两家卫视台每天数档轮番播放的"乔治丹顿对表免费送"电视购物短片,介绍乔治丹顿对表表面真金打造,但经了解,对方承认表面是镀金的,钻石是仿的,虽是免费送,但购买要付398元检测费。这种暗藏玄机的钓鱼法,是典型的商业欺诈行为。     

我国上市公司的会计欺诈行为成因及对策

随着财务报告结构愈发复杂、商业竞争愈发激烈，上市公司会计欺诈行为也愈演愈烈，严重影响了社会经济和会计事业的正常运行和快速发展。如何治理和防范会计欺诈，成为当前亟待解决的问题。现以我国涉及会计欺诈的上市公司为研究对象，全面系统分析我国上市公司会计欺诈的问题，同时提出解决上市公司会计欺诈的对策建议。     

论《中华人民共和国企业破产法》中的可撤销行为

实务过程中,一些债务人利用破产程序策划各种欺诈性的逃债行为,破坏经济秩序,侵害债权人、职工的利益。2006年通过的《中华人民共和国企业破产法》为规范不当的破产行为设定了较以往立法更为完善的撤销权制度,以防止出现欺诈性的逃债行为,从而更好地保护债权人利益,维护市场经济秩序,也为整个社会商业信用体制的建立和完善提供了重要的制度保证。文章针对破产过程中的"虚假破产""恶意破产"等行为,对破产管理人的撤销权问题进行简单分析。