In today's globalised economy, mergers and acquisitions (M&A) are being increasingly used the world over, for improving competitiveness of companies through gaining greater market share, broadening the portfolio to reduce business risk, for entering new markets and geographies and capitalizing on economies of scale etc. The Indian corporate sector has experienced a major restructuring through mergers and acquisitions, with the changes brought about by the Industrial Policy Resolution of June 1991. This research study was aimed to study the impact of mergers on the shareholder’s value creation, of acquiring Indian companies, by examining some pre- merger and post-merger performance of return on gross capital employed, return on net capital employed, return on share holder’s funds and earning per share. In order to evaluate this, tools like, ratio analysis, mean standard deviation and student paired “t” distribution test have been used. The results suggest that there is a mixed impact on shareholder’s value creation of acquiring companies.

Artificial intelligence (AI) and Machine Learning (ML) are the most advanced technologies, which is being rapidly developed around the globe. This has already brought massive transformation in human life and the many business acumen and auditing is not an exception. Many of the large auditing firm already started experimenting the application of various AI and ML in to auditing practices. In this study researchers are trying to understand how AI and ML enabled auditing enhances a better Professional skepticism and Judgement of auditors and also what are the factors influence and challenges for application of AI and ML in internal auditing. Data has been collected from internal auditors of different business sectors in Oman and the result shows that AI and ML enabled auditing practices can enhance the Professional Skepticism and Professional Judgement of auditors. Attitude of top management towards adoption of new technologies has been identified by the internal auditors as most important factor influencing application of AI and ML in auditing practices and validation of data is major challenge according to the internal auditors.

Risk management practices are one of the most important and challenging issues in performance of Dairy Societies in Kenya. Making sure Dairy Cooperative Societies develop, manage and implement a risk management system is essential in streamlining the societies operations and minimizing unnecessary financial leakages due to the effects of various risks. Lack of a homegrown and internally developed risk management system that suits the operations of the societies hampers the financial performance of Dairy Cooperative Societies. The study was restricted to investigating the effect of risk management practices on the performance of Dairy Cooperative Societies in Meru County, Kenya. The specific objective of the study was to establish the effect of risk management practices on the financial performance of Dairy Cooperative Societies. The study resorted to a census of all the 72 Secretary Managers of the Dairy Cooperative Societies in Meru County, whereas data was collected using a questionnaire. The descriptive research design was adopted for this study. The response rate was 88.88 per cent, while the coefficient of determination indicated that the independent variable contributed to 67.9 per cent of the variability in financial performance of Dairy Cooperative Societies as explained by R2.  After running the regression model, it was established that the p-value and regression coefficients generated was as (β = 0.521 p =0.042). This indicated that risk management practices had a positive and significant effect on financial performance of Dairy Cooperative Societies in Meru County, Kenya.

In students during lectures, there are also various interests and learning achievements of accounting students as material in seeking work experience or even to become a professional accountant. As an example of how the arrangement of spatial elements can produce graduate accounting students in an experience of working as practitioners and professional accountants in accounting examination courses, some lecturers and students attend lectures and also the room as the environment. This research describes and concludes how learning experiences can appear in a lecture and how students as a social group appreciate work in the form of action, not only learning in class but also elements of space in it.

Industry sickness, failure or decline is significant aspect of developing and developed countries. The Nigerian textile industry declining situation is alarming as over 70 textile manufacturing firms have closed shop in Nigeria, retrenching about 250,000 workers (direct and indirect) as reported by Manufacturers Association of Nigeria. The study findings from empirical literature review shows that the sickness, failure or decline is attributed to internal and external factors in the business environment. The factors are technological advances, poor product quality and introduction of superior substitute product declining demand for Nigerian textile fabric (shrinking customer groups), rising cost of input, limited supply of raw materials, regulations, executive mal-administration (mismanagement of resources), competitive changes, obsolete plant and machinery, deficient social and physical infrastructure among others. The study concludes and recommends that the Nigerian textile industry used to be the largest in Africa after Egypt and South Africa. It plays an important role in economic development of the country and previously the largest employer of labour force after the civil service. Though the outlook of the industry look bleak but concerted effort is required to restructure the moribund sector.

This research was conducted to answer the question "Can the accuracy of the Financial Statements be trusted?" Accounting fraud in financial reporting raises great doubts and losses for investors, creditors and other stakeholders. As a result, users get wrong information on the condition of the entity due to efforts to hide relevant and accurate information, which results in users taking wrong analysis and decisions. The purpose of this study is to determine the effect of creative accounting, corporate governance and impression management on internal control systems and accounting fraud in financial reporting. Where the internal control system variable becomes an intervening variable that connects creative accounting, corporate governance and impression management on accounting fraud in financial reporting. The samples taken in this study were staff, employees and employees of the accounting and finance department in a public entity. This study uses Structural Equation Modeling (SEM) with Smart PLS 3.0 software. The results of the analysis can be concluded that creative accounting has an effect and corporate governance has an effect on accounting fraud. Meanwhile, corporate governance affects the internal control system.

This study analyzed empirically the impact of Value Added Tax (VAT) on economic growth in Nigeria from 1994-2018.Data was collected from Central Bank of Nigeria (CBN) statistical bulletin. Unit root test using Augmented Dickey Fuller method of analysis was employed to analyses the data. The empirical result shows that the value of VAT had a positive significant impact on economic growth (GDP) in Nigeria. The findings also revealed that value added tax had a positive and significant impact on total revenue in Nigeria; and by extension on the economic growth and development of the country. Total revenue growth over the period also had a significant impact on economic growth as proxied by Gross Domestic Product. Hence, it’s concluded therefore that value added tax (VAT) as a subset of the entire tax system in Nigeria has significant impact on the economic growth of Nigeria since its inception in 1994.It has greatly contributed to the total revenue of this nation by reducing tax evasion by many people.

The aim of this study is to describe and to analyze the accountability of North Sumatra Provincial Government’s fixed asset management. The objects of this study are concerned with the activities of North Sumatra Provincial Government Work Unit Government’s fixed asset management centralized in BPKAD (regional institution of finance and asset management). Fixed asset management accountability in this study is concerned with legal and regulatory accountability, process accountability, program accountability and policy accountability. It is a case study with Stewardship Theory as its analytical instrument. On the Stewardship theory, there are two values: a value of intrinsic and extrinsic. At the North Sumatra Provincial Government, the regional asset management scheme favors to the intrinsic value that are motivated to self-actualization and awards as it is compared with extrinsic values that is motivated to the monetary value. Nevertheless, Stewardship behavior has not underlined that all behaviors and activities are undertaken by the regional government so that the accountability that is achieved has not maximized yet. The results of this study on legal accountability show that 61% of the land assets have not possessed evidences of legal ownership yet. The process accountability, of the majority of the 13 asset management activities, has not possessed a SOP or groove established procedure as regional regulations so that the activities have only been carried out based the existing regulations. On the program and policy accountability that the government produced, North Sumatra Provincial Government has not consistently run the activities in accordance with the program set on RPJMP (government’s mid-term development plan), strategic plan and implementation of policies, andworking plan. It has not been conducted maximally in accordance with the existing regulations.

