Internationale Zeitschrift für Wirtschafts- und Managementwissenschaften

The successful implementation of local government debt replacement is of great significance and the solution to the problem of local government debt in China. However, local government debt replacement poses characteristics of fiscal risks financially. These risks will not only affect the implementation effect of local debt replacement, but will further influence the security and stability of our financial system. In this paper, based on the risk of local government debt replacement, evolutionary game theory is used as the analysis tool together with an evolutionary game model to build the local government debt management audit. The paper analyzes the evolution stability of the main strategies of both the local government and the commercial banks. Through a "scene-response" concept derived from the computational experiment method, the computational experiment method is used to simulate the initial probability of different strategies as a result of the evolutionary game model. It is found that improving the auditing mechanism and improving the effects of risk management can greatly shorten the time for government departments and commercial banks to change to the positive strategy of debt replacement. Finally, this paper puts forward the audit governance policy combination of debt exchange risk from three aspects: supervision responsibility, evaluation efficiency and information transparency.

Purpose: This research seeks to present a theoretical model about the role of e-business in firm performancetaking into consideration the impact of the mediators “collaboration with customer and collaboration with competitors”.
Design: The study was conducted in manufacturing sectors in Jordan. The researcher used the exploratoryfactor analysis in the first phase of the analysis. A total of 66 questionnaires were distributed and considered for pilottesting. In the second phase, confirmatory factor analysis was conducted to validate the measurement scale. Theresearcher distributes 178 questionnaires and used to validate the measurement scale. Then the researcher usedstructural equation modelling to investigate the relationship between the dimensions, and to measure the impact ofe-business on firm performance, impact of supply chain collaboration on e-business and firm performance.
Finding: Based on final results of this research, e-business doesn’t have a significant impact on firm performance,the assumption of the mediating effect of collaboration with customers on e-business and firm performance wasrefused, in the other side it was accepted for collaboration with competitors mediate the relationship betweene-business and firm performance.
Practical Implication: The study presents suggestion and recommendation for managers in Jordanian’smanufacturing sectors that may be helpful to use e-business effectively to improve the organizational performanceby collaboration with customers and competitors. The researchers recommends that the future researches shouldinclude other types of collaboration such as retailers, suppliers, etc., also should include other sectors such asservices, other industries, telecommunications, etc.
Originality: The paper considered as the first in Jordanian e-business supply chain environment, whichwitnessing accelerated growth in investment in e-business and using of collaborative techniques to support the workof business partners across the supply chains. The study provided a valid and reliable measurement scale adaptedto the Jordanian environment and built a framework for effective collaboration within supply chain.

In this study, we present evidence of the effects of corruption on public investment and revenue in Nigeria. We find that corruption distort the entire decision process associated with public investment. The evidence we presented shows that higher corruption increase higher public investment. We could not conclude on the effect corruption has on public revenue in Nigeria due to the insignificant of the coefficient of corruption in our model. In addition, we present evidence of efforts by Nigeria government to tackle corruption over the years. While we accept that achievement in this area had been made, we emphasize the need for more collaborative efforts by all stakeholders to effectively tackle corruption in Nigeria.