IOSR-JBM   Volume-16 ~ Issue-10 ~ Oct. 2014

Abstract: The Increasing attention of governments in different systems of governance and political ideas which it believes, as policy tools Finance, is seeking to achieve through which the objectives of economic, social and political settlement is not about financial goals, as the policy Tax formulated goals consistently and harmony with the objectives of economic policy in general, have resorted to various countries in the framework of Tax reform to search for possible alternatives to keep the tax policy effective financially, economically and socially ,
Iraq should not be different from these countries and draws a consistent tax policy and future conditions data .Within the context of this research deals with the subject of the value added tax, because of their importance to the Iraqi economy in Now a day, the increasing incidence of side applied by many countries of the world from the other side .
The research consists of two sections, was addressed in the first section of it to the theoretical framework for value-added tax in terms of the Concept and the basic features and advantages to them, as well as the application of in different countries of the world, as well as how calculated and Registration Its accounting, while the second section guarantees the first axis to clarify the procedures that can be adopted in the possibility of imposing VAT in Iraq, while the second axis has included the analysis of the results of the questionnaire to a number of academics and specialists in the tax field, the research found, among other conclusions and make appropriate recommendations to them.

[1]. McLure, C. 2000. Implementing Subnational Value Added Taxes on Internal Trade: The Compensating Vat (CVAT). International Tax and Public Finance 7, 723-40.
[2]. Auerbach, A.J. and Gordon, R.H. 2002. Taxation of Financial Services under a Vat. American Economic Review 92, 411-16.
[3]. Aujean, M., Peter Jenkins, and Satya Poddar. 1999. ―A New Approach to Application of VAT to Public Sector Bodies.‖ In International VAT Monitor, Vol. 10 (No. 4).
[4]. A tax net full of holes‗ 2006, The Economist, 11 May 2006, 379(8477), p. 87.
[5]. Ahmad, E 2010, ‗ Design of a VAT for the GCC common market‗, in E Ahmad and A Al Faris (Eds.), Fiscal Reforms in the Middle East. VAT in the Gulf Cooperation Council, Edward Elgar Publishing, Northampton, MA, pp. 1-24.

Abstract: The impact of modernization has been felt in almost every aspect of human life. The high level of mobility, both human and goods, the absolute need of adequate transportation and backed with supporting facilities. This condition causes the automotive industry sub-segment saloon car as transportation providers continue to experience growth over time. Lifestyle changes, especially in urban areas will cause the demand for motor vehicle sub-segment saloon car continues to increase. This study has several objectives: (1) the description of attitudes, subjective norms, behavioral control, culture, intention and car purchasing decisions in Surabaya, (2) determine the effect of attitudes, subjective norms, behavioral control, and culture to intentions (3) determine the effect of attitudes, subjective norms, behavioral control, culture and intention to car purchase decisions in Surabaya. The scope of this study is the city of Surabaya, the reason the area is the largest city, has the largest population, and has a number of new car buyers biggest saloon car in East Java. The number of sample is 164 samples. The statistical method for testing hypotheses using structural equation modeling (SEM). This study has several descriptive inference and hypothesis testing results. Attitude towards the product supports both confidence indicators side or evaluation. Consumers have a weakness stance on aspects of the evaluation. Subjective Norms high measured in both normative beliefs and motivation indicators. Subjective norm has the advantage of aspects of normative beliefs. Behavioral control high measured in confidence indicator has an average lower than indicators of the strength and confidence behavioral control has a weakness in the aspect of faith. Culture has the advantage of aspects of culture and social class. Intention has the advantage of preferential intentions. Purchase decision has the advantage of the time of purchase. Attitudes, subjective norms, behavioral control and cultural influence on purchase intentions saloon car in Surabaya. The strongest influence on behavioral intentions derived from controls. Attitudes, subjective norms, behavioral control, and intentions cultural influence purchasing decisions saloon car in Surabaya. The greatest impact on purchase decisions derived from the intention.