The 2020 World Economic forum at Davos was significant in a way that climate change and sustainability accounting became the dominating agenda for the gathering. It was quite evident that the concern on climate, which laterally touched the corporate in the past, has now become mainstream. The most important issue for everyone to understand a business is accounting and in the contemporary days of global accounting, reporting on non-finance areas is the key reporting towards accountability of an enterprise. Public sectors are accountable not merely to shareholders but to the stakeholders as well. Accounting on sustainability enables organizations to communicate to the stakeholders its goals and to ascertain what they are pursuing to accomplish. It is the businesses connect to the society. Thereby scope of accounting is widened to include financial details and also non-financial details. Traditionally in the preparation of Financial statements of a corporate included Income and Expenses reflected in profit and loss statement, Assets, Equity and Liabilities shown in Balance sheet and Cash flow statement. In this paper HPCL has been considered and the authors reveal that HPCL is transparent and consistent, when it comes to sustainability reporting. It is very imperative that Sustainable accounting is not a regulatory or statutory obligation but a social commitment of the corporate towards the country and consumes the resources therefore it is largely dependent on the commitment levels of the corporate. Sustainable accounting involves Integrated thinking, reporting and sustainability. Sustainability accounting goes beyond disclosures.

The social sub-areas of leisure and tourism not only have similarities in their origins, but also similar motives for pursuing them. The increasing interest of the population in both areas as well as the urge for experiences and adventures and the change from a material- to a post-material-oriented society, finds its satisfaction in leisure time as well as in tourism. Due to the new experience society, events in tourism are becoming more and more important in order to offer something artificial, short-term and special in addition to the permanent, long-term tourist offer. The aim of this study is to make a comprehensive inventory of the relationship between leisure, tourism and events in order to create recommendations for action. The method used in this study was a review of the relevant literature. In analysing various research findings, it was discovered that in the past, leisure time served to regenerate, to restore one's full working capacity. Today it is the other way round, work and its accompanying wages are needed to finance leisure time and to achieve and maintain economic security. As a result, the use of leisure time becomes the purpose of life, people no longer define themselves exclusively by the job they do and the work they have done, but also seek success and recognition through the experiences they have in their leisure time. People find the self-experience they are looking for in their leisure time. They contribute several elements to the emergence of tourism through their complex and comprehensive synergy. Holidays and travel remain one of the most important leisure activities for citizens. The experience orientation and the increasingly lifestyle-oriented society point to a positive future for tourism. Due to the new experience society, events are becoming increasingly important in tourism. Events are crowd pullers. They are an important touristic and economic factor for cities and regions - but only if they convince through perfectly staged worlds of experience and high entertainment value. Factors that have had an impact on tourism and its development can be summarised as follows: social development and the resulting change in values, the general increase in leisure activities, and the increase in tourism-motivated travel.

We are all living a world where automation and artificial intelligence are part of our life. Across the globe companies are heavily investing on these new age technologies. Companies are exponentially using the benefits of these advanced technologies like Block chain, Machine learning etc. to optimize their core business competencies. This new platforms opens up companies to plethora of opportunities and threat. The main threat is that companies are no longer maintaining any hard copy of audit evidences or vouchers. Banking companies are not an exception to this and most of the banks across the world are moving completely to digital platforms. Since banking is crucial part of any country’s economy, its books of accounts must be fairly stated and free from errors and fraud for a larger economic interest. Professional judgement is an integral part of the profession of any auditor to express an overall audit opinion. This study is to analyze the impact of digitalization of audit evidence on professional judgement of internal auditors in selected banks in Sultanate of Oman. The result shows that there is significant statistical relationship between the digitalization of audit evidence by the banks in Sultanate of Oman and the professional judgement of internal auditors of these banks.

The rise of British Industrial Revolution is the result of the interaction of multiple reasons and conditions. The development of constitutional monarchy in the early stage of British Industrial Revolution was not mature, but a typical aristocratic regime. Aristocratic government is one of the necessary preconditions for the first industrial revolution in Britain. It can be said that without aristocratic government, it is difficult for Britain to stand out in the economy and rise the industrial revolution.However, it does not mean that with the aristocratic government, there must be an industrial revolution. To realize the industrial revolution, there must be other conditions. There are many defects in the British aristocratic government, but the aristocratic government has the characteristics of conservatism, mixture and relative balance, which has become the most powerful government to promote the first industrial revolution in Britain. Therefore, the interaction between politics and economy is a complex dynamic process, and the establishment of an appropriate regime plays an extremely important role in the order and healthy development of national economy. This requires constant exploration, experimentation and discovery.

.This community service activity was carried out in the State of Thailand. The implementation of this International Community Service was carried out in southern Thailand, namely in the Pattani, Yala and Songkla areas, this activity started from August 20 to September 10 2018. The aim was to improve human resources competences to be more reliable and able to work in various fields, making students increase their competent and have a high dedication to society. Therefore, various students from Universitas Syiah Kuala in the faculty of medicine, economics and business, law, communication and politics were included. The purpose of involving students was that students are expected to be able to apply theory and practice in the field. This service was carried out to help the community and students who have obstacles in the field of education by seeking good and correct communication, for example in self-introduction. In addition, consultation and knowledge sharing in the fields of religion, economy, socio-culture, infrastructure and facilities, production, health and village administration and government.

In this study, effort was made to assess strategic direction of Local Content Policy (LCP) and Foreign Direct Investment (FDI): Evidence of Nigeria (1980-2020). The main objective of the study was to examine the strategic direction of LCP and FDI of Nigeria within the period under review. Specifically, the objectives of the study was: To examine the effect of corporate income tax on FDI in Nigeria (1980-2020); and to ascertain the effect of trade balance on FDI in Nigeria (1980-2020). Ex-post facto research design was applied in the study. The hypotheses formulated for the study was measured using simple linear regression. Findings from the study revealed that the independent variables (CIT and BOT) has no significant effect on the dependent variable (FDI). It was concluded that LCP do not affect FDI in Nigeria. Based on this findings, it was recommended that government of Nigeria should ensure that tax incentives to Nigerian firms that operate in the foreign market are reduced as this would help in reducing their operations and numbers in the country; and measures such as embargo should be placed on such firms from importation of intermediary good from outside countries, especially intermediary goods that could be easily sourced in Nigeria.

The purpose of this research is to analyze and identify effect of Customer Relationship Management (CRM), web quality on customer satisfaction and their implication to customer retention. The research used Structural Equation Model software, in this case Lisrel 8.7 to analyze quantitative data to prove 5 hypotheses statements. We explore 200 millennial generation (age between 20-35) who use online shop website to buy goods and services and live in Jakarta and its rural areas. The statistical computation results support the 5 hypotheses therefore to retain customer, the online shop owner should consider the web quality, CRM to achieve customer satisfaction and to retain customers. Web quality gives the highest significant effect on customer satisfaction and low significant effect on the customer retention. The result give an implication that need shop owner’s attention, to retain customer, they need to enhance the web quality because it provides 60% contribution effect to customer satisfaction.

