International Journal of Business & Applied Sciences Volume 8 Issue 2, 2019 (Special Issue) ISSN: 2165-8072 ISSN: 2471-8858 Table of Contents Page “Culture and attitudes towards business ethics: Empirical evidence from an emerging economy” John O. Okpara, Jet Mboga and Elaine Lau ……………………………… ……… 9 “Financing Development in Sub-Saharan Africa: The Role of Domestic Revenue Mobilization “Charles Amo-Yartey, William G. Brafu-Insaidoo, Edna Mensah, Camara K. Obeng ……………………….………. 29 “Spill-Over Effects of Inward Foreign Direct Investment by Economic Regions: Empirical Evidence from Vietnam” Hanh T.M. Pham, Nam H. Vu, Loan N.T. Pham ……………………… ………… 51 “Reporting Corporate Social Responsibility in corporate Africa: An Exploratory Study” Samuel Idowu, Yemane Woldel-Rufael, Eyob Mulat-Weldemeskel …………………………………………………………… 72 “A Celebration of unsung Heroes in Football – A Spotlight on Russia’s Leonid Slutski” Nnamdi O. Madichie ……………………….................... 93 “Poor Distribution of Influence and Insufficient Employee Involvement in Higher Education: Particularly in Not-For-Profits as Compared to For-Profits Institutions” Denelle Mohammed, Amy V. Cummings, Cheryl A. Boglarsky, Patrick Blessinger, Michael Hamlet, Rana Zeine ………………………………… 121 Business and Applied Sciences Academy of North America www.baasana.org International Journal of Business & Applied Sciences (IJBAS) Scope and Coverage The International Journal of Business & Applied Sciences (IJBAS) is a double-blind peer reviewed journal of Business and Applied Sciences Academy of North America (BAASANA) that provides guidance for those involved at all levels of business and applied sciences. The journal publishes research papers, the results and analysis of which will have implications or relevance to policy makers and practitioners in relevant fields. IJBAS gives priority to empirical/analytical research papers. The field of business and applied sciences is a complex one. It is influenced by the many social, technological and economic changes evident in the world today. IJBAS publishes original papers, theory-based empirical papers, review papers, case studies, conference reports, relevant reports and news, book reviews and briefs. Commentaries on papers and reports published in the Journal are encouraged. Authors will have the opportunity to respond to the commentary on their work and those responses will be published. Special Issues devoted to important topics in business, applied sciences, and related topics, will be occasionally published. The journal is an invaluable support to academics and researchers in the field, and to all those charged with setting policies and strategies for business and social organizations. The journal includes reviews of current literature, applied research articles, case studies and histories, as well as special and themed issues. Readership Professionals, academics, researchers, managers, policy makers Subject Coverage Business Policy and Strategic Management Management Issues Business Ethics, Corporate Social Responsibility, and Sustainability General and Social Entrepreneurship Entrepreneurship, and Innovation Legal Issues in Business Business Policies and Strategies Corporate Governance Supply Chain, Operations Management and Logistics Organizational Behavior and Human Resource Management Issues of Applied Sciences and Technology Interdisciplinary Applied Sciences Interdisciplinary Educational Issue 2 Special Issue Editorial Team Dr. John O. Okpara Special Issue Editor Bloomsburg University of Pennsylvania Dr. Elaine Lau Associate Editor, Special Issue Bloomsburg University of Pennsylvania Dr. Jet Mboga Associate Editor, Special Issue Bloomsburg University of Pennsylvania Editor-in-Chief Dr. Yam Limbu, Montclair State University, New Jersey, USA. Managing Editor Dr. M. Ruhul Amin, Bloomsburg University of Pennsylvania, USA [email protected], [email protected] Editorial Advisory Board Dr. John Okpara, Chairman, Executive Editorial Board Dr. Charles R. Baker, Adelphi University, USA Dr. Daphne Halkias, Northcentral University, USA & University of Bergamo, Dr. Michael Hamlet, Former Editor-In-Chief of IJBAS Dr. Nicholas Harkiolakis, Brunel University, Athens, Greece. Dr. John Kauda, Aalborg University, Denmark Dr. Richard Jensen, Montclair State University, USA Dr. Dennis Koft, University of Wisconsin-Whitewater, USA Dr. Anthony Libertella, Adelphi University, USA Dr. Sonny Nwankwo, University of East London, England, U.K. Dr. Hermann Sintim-Aboagye, Montclair State University, USA Dr. Isaac Wanasika, University of Northern Colorado, USA Dr. Wencang Zhou, Montclair State University, USA Editorial Review Board Dr. Al Yasin Al Ibraheem, Kuwait, University 3 Dr. Serajul I. Bhuiyan, University of Kuwait, Kuwait Dr. Socrates