Keywords: attitudes, subjective norms, behavioral control, culture, intention, purchasing decisions

[1] Ajzen, I. 2002. Perceived Behavioral Control, Self-Efficacy, Locus of Control, and the Theory of Planned Behavior. Journal of Applied Social Psychology. 32, pp. 1-20.
[2] ----------. 1982. On behaving in accordance with one's attitudes. In M. P. Zanna, E. T. Higgins & C. P. Herman (Eds.). Consistency in social behavior: The Ontario Symposium (Vol. 2, pp. 3-15). Hillsdale, NJ: Erlbaum.
[3] ----------. 1985. From intentions to actions: A theory of planned behavior. In J. Kuhl & J. Beckman (Eds.). Action-control: From cognition to behavior. (pp. 11-39). Heidelberg, Germany: Springer.
[4] ----------. 1991. The theory of planned behavior. Organizational Behavior and Human Decision Processes. 50, 179-211.
[5] Ajzen, I., and Fishbein, M. 1980. Understanding attitudes and predicting social behavior. Englewood Cliffs, NJ: Prentice-Hall.

Abstract: The paper on the basis of literature survey, empirical evidence and statistical analysis attempts at discussing and finalising the parameters that can be taken as representative of Economic Development in the state of Madhya Pradesh in India and proves that there exists a significant correlation between the levels of Economic Development achieved in the state of Madhya Pradesh and the development of Road and Dam Infrastructure in the same. It also aims at studying subjectively what part of the above could be attributed to the Corporate Social Responsibility (CSR) initiatives taken by the Infrastructure Development Agencies working in the state; and further suggests that scaling up of these (CSR) initiatives could eventually lead towards a sustainable and inclusive growth of the state of Madhya Pradesh.

Keywords: Road and Dam Infrastructure in Madhya Pradesh (India), Economic Development in Madhya Pradesh (India), Corporate Social Responsibility, Sustainable and Inclusive Growth in Madhya Pradesh (India).

[1]. 3i Network (2006): India Infrastructure Report 2006, Oxford University Press, New Delhi.

[2]. Davey, Kenneth (1996): "Strengthening Urban Governance"; Discussion Paper, Urban Development Department, The World Bank. [3]. Government of India (1996): The India Infrastructure Report: Policy Imperatives for Growth and Welfare, (Chairman: Dr.Rakesh Mohan), NCAER, New Delhi.

[4]. Government of India (1988): National Commission on Urbanisation Report.

[5]. Jha, Abhas Kumar (2004): "Creating Local Financing Systems for Infrastructure in India", in India Infrastructure Report 2004: Ensuring Value for Money, 3i Network, Oxford University Press, New Delhi

Abstract: Identifying what the customers want and doing a better job of giving it to them, will make all the difference in the company's future. It is also important to understand government policies and regulations in the business industry, its implications to the business, and how to develop strategies necessary to lobby the government to provide the best legal framework. The importance of this is that where those regulations are not aligned to create a conducive environment for trade, the businesses cannot effectively compete. Lastly, finding the right staff is a significant factor in the success of a business. Without exception, the biggest challenge in business is finding the right staff, retaining them, and ensuring they buy into the vision of the business. A small business is almost like a family, and, like many families, they can work well, or they can be dysfunctional. In big companies, the human resource challenge is politics in the workplace, while in small business, its personalities and skill. When you work in a small environment, each team member's personality can have a huge impact on the harmony and productivity of the business.

Key words: Competition, Meat industry, Government policy and Compliance to international standards

[1]. Aklilu, J. & Wekesa M. (2001). Impact assessment report of the emergency interventions to support livestock during the 1999-2001 drought in Kenya. A Consultancy Report for the KenyaFood Security Steering Group (KFSSG), Acacia consultants. Nairobi.
[2]. Antonio, R. & Ahmed, S. (2010). Livestock planning, challenges and strategies for livestock development in IFAD.
[3]. Barton, D. & Morton J. (2001). Livestock marketing and drought mitigation in northern Kenya. NRI, Chatham, Kent, England.
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[5]. Behnke, R.H. (1987). Cattle accumulation and the commercialization of the traditional livestock industry in Botswana. Agricultural Systems, 24: 1-29

Abstract: Among the most effective marketing tools used by most companies nowdays to market their products is social media. Due to the increase in social media users, and the succes that several brands have had at turning it into a powerful marketing tool, it has become important for marketers and companies to know exactly how to go about marketing their products on social media. The content and methods used by marketers now days to reach the target market through social media is changing, the provision of basic information about the product no longer serves to generate interest that can be converted to revenue.