Not knowing the input of human resource to the development of business, may lead to chaos and anarchy in an organization. This is because human being are the hallmarks of productivity. Without them all other factors of production cannot yield desirable goals. This is why the management of these factors or production must be well appreciated not withstanding other contingent problems such an important entity needs a careful management strategy to enhance performance in the organization. The study therefore aimed at assessing the influence of attitude on employee’s performance of an employee captioned on job related attitude style affect productivity of an employee. The paper recommended such like periodic performance appraised, creating satisfaction through creating room for achievement, implementation of a good industrial relationship and giving employee opportunity to participate in decision making.

VAT Refund policy provisions as a supporting instrument for tourism development to attract foreign tourists and encourage the participation of retail business sector stated in PMK-120/PMK.03/2019 on The Procedure for Filing and Resolving Tax Return Requests to Increase the Value Added Tax of Personal Goods of Foreign Passport Holders are considered less competitive than Thailand, Malaysia and Singapore. VAT Refund policy will be more useful if the threshold on VAT refund is lowered, as an attraction for foreign tourists to visit and shop in Indonesia. This research aims to find out the implementation of VAT Refund scheme, the interconnectedness of VAT Refund policy to encourage the role of the retail sector and to know Indonesia's opportunities in the development of shopping tourism destinations. The type of research used is descriptive with a qualitative approach. The results showed that the implementation of VAT Refund provisions is in line with the general concept of VAT that taxes are not levied on the consumption of goods abroad. Simplification of the administration process has a positive impact on a growing number of retail stores participating in the VAT Refund program. The threshold of VAT refund can be changed, with the consideration of cost and benefit. The strength of the attraction of visiting foreign tourists in Indonesia is natural and cultural attractions instead of a shopping tourism.

This study investigated the effect of task value on employee job satisfaction in Board of Internal Revenue Service. The study sought to achieve the following specific objectives: to examine the effect of attainment value, interest value and utility value on employee job satisfaction in Board of Internal Revenue Service in Makurdi metropolis, Benue State. The survey design is adopted and questionnaires used for data collection. The population for this study is 207 employees of Board of Internal Revenue Service in Makurdi metropolis. Census sampling was adopted and 207 questionnaires were issued out of which 180 were properly answered and returned for analysis. Data were statistically analyzed after being collected from the field using Multiple Regression Analysis as the main statistical tool with the aid of SPSS to explain the extent of effect of independent variables on the dependent variable. The result of multiple regression analysis established significant effect of attainment value, interest value and utility value on employee job satisfaction in Board of Internal Revenue Service in Benue State, Nigeria. The study concludes that employees are more satisfied with their jobs when tasks performed are important, interesting, and useful to them. Interestingly, results showed utility value to have the largest effect on employee job satisfaction, indicating that tasks with high utility values contribute most significantly to employee job satisfaction in Board of Internal Revenue Service in Benue State, Nigeria. Based on the research findings, this study recommends among others that management should provide realistic information at the start of the job; they should make sure the employees can perceive the utility value of their task given that tasks with high utility values contribute most significantly to employee job satisfaction.

The study investigates the impacts of human capital development on both customers’ satisfaction and retention in the Nigerian banking industry. A survey of 76   and 182 respondents   were selected for both staff and customers respectively of some first and second generation banks in Nigeria. Well-Structured questionnaires were used to elicit information from the respondents. Both descriptive and inferential statistics were applied and the results show that human capital development have significant impacts on both customers’ satisfaction and retention in the Nigerian banking industry. Thus, dismissing the conclusion of some authors that bank loyalty and fear of insolvency might not allow some customers to move to other banks despite being unsatisfied with the services rendered by their present banks due to poor human capital development.

The trend of industrial sector performance in Nigeria since independence has been rather poor till date without substantial improvement despite the huge revenue generating from the oil sector. Therefore, this study set out to examine the oil price fluctuations and industrial output in Nigeria. This study covers the period between 1970 and 2015 which was the genesis and the peak period of increased oil price and growth in Nigeria. The study made use of secondary data sourced from various statistical bulletins of Central Bank of Nigeria (CBN) and Federal Bureau of Statistics. The study employed the econometric tools of Vector Error Correction Model (VECM)  and Vector Autoregressive scheme (VARS) to explore the long run relationship between oil price fluctuations and industrial output and the shock transmission of oil price on the industrial output respectively. The results of the VECM showed that that crude oil price, oil supply, and government capital expenditure have significant negative relationship with the industrial output in the long-run while oil export and exchange rate has significant positive relationship with the industrial output in the long-run respectively. The results of the Vector Autoregressive Model corroborated the VECM results that the response of the industrial output to shock from oil export is very significant and positive while the response to shock from government capital expenditure is not significant in the long run. Based on these findings, this study recommends that the income government is generating from crude oil should be properly channeled into productive projects that can boost the industrial growth of this country. In addition, the proceeds deriving from this crude oil should be effectively managed by the government as well as making industrialization a priority in their budgetary allocation.

The objective of this study was to investigate the effects of workforce diversity on employee performance in a selected Higher Educational Institutional Sultanate of Oman. A cross-sectional research design was used. A random sample of 198 was chosen by dividing employees into homogeneous strata of academic and non-academic employees. The results showed a positive and significant relationship between independent variable gender diversity and dependent variable employee performance. The result also showed positive but insignificant relationship between independent variables age, experience and education diversity and the dependent variable employee performance. Higher Educational Institutions should introduce diversity management programs to improve the effectiveness of workforce diversity towards employee performance. The objective of this study was to investigate the effects of workforce diversity on employee performance in a selected Higher Educational Institutional Sultanate of Oman. A cross-sectional research design was used. A random sample of 198 was chosen by dividing employees into homogeneous strata of academic and non-academic employees. The results showed a positive and significant relationship between independent variable gender diversity and dependent variable employee performance. The result also showed positive but insignificant relationship between independent variables age, experience and education diversity and the dependent variable employee performance. Higher Educational Institutions should introduce diversity management programs to improve the effectiveness of workforce diversity towards employee performance.

The insurance sector is one of the most important sectors for financial services in the world, and it accompany all other economic activities and contributes to support and maintain stability. The study aims to find out the significant impact of claim settlement on sales of insurance policies of leading top five insurance companies in the Sultanate of Oman. They are National Life and General Insurance Company, Dhofar Insurance Company, AL Madina Takaful Company, Oman United Insurance Company, and AL Ahlia Insurance Company. The study is based on the data collected from annual report and it shows that there is strong positive correlation between claim settlement as and sales of insurance policies of the leading insurance companies except for Al Ahli Company. The study reveal that the companies continue to grow due to its prompt claim settlement, highest insurance premium collections and highest number of policies sold.

This activity was intended to exchange knowledge regarding Waqaf and Zakat implementation at Universitas Syiah Kuala and Universiti Putra Malaysia (UPM). It was held on 10-12 December 2019 at UPM, Malaysia with 55 participants. This program was conducted through workshops and focus group discussion which leaded by Waqaf and Zakat leaders as well as staffs from both universities. The results of this program were: the increase of understanding of Waqaf and zakat theories and implementation in both countries, recommendations toward better implementation of Waqaf and zakat in both universities, the strength of Waqaf and Zakat institutions and good governance in both universities.

