IOSR-JBM   Volume-17 ~ Issue-12 ~ December-2015

Abstract: Goods and Services Tax (GST) is a comprehensive tax levy on manufacture, sale and consumption of goods and services at a national level. One of the biggest taxation reforms in India the (GST) is all set to integrate State economies and boost overall growth. Currently, companies and businesses pay lot of indirect taxes such as VAT, service tax, sales tax, entertainment tax, octroi and luxury tax. Once GST is implemented, all these taxes would cease to exist. There would be only one tax, that too at the national level, monitored by the central government. GST is also different in the way it is levied — at the final point of consumption and not at the manufacturing stage. At present, separate tax rates are applied to goods and services. Under GST, there would be only one tax rate for both goods and services.

[1]. Khan, M., & Shadab, N., Goods and Services Tax (GST) in India: prospect for states. Budgetary Research Review, 4(1), 38–64.n.d
[2]. Vasanthagopal, R., GST in India: A Big Leap in the Indirect Taxation System. International Journal of Trade, Economics and Finance, 2(2), 144–147, 2011.
[3]. The Empowered Committee Of State Finance Ministers (2009), First Discussion Paper On Goods and Services Tax In India, November 10, 2009.
[4]. Nakhchian, A., Gorji, N., Shayesteh, T., & Sheibany, E., Value Added Tax and Its Relationship With Management Information Technology. Interdisciplinary Journal of Contemporary Research in Business, 4(9), 402–410, 2013.
[5]. Cnossen, S., Preparing the way for a modern GST in India. International Tax and Public Finance, 20(4), 715–723, 2013. http://dx.doi.org/10.1007/s10797-013-9281-0
[6]. Nishita Gupta, Goods and Services Tax: Its implementation on Indian economy, CASIRJ Volume 5 Issue 3 [Year - 2014] ISSN 2319 – 9202, Pg. No.126-133.

Abstract: Organizational citizenship is discretionary behaviour that is not part of an employee's normal requirements from the employers but that nevertheless improves the effective functioning of the organization. Effective organizations need employees who will perform duties more than their normal job duties and provide performance that is beyond expectations. In order to achieve the organisational goal, the management need to fulfil employee's job satisfaction, understand their motivation, and create suitable work environments are some of the important thing in management reality.

Key words: Organisational citizenship behaviour, factors of Organisational citizenship behaviour, organisational effectiveness, organisational efficiency,positive work environment.

[1]. Maslow, A. Motivation, and Personality. New York: Harper & Row, 1954.
[2]. Morrison, E. W. Role definitions and organizational citizenship behaviour: The importance of the employee's perspective. Academy of Management Journal, 37, 1994.
[3]. Katz, D., & Kahn, R. L. The social psychology of organizations. New York: 1978
[4]. Organ, D.W. O.C.B. : The Good Soldier Syndrome. Lexington Books: Lexington, MA, 1988.
[5]. Organ, D.W. The motivational basis of organizational citizenship behaviour. Research in Organizational Behaviour 1990. Ehrhart, M. G. (2004).
[6]. Leadership and procedural justice climate as antecedents of unit level organizational citizenship behaviour. Personnel Psychology, 57, 61-94.

Abstract: This study examined effectuation framework as alternative source of finance for SMEs in developing nations context. Specifically, the study examined how the framework fit into the traditional ways and culture of local entrepreneurs as against the formal financial institutions with their attendant obstacles or stringent requirements. A mixed method approach of qualitative approach within a dominant quantitative technique was used to analyse data obtained from a total of 748 firms through questionnaire, while four owner-managers, who were purposively selected, were interviewed in-depth. Data obtained were analysed using descriptive statistical tools and inferential statistical tools of independent t-test, logit regression and effectuation logics. Findings revealed entrepreneurs in SMEs engage in internal financing practices with a strong statistical evidence of dependency on internal financing and that they employ effectuation logics in all its dimensions to circumvent stringent institutional financing requirements with a view to achieving their objectives.