[1]. Anderson, E. (2010). Social Media Marketing: Game Theory and the Emergence of Collaboration. Berlin, Germany: Springer.
[2]. Bodnar, K., & Cohen, J. L. (2013). The B2B Social Media Book. Hoboken, NJ: Wiley.
[3]. Drell, L. (2012). 6 Ways to Acquire New Customers via Social Media. Retrieved 2014, from Mashable: http://mashable.com/2012/03/29/customer-acquisition-social/
[4]. E-Marketer. (2013). Social Networking Reaches Nearly One in Four Around the World - See more at: http://www.emarkeSocial-Networking-Reaches-Nearly-One-Four-Around-World. Retrieved 2014, from E-Marketer: http://www.emarketer.com/Article/Social-Networking-Reaches-Nearly-One-Four-Around-World/1009976
[5]. Evans, D. (2013). Social Media Marketing: An Hour a Day. New York, NY: Sybex Media.

Abstract: This study investigated the unintended consequences of workplace restructuring and employees' adaptive responses in manufacturing organisations. Thetarget firms were purposively chosen because they shared the same characteristics and had embarked on extensive process of restructuring within the past five years. The employees of the selected companies where the data were collected were 3200. Using an appropriate sampling determination formula, stratified random sampling method was used to select 800 employees. However, 725 respondents fully participated in the study. Questionnaire was the major instrument employed for data collection. Data analysis procedure involved the use of both descriptive and inferential statistical tools. Two hypotheses were tested and results showed a positivecorrelation between organisational attributes (management structure, management style and organisational climate) and adaptation strategies.It was also established that unanticipated consequences of workplace restructuring can be significantly described by loss of co-workers cohesion, diminished employee morale and heightened employee workload. Findings further confirmed that a combination of coping mechanisms; proactive method of task pursuit and reactionary approach of intention to quit was simultaneously adopted as predominant adaptation strategies by the employees. The study concluded that workplace restructuring was a stressful process and inherently unpleasant for the workforce but could be moderated by developing supportive organizational attributes to reinforce employees' adjustment in restructured manufacturing organizations.

Key words: Work place restructuring, employee adaptation, performance, work- organization and change management initiative.

[1]. Ashok, S. (2005).,Mahut Group: A Failed Restructuring. Asian Case Research Journal vol.9 Issue (1) pp 1-23.
[2]. Burchell B, Ladipo, D. and Wilkinson, F. (2002)., Job Insecurity and Work Intensification. London, Routledge Press.
[3]. Brescian, W, Griffins, A. and Rust, H. (2009)., Assessment of Adaptation to Change at North State University Paper Presented at the University Conference Centre
[4]. Commission of European Community, (2002)., Anticipating and Managing Change: A Dynamic Approach to the Social Aspects of Workplace Restructuring. Commission of European Commission (CEC), Paper Brussels, Germany.
[5]. __ __ __ (2008)., Restructuring and Employment: The Contribution of the European Union. Commission of European Communities Commission (CEC) - Working Paper. Brussels, Germany.
[6]. Chataut, B. (2008)., Workplace Restructuring in Nepal Telecomms and Foundation of Organisation Structure. Paper Delivered at the 4th Annual Anniversary Souvenior of Nepal Telecomms.

Abstract: Financial performance analysis is a vital tool to find out the efficiency of management in different aspects of a company. Financial performance has been evaluated in the study through analyzing the financial statement i.e. through ratio analysis. Solvency, profitability, activity or turnover and return on assets and equity have been analyzed to measure the financial performance and efficiency of management. To measure the financial strengths and weaknesses of the company is the main objective of the study. This study is empirical in nature and mainly based on secondary data which are collected from Annual reports of 'Square Pharmaceuticals Ltd.'. Data of 08-year ranging from 2006-2013 have been used for conducting the research work. Some ratios, percentage and statistical tools have been used for analyzing and interpreting the data. This study is following the pharmaceutical industry with special reference to 'Square Pharmaceuticals Ltd.'. Proper financial performance of manufacturing sub-sector like pharmaceutical sub-sector may be helpful for preparing fiscal and economic policy of the country. This study is the part of this effort. From the finding of the study, it is said that liquidity position and inventory turnover ratio is not so much satisfactory while the accounts receivable turnover ratio, earning power and return on equity is satisfactory. From overall findings of the study, it is inferred that the management of Square Pharmaceuticals Ltd. has been able to keep stability in running the business as well as bring upward trend in earning profit. Ultimately, the study recommends maintaining an effective coordination among different departments especially in the finance, sales and PPIC department for further improvement of the company.
Key words: Financial performance, liquidity, profitability, assets turnover, inventory turnover, Accounts receivable turnover, earning power, return on equity

[1] Annual Reports (2006-2013), Square Pharmaceuticals Ltd.