The purose of this study was to determine the effect of loyalty on job performance of the teachers, and to determine the effect of responsibility on teacher’s job performance, and also simultaneously to find out the effect of loyalty and responsibility on teacher’s job performance at SMP Negeri 02 Kikim Selatan, Lahat Regency. The results showed that loyalty and responsibility simultaneously had a positive and significant effect on teacher’s job performance. It can be seen from F value>F table (28.887>2.39) and the significance value<significance level of f (α) 0.05 (0.000<0.05). The loyalty had a positive and significant effect on teacher’s job performance. Because t-sig = 0.04 was lower than the result of significance (α | = 0.05), H0 was rejected and H1 was accepted, it meant that loyalty had a positive and significant effect on teacher’s job performance. Furthermore, responsibility had a positive and significant effect on teacher’s job performance. Because t sig = 0.00 was lower than the result of significance (α | = 0.05), so H0 was rejected and H1 was accepted, it showed that responsibility had a positive and significant effect on teacher’s job performance.

Succession planning is the organization's behavior that ensures the organization is constantly provided with efficient management. Succession difficulties are often related to relationship problems, such as top management conflict and firm’s problems, rather than leadership issues. Despite there being an urgent need for succession planning, it has not been fully embraced especially by governmental organizations. The main objective of this paper is providing a survey of influence of the organization structure on the implementation of succession planning in civil registration departments in Kenya. The target population for the study was civil registration employees in the Eastern Region who number 212 in total. A sample size of 139 was used, which represent over 50% of the population. Systematic sampling technique was used to take the sample. A closed ended survey questionnaire was administered to collect primary data. The R estimate is 0.801 which was sufficient and conclusive. The results showed that determinants of implementation affect succession planning in civil registration departments and it should be the concern of all departments or all organizations. The study therefore concluded that succession planning is an important corporate strategy which every company should embrace in order to realize business success.

This paper aims to analyze the strategic decision taken by the organization and to develop the strategic options and provide some recommendations for managerial decision-making. For this analysis, an MNC has been chosen, named as British American Tobacco who has the operation in more than fifty-five countries. The strategic analysis has been performed in three separate stages. This study reveals that despite the overall decline in traditional cigarette sales, the company has managed to remain profitable and with positive cash flows in recent years. So far, focusing its investments and strategy on the development of next-generation products is adequately rewarding and promising, as BAT remains the leader in this new growing market with total revenue of approximately £400m. These achievements were made possible thanks to the company’s ability to attract-retain skillful employees from all around the world and the implementation of a strong and global Information System (“Tao”). This study is mainly based on the UK market although BAT has the operation in over 55 countries. Moreover, data has been drawn from the published sources. In the future, there is a scope to produce and use various primary data. Before providing the recommendations for the future strategic choices and direction of the company, it is important to have an integrative understanding of the BAT’s external and internal environment, the role of the stakeholders, identifying the SWOT and to explore the core competencies, which can generate competitive advantages for British American Tobacco.

This study aims to provide a response to the construction accounting treatment in the financial statements. The analytical method used is to use descriptive analysis method to describe the results of the analysis of construction accounting treatment in progress. Construction in progress is a fixed asset that is in the process of being built. The work includes construction work on land, equipment and machinery, buildings and buildings, roads, irrigation and networks, and other fixed assets. There are several problems that can be faced by local governments regarding the recognition of a construction in progress. From the results of the analysis conducted, it shows that the acquisition of fixed assets construction in progress on the financial statements is not in accordance with accounting treatment.

This study examined Stock Market Performance and Economic Growth in Nigeria. The model used for the study is adapted in line with the study of Josiah, Adediran and Akpeti [1]. In line with the objectives of this study, two models are specified. The first is to examine the impact of stock market capitalization on economic growth, while the second is to examine the effect of stock market capitalization volatility on economic growth. Concerning the effect of stock market volatility on economic growth, the findings show that a negative relationship exists between stock market volatility and present level of GDP, only in the first lagged period. In order word, stock market volatility of previous one month exerts a negative influence on the present level of economic growth.  The finding of this study is that as the number of lagged periods increase, the effect of stock market volatility of economic growth dies out. In the first lagged period, the effect is negative and significant at 1%. In the second lagged period, the effect is significant at 10%. Beyond the second lagged period, the effect is no longer significant. At lagged seven period, the result effect becomes positive but still not significant. The long run result shown in the previous section also shows that the effect is positive but not significant. The implication of this is that stock market volatility only has immediate effect on economic growth, and the effect dies down with time. However, oil price and exchange rate do not have short run significant effects on economic growth throughout the lagged periods.  The error correction term is negative and, significant at 1% indicating a low speed adjustment to equilibrium. The Durbin-Watson statistics shows there is no first order serial correlation. R-squared shows 52% of the variation in the dependent variable could be explained in the model, while the F-statistic shows that the regressors are jointly significant. The study concludes that all the variables are not stationary at level but become stationary after first differencing, thus implying that all the variables are integrated in the order of one. This implies that the test for long-run relationship (co-integration) can be carried out. It was also discovered that the F-statistic falls between the lower and upper bound critical values, thus indicating that the null hypothesis can be rejected. This indicates that the test for co-integration (long-run relationship) among the variables in the model is inconclusive. In addition, the study revealed that Market Capitalization (MCAP), Oil Price (OILP), Exchange rate (EXCH) are positively and significantly related to the economic growth while number of deals is negatively but not significantly related to the economic growth. The financial institutions in Nigeria such as commercial banks should create a massive awareness on the instruments traded in the capital market, review the interest rate and the fund raised through the instrument should be monitored by the Central Bank of Nigeria (CBN) to ensure that they are properly channeled for investment purposes.  Secondly Central Bank of Nigeria (CBN) should enact procedures, policies and guidelines to adequately monitor the operations of firms traded in the capital market to ensure that both dividend and interest rate attributable to debenture holders and shareholders are apportioned to them adequately and timely as a share of their interest in the companies as this will also increase confidence in the market.

The very limited number of State Universities is an opportunity for private universities for students who do not qualify for PTN. But in reality there are still many private universities that experience a shortage of students and some have even decreased students continuously for the last five years. This phenomenon occurs not only for private universities that have not been accredited, even private universities that have been well accredited have also experienced a decrease in the number of students. This has become a constant concern for university administrators in order to get out of this problem. So that the purpose of this study is to determine what factors influence student decisions in choosing to study at private universities in the city of Medan. Data were collected by means of a questionnaire to 162 active students at 5 universities who were sampled using a proportional sampling technique based on a sample taken from only one sub population but well known. This study uses a factor analysis method which is carried out on 27 indicators that influence student decisions in choosing to study at private universities in the city of Medan. Based on the results of calculations using factor analysis, there are 27 indicators which are grouped into 6 factors, service, physical evidence, reputation, trust, trust and commitment. Of the six factors, these factors are the most dominant factors in influencing students in choosing private universities in the city of Medan City.