Key Words: effectuation theory; effectuation logic; entrepreneurship; small business; internal financing; external financing.

[1] Adele, H. A. (2014): Social Entrepreneurship in Southwestern Nigeria: A Study of Selected NGOs. Unpublished Ph. D Thesis, Ladoke Akintola University of Technology, Ogbomoso, Nigeria
[2] Abereijo, I. & Fayemi, A. (2005) "Innovative approach to SME financing in Nigeria: A Review of Small and Medium Industries Equity Investment Scheme (SMEEIS).' Journal of Social Science, 11(3): 219-227.
[3] Ayyagari, M., Beck, T. & Demirguc-Kunt, A. (2003) Small and Medium Enterprises across the Globe: A New Database. World Bank Policy Research Working Paper No 3127.
[4] Ayyagari, M., Beck, T., Demirguc-Kunt, A. & Maksmovic, V. (2010) "Formal versus informal finance: evidence from China.' Review of Financial Studies, 3048-3097
[5] Baker, W. E and.; Sinkula, J. M (1999): The Synergistic Effects of Market Orientation and Learning Orientation on Organisational Performance.. Journal of the Academy of Marketing Science 25, 305-318

Abstract: The distribution sector bridges the gap between the producer and consumer, and thus forms a crucial link. The social changes with the rapid economic growth due to availability of trained personnel, fast modernization, and enhanced availability of retail space are the positive effects of liberalization. Nowadays Indian consumers are well versed with the concept of quality, healthy and safety products and services. These demands are visible impacts on the retail sector. This study is based on retailer's perception regarding the consumer buying behavior, consumer preference and purchase decision regarding soya products like soya chunks, soya nuts, soya granules, soya flakes, and soya flour.

Keywords: Consumer Preference, Purchase Decision, Customer Attitude, Retailer's Perception, Suppliers and Vendors.

[1]. Consumer behavior by Hawkins.
[2]. Coughlan, A.T, Anderson, E, Stern, L.W. & El-Ansary, A.I. (2006), Marketing Channels, 7th edition, Upper Saddle River, NJ: Pearson Education Inc.
[3]. Government of India (2011). Annual report (2010-11). Ministry of consumer affairs, department of food & public distribution.
[4]. Retailing by Patrick M. Dunne, Robert F. Lusch.
[5]. The Indian retail sector – book written by Mr. Lakshmi Narayanaswamy & Mudit Sharma.

Abstract: Approaches to the management of organizations are numerous. Many of them however fall within the three popular schools of management, namely: Classical/Formal; Human Angle/Public Relations; and Modern schools. Through a comparative analysis of the several approaches, this paper identifies those that are most suited to the management of broadcasting in developing societies like Nigeria. The chosen approaches are then reviewed to underscore the merits of each of them for easy assimilation by any broadcast manger. In the process, the paperobserves that whereas it is easy to follow some management techniques adopted by many successful broadcast stations suchas good personnel recruitment and training policies, total quality management and effective leadership, it is not similarly easyto emulate how others handled or are handling the crucial nature of their organization's environment because every environment has its own peculiarities.

[1] Aderiye, S. (2004).Manpower Planning in the Nigerian BroadcastingIndustry Lagos: Concept Publications Ltd.
[2] Ahonsi, B. (2009). National life: As it is in sports, Viewpoint Column The Punch. Vo.17 November 11, at back page.
[3] Alabadan, S. (2005).IPC berates Police over attack on Journalists.Nigerian Tribune January 7, p 2
[4] Atoyebi, A. (2001). Radio Nigeria in the Service of the Nation" in Amadi and Atoyebi (eds)Radio Nigeria, Yesterday, Today and Tomorrow. Abuja: North Wood Resources Ltd.
[5] Avolio, B. J. (2007). Promoting more integrative strategies for leadershiptheory building. American Psychologist, 62, 25–33.
[6] Bennis, W. (1989). On becoming a leader. New York: Addison Drucker, P. (1967). The practice of Management.Harper and Row Publishers Inc. New York.
[7] Garba, S. (1998).Corruption in the Media in Ethics in Nigerian Journalism. Abuja: A publication of the Nigerian Media Council.
[8] Goldhaber, G. (1974). Organizational Communication. Dubuque Iowa, Brown Coy Publishers Iredia, T (2012). Communication Skills: Fundamentals of effective Communication in Developing Economies.Abuja, Visual Impressions.