Boussious, Briarcliff College, Long Island, New York, USA Dr. Christina Chung, Ramapo College of New Jersey, New Jersey, USA Dr. Jean Kabongo, University of South Florida Sarasota-Manatee, USA Dr. Zeno, Kathryn, Ramapo College of New Jersey, New Jersey, USA Dr. Stephan Kudyba, New Jersey Institute of Technology, New Jersey, USA Dr. Marco Wolf, University of Southern Mississippi, USA Ethical Guidelines for Authors Content All authors must declare that they have read and agreed to the content of the submitted manuscript. Ethics Manuscripts may be rejected by the editor in-chief if it is felt that the work was not carried out within an ethical framework. The editorial board of the journal adheres to the principles outlined by COPE – Committee on Publication Ethics. Authors who are concerned about the editorial process may refer to COPE. Competing interests Authors must declare all potential competing interests involving people or organizations that might reasonably be perceived as relevant. Plagiarism Plagiarism in any form constitutes a serious violation of the most basic principles of scholarship and cannot be tolerated. Examples of plagiarism include: Word-for-word copying of portions of another's writing without enclosing the copied passage in quotation marks and acknowledging the source in the appropriate scholarly convention. The use of a particularly unique term or concept that one has come across in reading without acknowledging the author or source. The paraphrasing or abbreviated restatement of someone else's ideas without acknowledging that another person's text has been the basis for the paraphrasing. False citation: material should not be attributed to a source from which it has not been obtained. False data: data that has been fabricated or altered in a laboratory or experiment; although not literally plagiarism, this is clearly a form of academic fraud. Unacknowledged multiple submission of a paper for several purposes without prior approval from the parties involved. 4 Unacknowledged multiple authors or collaboration: the contributions of each author or collaborator should be made clear. Self-plagiarism/double submission: the submission of the same or a very similar paper to two or more publications at the same time. Manuscript Guidelines www.baasana.org/IJBAS 5 Editorial Special Issue on Business Ethics, Corporate Social Responsibility, Finance and Investment, and Management This special issue of International Journal of Business & Applied Sciences includes six papers focusing on culture and business ethics, corporate social responsibility, finance, investment, sports management, and higher education administration. The first four articles focus on the interaction of business ethics with culture, financial development, investment, and corporate social responsibility. The last two articles focus on sports management and education administration. In the first article, entitled “The Influence of Culture on Managers’ Attitudes towards Business Ethics: Implications for Management Development,” John Okpara, Jet Mboga, and Elaine Lau used a sample of 414 managers in Nigeria to examine the influence of culture on managers’ attitudes towards business ethics. Results from their study show that culture has a significant influence on attitudes towards business ethics. The results can help organizations in Nigeria to develop effective culturally based ethical codes of conduct as well as to design and manage targeted ethical policies and programs that will actively motivate, stimulate, support, encourage, and promote outstanding ethical organizations. The main contribution of this paper is its demonstration that culture influences managers’ attitudes towards business ethics, and that cultural orientations have differential effects on different components of individuals’ ethical attitudes towards business. In so doing, this paper contributes to the stream of research that has identified the dimensions of individuals’ ethical reasoning that vary across culture. The second article, by Charles Amo-Yartey, William G. Brafu-Insaidoob, Edna Mensah, and Camara Obeng, entitled “Financing Development in Sub-Saharan Africa: The Role of Domestic Revenue Mobilization,” explored the issue of domestic revenue mobilization in sub-Saharan African countries. Using data from 30 sub- Saharan African (SSA) countries, the authors estimated tax potential using the stochastic frontier analysis. The results show that the level of revenue collection in most countries in SSA is about 30 percent below their potential and the level needed to fully finance their development expenditures. The results also show that corruption, complexity of the tax system, political instability, limited enforcement of law and order, and limited democratic