Savings and Credit Cooperative Societies (SACCOs) operate in an environment of considerate risks and uncertainty. Credit risk monitoring is one of the main challenges faced by financial institutions as well as the savings and credit cooperative societies in many parts of the world. Thus, the primary focus of this study was to assess the effect of credit risk monitoring practices and performance of SACCOs in Kakamega County, Kenya. The study applied the descriptive research design and the use of inferential statistics in results presentation.  We employed a systematic sampling procedure to identify the SACCOs and the sample size included all the SACCOs in Kakamega County. Qualitative data was reduced into simplified format while quantitative data was analyzed using Statistical Package for Social Science (SPSS) Version 26.0. ANOVA report was employed to assess the overall significance of the applied regression model. The model was found to be significant at 95% confidence level showing a positive relationship between independent and dependent variables. Thus the study found that there was a positive statistically significant effect between customer credit risk monitoring and performance in the SACCOs.

This paper aims to investigate the relationship between working capital and profitability in the context of an emerging economy, such as the Chilean one. For this purpose, we analyzed data from a sample of manufacturing companies in the Santiago metropolitan region. The data concern the period 2016-2018 and were collected through the use of a questionnaire. To develop the research, we used the generalized least squares method, as it allows for more reliable results. The empirical results showed that the relationship between the single determinants of working capital and profitability is not linear, suggesting that, until the optimal size is reached, the relationship between working capital and profitability is positive. However, once the optimal size is exceeded, the relationship becomes negative.

Maintenance policy has been a written statement that provides a clear direction for the maintenance activities on commercial properties The study examined how effective maintenance policy could serve as an efficient tool for sustaining commercial properties performance. It Identified the measurable values of maintenance policy of some selected commercial properties in Greater Port Harcourt Metropolis and to propose implementation strategies for efficient means of enhancing best property performance. In achieving these objectives, opinions of 77 out of 102 randomly sampled maintenance managers, owners and occupiers of some selected private commercial properties were collected using structured questionnaires and personal interviews. The 75% response rate from the collected data were analyzed using descriptive statistic and content analysis as well. Data analyzed indicates that >60% of the respondents agree that: There are three (3) considerations for developing maintenance policy (property maintenance objectives, benefit and policies); without considering it, the property owner will be denied of efficient property performance. The maintenance strategy adopted in commercial buildings benefits in extending the life cycle of properties and its fittings/services. It optimized the performance of commercial properties which is crucial to maintenance success on commercial property performance in many ways; cutting costs by a certain amount or reduce spending/production of waste. Maintenance policy is concerned with maintenance strategy, standard and resources allocation which are categories of the major components for formulating maintenance policy. Conclusively, for commercial property performance to be enhanced through maintenance policy; the results should include adequate maintenance funding, agreement of the implementation of maintenance policy developed and maintenance policy be considered based on maintenance objective sets to avoid errors, training of personnel and prompt response to repairs.

The study aimed at examine the effect of stress on employees’ productivity. Both primary and secondary data required for the study was collected and analyzed. The study discovered that organizational stress affects the quality productivity of the workers which were caused by improper time management, work over load, study recommended among others; that the organizations should provide modern facilities that will enhance performance and lessen organizational stress. The management should not focus mainly on increased productivity but the welfare of the workers should be seen as priority.

The objective of the study is to investigate measures of microfinance elements drawing from concept of financial integrated approach. The constructs and measures were developed from related previous literature. A pilot study was conducted on 30 borrowers of Samurdhi microfinance program in Sri Lanka. Reliability and validity of the measures were tested to confirm the suitability of the items to represent the constructs and test the conceptualized relationship between each constructs.  The study was 61 items were adopted form pervious study and 4 items newly introduced in this research. The findings revealed that the suitability of all 65 items to represent the each constructs. The instrument will be useful to future researchers to identify the suitable instrument for their studies. The findings and implications of this study could substantially contribute to the government by offering it a deeper insight into its programs, thereby enabling it to make any necessary adjustments, since the study was based on the government microfinance program. Therefore, policymakers and regulators will be able to introduce better tools for eradicating poverty. Future studies can be introduced various items based on new developed microfinance services.

Systemic-functional grammar holds that people choose languages from the language system according to the purpose of speech and organize them in a certain form or structure to make them function. According to the language meta-functions, interpersonal function expresses social and interpersonal relationship, which is mainly realized by mode and modality. In addition, the evaluation theory embodies systematic-ness, scientific-city and practicability, transcends clauses and runs through the whole discourse. It provides a new model for discourse analysis. The paper analyzes the riots in Hong Kong from the perspective of interpersonal function, and reflect different interpersonal functions and evaluation systems by studying the different report ways in which domestic and foreign media report this event. Interpersonal function and evaluation system are embodied in both domestic and foreign media reviews. This negative and positive evaluation attitude also reflects the nature of news, and conveys the attitude and position of news commentators. Therefore, interpersonal function and evaluation system can reveal and correct this phenomenon.

The Public Service Agency (BLU) is one of the breakthroughs in state financial reform to improve public services. This study aims to identify the differences between the financial statements of the Public Service Agency according to SAK and the BLU financial reports according to PSAP. This research is expected to provide input and consideration, both from the practical side (compiling, reviewing, and auditing) as well as in making policies related to BLU. There are differences in the BLU financial statements based on SAK and PSAP, namely revenue recognition, in the SAK version of the BLU (Public Service Agency) financial statements all income that has occurred accruals will definitely be reported, but in the SAP version of the financial statements only income that has been received by cash is will be reported. Then in SAP the balance sheet is divided into assets, liabilities & capital. Meanwhile, in PSAK 45, the balance sheet is divided into assets, liabilities & net assets.

The importance of presenting this consolidated report in describing the regional financial condition as a whole requires serious attention from accounting entities (SKPD) in preparing the financial statements of each related entity. This study aims to identify constraints and problems that arise in the preparation of regional government consolidated reports and recommend what should be improved to minimize the obstacles and problems that arise in the preparation of regional government consolidated reports. The method used in this research is a case study method and is a qualitative research type. In accordance with the type and research method used, the data tabulation analysis technique was used to analyze the data. There are Constraints in the Implementation of Consolidated Regional Government Financial Statements, among others, the difficulty of collecting data, deadlines for preparing consolidated government financial reports, differences in accounting systems, and problems with Human Resources.

Indonesia is a country whose economy is supported by the formal and informal sectors. MSMEs which are part of the informal sector have a major contribution to the economy. On the other hand, currently the existence of Micro, Small and Medium Enterprises (MSMEs) is not getting enough attention, even though during the economic crisis, this business sector has persisted even with a rapidly increasing number. The strong resilience of MSMEs is because they are supported by a capital structure that depends more on their own funds than the total MSMEs. The use of funds itself is also inseparable because the banking sector does not take sides with MSMEs. Own capital and loan capital as one of the factors for obtaining income in MSMEs, the efficiency can be measured by the rate of rotation of the amount of capital in the form of money, the turnover of the number of goods sold.