[2] Chandra, P. (1992), Financial Management Theory and practices (2nd ed.) New Delhi: Tata McGraw Hill Publishing Co. Ltd., p. 332

[3] Definition, http://www.businessdictionary.com/definition/financial-performance.html
[4] Definition, http://ebstudies.wordpress.com/2012/11/06/financial-performance-analysis/

[5] Definition, investopedia.com%2Fterms%2Ff%2Ffinancialperformance

Abstract: Youth unemployment in Nigeria has become one of the most serious socio-economic problems confronting the country. It is based on this recognition that the National Directorate of Employment (NDE) was established in 1986. The idea behind this is to train young people to acquire vocational/technical skills for self-employment. The objective of the NDE's vocational and technical skills acquisition is achieved via the National Open Apprenticeship Scheme (NOAS). In spite of this, the problem remained that the NOAS seems to be inadequate in training youth for self employment. In addition, it is not quite clear whether the scheme has adequately promoted the skills desired for the Nigerian youth. This paper examines the adequacy of the NOAS training system in preparing youth for self-employment in Nigeria. The objective of this study is to highlight the adequacy or otherwise of the NOAS training system. Therefore, using a sample of 278 beneficiaries, and using chi-square statistics, the study found out that the NOAS training system is adequate in ensuring youth economic empowerment in Nigeria. The paper therefore conclude that NOAS training is adequate in preparing youth for self reliance. The study recommends that the federal government of Nigeria should ensure that appropriate quantity of the required training facilities and resources are made available in order to ensure a greater of the unemployed youth are recruited into the scheme.

Keywords: Youth unemployment, Youth empowerment, Skills acquisition, National Open Apprenticeship Scheme

[1]. Awogbenle, A.C. and Iwuamadi, K.C. (2010). Youth unemployment: Entrepreneurship development programme as an intervention mechanism. African Journal of Business Management 4(6) pp. 831-835
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[5]. KENT, D.W. and MUSHI, PSD. (1996). The education and training of artisans for the informal sector in Tanzania. A report prepared for the Overseas Development Administration, UK. Serial no 18.

Abstract: kautilya attests to their function of money- lending when he says, "King's spies disguised as merchants may borrow from corporations bar gold and coined gold for various kinds of merchandise to be procured from abroad no hint is available from arthasastra that the guilds were functioning as banks for the public in general. Kautilya mentions some extra qualities which were necessary for a guild to function as bank. This shows that not all the guilds were capable to function as banks. The receiving guild was expected to relieve misery it also points to the fact that the guilds had to be necessarily wealthy in order to be in a position to render help by making advances on interest. It is also likely that some fee was charged from those who received instruction.The guild should enjoy the confidence of other guilds. This point is significant as financial matters could only be entrusted to reputed institutions. The receiving guild should also be adequately competent to undertake any artistic work expected from it. We have seen till now how deposits, pledges mortgages and endowments were made in various places by different persons from time to time. In all such transaction, interest always played a prominent if not the most important role. The levying and recovery of interest have been two of the most vital functions of banking in India from early ages. Interest ware one of the essential factors between debtors and creditors in their various transactions. The welfare of the Kingdom depends on the nature of such transactions they should always be scrutinized.
Key words: compound interest,periodical interest,corporal interest,pledges ,mortgages, foreign trade interest

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Abstract: Investment decisions are essential for a business as they define the future survival, and growth of the organization. The main objective of a business being the maximization of shareholders' wealth, therefore a firm needs to invest in every project that is worth

more than the c The study examined the effectsofinvestmentappraisal methods

onshareholderswealthforcompanieslistedinNairobiSecuritiesExchange. The study was guided by the following objectives: tooestablish the effectofassetallocation and markettiming appraisal

methodsontheshareholderswealthforthecompanieslistedintheNairobiSecuritiesExchange.Target population was for Top Management and Middle level Management. Thesample sizeofthisstudy composed ofthetop Level ManagementandtheMiddle level Management ofthe57firmslistedintheNairobisecuritiesexchange.The research used a correlation study in nature,The sampling techniques used in the study was stratified simple random sampling the data collected used both primary and secondary data and before the questionnaire was administered it underwent pilot testing.

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