A strategic group consists of a set of industry competitors that have similar characteristics to one another. Pursuant to strategic group clustering is the concept of strategic group analysis (SGA). SGA is a management concept which separates companies within the same industry with similar business models, aligned or similar line resources and or a similar strategy combination. SGA in an industry is meant to offer insights to executives so as to effectively determine competitive strategies to increase earnings, market share and the best and most efficient processes.  In conducting SGA, leaders and executives of companies believe that it becomes easier and timelier to react to competitive dynamics which are part of the overall industry whereas enhancing their survival. Common criteria to develop a group involve looking at brand identification issues, cost position, channel selection, outsourcing strategies and operating leverage.  However, this is a subjective view. SGA only, cannot guarantee executives and investors success factors adequate for competitiveness in the ever-turbulent market arena. Various authors argue that competitive strength is guaranteed by a combination of factors and not one. Proponents of Resource Based View (RBV) of the firm articulate that performance differences among firms are largely driven by heterogeneity in resources and other capabilities. As such, it is not the grouping of firms that matter but which firm among the group has resource muscle over others. The explicit consideration of firm’s resources, provides a richer understanding of strategic groups. In the recent past various articles assess the research progress made into strategic groups, with the view to identifying other linkages of strategic management requisite for competitive success. This paper therefore critically undertakes an empirical review on the interrelationships between, strategic group analysis, resource-based view and sustaining organizational performance.

This study was about Risk Assessment and financial performance of SACCOs in Bushenyi-Ishaka municipality; evidence from SACCOs in Ishaka division, Western Uganda. It intended to analyse the relationship between risk assessment and financial performance of SACCOs in Ishaka Division. The study adopted descriptive cross sectional research design with both quantitative and qualitative approaches. A total population of 122 was involved which included employees, supervisory committee, loan committee and board members from which a sample of 93 respondents were selected using Slovene’s formula. Out of 93 respondents, 90 respondents responded positively. Data was collected using questionnaire and interview guide and analyzed using descriptive statistics, chi-square for quantitative data and thematic analysis was used for analyzing qualitative data The study findings established a significant relationship between risk assessment and financial performance of SACCOs. From the study findings, recommended that SACCOS in Bushenyi-Ishaka municipality should start investing in risk assessment to identify and analyses the risks that are likely to affect the financial performance of SACCOs.

Covid outbreak scenario in the entire world has made the organizations to rethink about their functioning with adoption of technology, Artificial Intelligence (AI). The role of HR department has become significant in designing and implementing HR policies that suit to the organizational needs arising due to pandemic situation. The workplace/employee management virtually has become significant priority to increase the effectiveness and efficiency. At this juncture, HR departments are focusing on identifying operational difficulties and challenges and formulating strategies to handle them effectively. HR strategies to a large extent focus on interpersonal relations, establishing effective communication mechanism, leadership development, performance and continuous improvement for keeping the employees engaged on a sustained basis.  During pandemic, new and different challenges have emerged in these areas.  Managing all these issues, managing teams virtually, engaging the employees virtually to make them feel that they are not socially isolated from their company, handling the stress among employees arising due to continuous virtual meetings and seminars are big challenges for HR managers. The major objectives of this study are to identify various virtual challenges and operational difficulties faced by HR in the organizations. The study will be primarily based on primary data. The study tries to analyze how these challenges are dealt with. The study also tries to offer suggestions to handle the challenges.

This article describes the impact of the COVID-19 pandemic on Indonesia's economic life. As it is known that this pandemic has an impact on the health and even the safety of human souls. The Indonesian government is facing this pandemic by adopting a policy aimed at saving human lives in Indonesia with a policy of limiting large-scale activities on all lines including those containing economic activities. As an impact on economic life, there is a closure of industrial or production activities, there are restrictions on economic activities that involve direct human contact and the like. This is what causes economic life to be disrupted, there are many unemployed people, the people's purchasing power decreases, which in turn causes the national economy to decline. Facing these problems, so that economic life continues to run based on the people's economy, what must be done is three things first, strengthening micro, small and medium enterprises that involve the community, especially the middle and lower levels, second, activating cooperative business forms that involve the community's level. middle to lower also, and third, strengthening the mastery of information technology in micro, small and medium enterprises and cooperatives so that they can carry out virtual transactions or market activities.

This paper focuses on the determinants of the capital structure of SMEs in the Brazilian context. The observed firms were selected with a stratified sampling method, which allowed to improve the quality of the estimates. The financial statements data were collected through a questionnaire and the observation time horizon was three years. To achieve the research objectives, we followed a panel data methodology, using the ordinary least squares regression (POLS) model. This setting has the advantage of detecting the best effects and reducing bias. Our data showed no collinearity problems. To analyze the capital structure, we referred to trade-off theory and pecking order theory. The results are mostly following the latter theory. In particular, empirical findings show that the age and profitability of the company are negatively correlated with debt. Assets tangibility, growth and size have a positive relationship with debt, following both theories analyzed.

The aim of this study is to investigate scale-specific determinants of profitability in Turkey. Data used in this study obtained from Real Sector Statistics published by Central Bank of Turkey. In this study, multiple linear regression models used to analyze the determinants of profitability. Profitability is represented by Return on Assets (ROA). Seven independent variables which were expected to explain profitability were selected. These independent variables are; Liquidity, Leverage, Tangibility, Cost Ratio, Operating Profit Margin, Interest Coverage Ratio and Lagged Profitability. The analysis established that liquidity is negatively affect profitability in all firm scales. Leverage ratio on the other hand, only affects micro firms positively. For other business scales, it is found that there is an inverse relationship between debt usage and profitability. Increase in tangibility also increases profitability of micro and small businesses but negatively influence on profitability for medium and large-scale enterprises. Analysis found that cost ratio, 1 unit increase operating margin and interest coverage ratio increases profitability for small, medium and large enterprises but operating margin is not significant for medium size enterprises. Lastly, analysis results indicate that lagged profitability is the most influential variable on profitability of micro and small size enterprises. Even though there is a positive and significant relationship between lagged profitability and current year’s profitability for medium size firms, its coefficient is not as strong as other variables. For large scale businesses, there is no significant relationship between lagged profitability and current year’s profitability.

This study explores the impact of the Covid-19 pandemic and government policy in the form of mass mobility restriction (known as PSBB) on inflation rate in Indonesia. This study covers the data of 15 provincial regions collected from official website documents, during March and October 2020 which have most of Covid-19 impact. Data analysis used Microsoft Excel 2018 with a multiple linear regression model. Research findings show that the covid- 19 pandemic and government policies to mass mobility restriction significantly affect the regional inflation rate in Indonesia with an R square value of 10.66%. The pandemic and policies that constrain the mobility of populations have impeded the economic activities of the community. This situation generates low national production as the needs of the population continue to increase, which could lead to mass shortages and an increase in regionally inflationary rate.

This study applies the autoregressive distributed-lag bounds test to cointegration and Granger causality to examine the impact of Foreign Direct Investment (FDI) inflows on domestic investment of Sudan over the period 1976-2016. Empirical results show a crowd out effect of FDI on Sudan’s domestic investment and the results confirm the cointegration relationships. Economic growth, exchange rate, macroeconomic stability and natural resource rent have shown short and long-run significant association with domestic investment, whereas, FDI appears as a long-term determinant. Moreover, the error correction model reveals that system corrects previous period disequilibrium at an annual rate of 35%. The Granger Causality results conclude unidirectional causal flows from FDI, exchange rate, macroeconomic stability, natural resource rent and trade openness to domestic investment. The study suggests some policy measures to design effective policies for macroeconomic stability; controlling inflation, flexible exchange rate spurring economic growth and as well as developing effective strategies to encourage the mode of FDI that can create technological and market share spillover.

Micro and Small Enterprises have been known to be drivers of socio-development. Despite the effort of governments in formulating and implementing policies intended to enhance entrepreneurship, a number of challenges are still being experienced by entrepreneurs with the major one being the requirement of lenders of different financial institutions. The aim of this paper is to investigate the Effects of Asset-Based Lending on Credit Accessibility of Micro and Small Enterprises (MSEs) in Meru Town. The paper adopts a descriptive research design. We targeted a study population of 800 different registered MSEs. Stratified sampling was applied on a target population of 800 registered MSEs that yielded a sample size of 80 respondents represented by owners or managers of these businesses. A regression results showed a positive correlation between asset-based lending with credit accessibility (r-0.93).

This study aims to determine the effect of investment knowledge and understanding, minimum investment capital, risk and investment motivation on student interest in investing in the capital market. This research was conducted using descriptive studies in journals, theses and research theses. This type of research is a qualitative descriptive study, the results of which are in the form of a researcher's interpretation of a phenomenon, from the results of previous studies so that the research report will contain more descriptions. The results of this study indicate that knowledge and understanding of investment have an effect on student interest in investing in the capital market and minimum investment capital has no effect on student interest in investing in the capital market and investment risks and motivation have no effect on student interest in investing in the capital market.

Outliers caused by errors are troublesome in any forecasting analyses. Sometimes errors can be corrected; errors that are related to aggregated or downloaded data often can be identified but sometimes cannot be corrected. In the latter case, the analyst employs outlier screens; if the screen signals a likely outlier, then common practice in the forecasting domain is to replace the suspicions Panel data-point. A standard and very simple replacement protocol is to replace the outlier with the Average of the Nearest Neighbor Panel-points. This is the ANN-replacement protocol. Previous research indicates that more than 50% of the time the ANN-protocol is likely to be Smoothing re: the relative OLS Regression-standard error. There is a predilection to rationalize the use of simple replacement protocols, such as the ANN, by assuming that they are “Robust-in-Utility” in the sense that if they are used when not needed they are usually neutral in their effect thus, they can only be useful. To test this “rationalization”, we (i) collected accounting information to be forecasted from firms on the Bloomberg™ terminals for Income Statement and Balance Sheet sensitive variables and (ii) formed four informative forecasting effect-variables to measure the impact of the ANN-modifications. Using an impact ±2.5% Comfort-Zone, we find that the ANN-protocol had a dramatic effect on relative precision contrary to the often asserted Robustness.

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) toward financial Performance (proxies with return on assets [ROA]) in Indonesian Islamic microfinance Banks. This study's population was 130 Islamic microfinance banks in Indonesia registered in the Indonesia Financial Services Authority (OJK) from 2017 -2019, with a total sample of 130 used the census method. The analytical approach used multiple linear regression for hypothesis testing. The results showed partially that the Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) have a positive effect and significant toward Return on Assets (ROA) of Islamic microfinance bank in Indonesia. In contrast, Non-Performing Financing (NPF) has a negative effect and insignificant on Return on Assets (ROA) of Islamic microfinance bank in Indonesia.

With restaurants, malls and multiplexes closed in India because of Lockdown, people now spend a lot of time watching movies and shows on OTT (Over-The-Top) platforms such as Hotstar, Netflix, Amazon Prime, Zee 5 etc. OTT (Over-the-top) streaming platforms are creating new wave in the field of Indian media especially during COVID-19 lockdown. They showcase different genre of programmes like videos, movies, web series, documentaries, short films etc. Among all, Web series are of great delight for the youngsters. The presentation of the web series is quite attractive unlike other daily TV soaps. Since, it can run on all digital devices like smartphone, its popularity is growing leaps and bound. Hence, making it a personalized viewing at one’s convenience. However, this web series culture has an impact on youth especially during Covid-19 lockdown. Already in the time of uncertainty of COVID-19 pandemic anxiety and stress levels are quite high, on the top the web series also intend to influence them. This research is carried with the objective to find the perception of youth on web series during COVID-19 lockdown in Mumbai beginning from 23^rd March,2020. Nearly 20 respondents were contacted over the telephone and an unstructured interview was conducted.

Personal financial management requires financial literacy. Good and correct financial management is needed by individuals and families. In order for financial management to be efficient and effective, financial literacy is needed so that mistakes do not occur. The problem of lack of income is not only due to low income but also because of mistakes in financial planning and management, such as mistakes in the use of debt. The increasing attention regarding financial literacy, this proves how important financial literacy is for individuals and society. Financial Services Authority (OJK) released the results of research on low levels of financial literacy and research generally shows the same results, especially in developing countries.

The world we live in is constantly changing, which has led to the emergence of real industrial revolutions over time. In the context of the existence of an increasingly obvious trend of development of innovative activities, companies are forced to find solutions to adapt to the changes that characterize the current environment. This paper proposes to present the level of innovation in Romania and to highlight the importance of innovation activity.

Innovation represents an essential resource for sustainable economic development, being the central element of regional, national and international development policies, thus benefiting from legislative support to foster innovation among organizations. The need for innovation is imperative, whether it's companies that have to fight for market share or profit or public organizations that need to improve their services.

This study aims to describe the system for cash receipts and cash disbursements, evaluate the suitability of Standard Operating procedures for cash receipts and assignments and determine the accounting system's effectiveness for cash receipts and cash disbursements at PT. XYZ. Sources of data used in this study are primary data and secondary data using descriptive qualitative analysis methods. The data analysis technique used is to compare existing data in the company and then link it with relevant theories. From the results of this study, it was found that the internal control system for cash receipts and disbursements at PT. XYZ is good and immensely useful.

The study assessed land management professional’s roles in actualizing Sustainable Development Goal 17 and African Aspiration 7 in Africa. Three specific objectives and null hypothesis were formulated to guide the study. A correlational research design was adopted for the study. The sample size of 45 lecturers was drawn from the population of 60 lecturers in Faculty of Environmental Sciences through simple random sampling technique. The obtained were analyzed using mean score  and  chi-square,  respectively.  The  null  hypothesis  was  tested  at X² = 61.9, 4 degree of freedom and <0.05 significant level and the results were among others, knowledge inclusion, capacity development, mobilize resources, monitoring and evaluation, preparation of reports, advocacy and outreach. Also, engage the public in awareness and sensitization, strengthen and leverage impact of land development programs, promote public consensus and local ownership for land reforms, provide concerns for primary and secondary stakeholders, training and capacity building, and data collection for good land governance to the prediction of actualizing SDG17 and African Aspiration 7 in Africa. Therefore, there is a significant relationship between the roles of land management professionals and the actualization of SDG17 and African Aspiration 7 in Africa.

Kudumbashree is a Kerala state government project to up bring the lower strata of the society. They mainly focus to empower the women belongs to lower strata of the society to build a carrier. For the purpose of study, the samples taken from micro-finance borrowers under Kudumbashree. The micro-financial institutions provide loans to this group for a high interest. Though the interest rate is high the non-performing assets of micro-finance institutions were very low before covid-19. After covid-19 turbulence happened in all sectors of business. The borrowers lack wherewithal to pay the loan. Moratorium on this period brings relief for the borrowers for a span of period. But later on the borrowers slog to find wherewithal to repay the loan and interest over the moratorium too. Indeed, most of the borrowers are illiterate. They have no idea about the financial terms and concept rather than paying the loan and interest on time. So, this study tried to know the borrower’s awareness level on loan moratorium. The study also tried to understand the impact of covid-19 on different professional sectors of borrowers. Another objective of the study is to forecast the future requirement of loan services for the existing borrowers. 140 is the sample size of the study. Sampling technique used for the study is convenient sampling. Statistical tools used for the research are simple percentage, Anova and correlation.

The relative success or failure of the investment policies introduced by various government have being a subject of controversy and the importance accorded tax incentive as a policy strategy influencing FDI called for studying the relationship between them going by the conflicting research findings of negative and positive uni-directional relationships between the concepts from some writers. Therefore, this study examined the nexus between tax revenue and Foreign Direct Investment (FDI) in Nigeria between1976-2012. The data for the study were gathered from Central Bank of Nigeria (CBN) Statistical Bulletin (Various Issues) & National Bureau of Statistics, International Monetary Fund (IMF), Balance of Payments database. The underpinning theory for this study was neo-classical traditional theory of the users cost of capital approach. The ARDL methodology approach to cointegration analysis and vector Error Correction model were adopted to examine the equilibrium relationship and direction of causality respectively. The Pesaran et al. [1] test of cointegration analysis used in the study established a cointegration running from company income tax and foreign direct investment as F-statistic of the unrestricted value of 7.055295 exceeds the upper bound at both 1% and 5% significant levels. The result of long-run ARDL also confirmed that there is evidence of a co-integration relationship running between CIT and FDI. The magnitude of R² reflects that the variation in company income tax can be explained by both short-run and long-run impact of foreign direct investment. The findings from study as well showed that there is long run uni-directional causality running between FDI and CIT. In line with the findings of this study, it was recommended that Government should intensify more efforts at introducing foreign investment friendly incentive policies. These policy measures such as promotion of domestic based production, non-oil exports, rationalization and restructuring of tariff, liberalization of the external trade, reduction in value-added tax, property tax, rent, royalties, import duties, sales tax and depreciation tax are to increase the inflow of foreign direct investment as well as boosting the value of company income tax in the future. Also, floating or flexible exchange rate, interest rate and unemployment rate should be reduced so as to increase the inflow of FDI in the economy.

This study examined the effect of Small and Medium Scale Enterprises (SMEs) on economic growth in Nigeria using data between 1986 and 2018. Vector Autoregression (VAR) technique was employed in analysing the data collected. The results of the estimation indicated that SMEs output growth rate has a significant positive effect on gross domestic product (GDP) growth rate (a proxy for economic growth). Furthermore, it was found that SMEs contribute 61% of the growth in GDP. Thus, the study concluded that economic growth in Nigeria is driven by SMEs. The study recommended that the Central Bank of Nigeria should ensure that SMEs have increased access to funding at a reduced cost to boost their growth. Also, the federal as well as state governments in Nigeria should ensure that the economy is business/investment friendly for SMEs by adjusting key economic policies such as reduction in tax rate/granting of tax waivers, provision of incentives/grants to SMEs in their domain to help them grow. The aforementioned recommendations are necessary because the growth of SMEs triggers the growth of the economy.

This research aims to know influence marketing communication to a consumer buying decision, influence consumer motivation to a consumer buying decision, influence trust perception to buying decision, influence marketing communication to trust perception, influence consumer motivation to trust perception, influence marketing communication to buy decision through trust perception, influence consumer motivation to purchase decision through trust perception. This research is done in PT. Busur Cahaya Persada, which implied 55 consumers. Besides that, data is analyzed with path analysis, which used t analysis. Based on path analysis is implied that marketing communication influence consumer buying decision. Consumer motivation influences a consumer buying decision. Trust perception influence consumer buying decision. Marketing communication influences to trust perception. Consumer motivation influences to trust perception. The value of marketing communication on buying decisions is as significant as 0,389; the impact of marketing communication on purchase decisions through trust perception is 0,528×0,830 = 0,438. This indirect effect is more significant than the direct effects or other hands that trust perception can be bigger influenced by marketing communication to buying decision as big as 0,438-0,389 = 4,9%. In this case, it can be said that trust perception is an intervening variable. The value of the influencing factor influencing consumer motivation to buy decisions is as big as 0,570. Besides, the influence of consumer motivation on buying decisions through trust perception is 0,732×0,830 = 0,608. This indirect effect is bigger than the direct effect or another hand that trust perception can be a bigger influence on consumer motivation to buy a decision as big as 0,608-0,570 = 3,8%. In this case, it can be said that trust perception is an intervening variable.

The research conducted aims to analyze the influence of leadership style and organizational culture partially or simultaneously on the performance of teachers and employees of SMK Negeri 4 Pontianak City. The population of this study were all teachers and staff at SMK Negeri 4 Pontianak City, totaling 53 people, while the sample taken was 30 teachers at SMK Negeri 4 Pontianak City. The results of the analysis through multiple linear regression show that the calculated F value > F Table value, namely 8.528 > 3.316 and it can be concluded that the Ho hypothesis is rejected and Ha is accepted. Thus, it can be interpreted that Performance (Y) is influenced jointly by the variables Leadership Style (X1) and Organizational Culture (X2). Partially, the calculated t value of the Leadership Style variable (X1), is 2.192 and t Table is 2.052 so that t Table is smaller than the calculated t and it can be concluded that in this study Leadership Style (X1) is partially a factor that has a significant influence on Performance (Y). Partially, the calculated t value of the Organizational Culture variable (X2) is 2.640 and t Table is 2.052 so that t Table is smaller than the calculated t and it can be concluded that in this study, Organizational Culture (X2) is partially a factor that has a significant influence on Performance (Y).

On the strength of the RBV perspective, this study investigated the effect of organisational capability dimensions on nursing mother satisfaction of selected manufacturers of FMCGs in Lagos State, Nigeria. This study adopted a cross-sectional survey design and a sample of 447 employees of nine selected manufacturers of baby care product and 537 nursing mothers in Lagos State, Nigeria. A multiple regression analysis to test the first order condition of organisational capability dimension on nursing mother satisfaction was conducted. The results showed that organisational capability dimensions had a positive and significant effect on nursing mother satisfaction (Adj. R²= 0.014 F(4,447)593.330, p = 0.000). The explanatory ability of organisational capability dimensions on nursing mother satisfaction is weak even though positive and significant for the companies investigate hence, the firms should strengthen their commitment to the development of critical and dynamic organisational capability in customer engagement, new product development, marketing capability and innovation capability. This is because these capabilities have been documented in extant literature to possess the potential for improving customer satisfaction.