Abstract: The aim of this study is to determine theusage purpos of social network sites with an attention on the conceivable differences between male and female students. These day, social network sites are the most popular and widely used around the globe. The study group consisted of 100 male and 100 female undergraduate students. analysis of the results showed that mostly the student's nature and priorities are the same when using social network sites.

Keywords: Students, Social networks sites, usage priorities

[1]. P. Mustonen, Social Media: A New Way to Success? Turku: Turku School of Economic. 2009. info.tse.fi/julkaisut/kr/Kre1_2009.pdf (diaksespada 2 Mei 2010) [2]. SitiEzaleila Mustafa, AzizahHamzah. 2011. Online Social Networking: A New Virtual Playground. Vol. 5 Issue 2, pV2-314
[3]. A. Feenberg& M. Bakardjieva, "Consumers or citizens? The online community debate", A. Feenberg& D. Barney, Eds. Community in the digital age, pp. 1-30, Maryland: Rowman& Littlefield Publishers,2003.
[4]. L.Q.L. Mew, "Online social networking: a task-person-technology fit perspective." Ph.D. Theses School of Business, George Washington University, 2009.
[5]. S. Tom Tong, et al. "Too much of a good thing? The relationship between number of friends and interpersonal impressions on Facebook", Journal of Computer-Mediated Communication, 13(3), 2008, pp. 531–549. doi: 10.1111/j.1083-6101.2008.00409
[6]. D. M. Boyd & N. B. Ellison, (2007). "Social network sites: Definition, history, and scholarship." Journal of Computer-Mediated Communication, 13(1). pp. 210-230, doi: 10.1111/j.1083- 6101.2007.00393.x

Abstract: In this study, we explore how the international brands alter the market dynamics in a market where national, international and isolated brands are present. The entire focus of the present research is to understand the phenomena of consumer choice and preference in the backdrop of such a market. We accessed consumer choice in the context of these different categories of brands by using a multinomial discrete choice model. The estimated model provides us with several diagnostic findings of managerial interest especially with respect to what kinds of product attributes differentially affect choice probabilities of different categories of brands – the international, the national and the isolated.

Keywords: marketing strategy; segmentation; brand categories; multinomial logit choice Model

[1]. Berrell, J. (1995) Local fall in love with brands. Retail World 48(23): 8.
[2]. Blattberg, R.C. and Wisniewski, K.J. (1989) Price-induced patterns of competition. Marketing Science 8(4): 291.
[3]. Blattberg, R.C., Briesch, R. and Fox, E.J. (1995) how promotions work. Marketing Science 15(3): G122–G132. Chen, S. (2009).
[4]. De Chernatony, L.C., Halliburton, C. and Bernath, R. (1995) International branding: Demand or supply-driven opportunity? International Marketing Review 12(2): 9.
[5]. Bellizzi, J.A., Krueckeberg, H.F., Hamilton, J.R. and Martin, W.S. (1981) Consumer perception of national, isolated, and generic brands. Journal of Retailing 57(4): 56.
[6]. Harris, B. and Strang, R.A. (1985) Marketing strategies in the age of generics. Journal of Marketing 49(4): 70–81. Heiman, A. and Lowengart, O. (2008) the effect of information about health hazards on demand in frequently purchased commodities. International Journal of Research in Marketing 25(4): 310.

Abstract:A study was made at Delhi & Mumbai metropolitan cities of India to ascertain employee satisfaction level relating to job security & working hours among top travel companies of India. For this purpose employees of Make My Trip, Thomas Cook, Cox & King, Yatra, and SOTC were contacted & interviewed in detail. It was found that job security level both at Mumbai & Delhi was quite satisfactory among travel companies' employees. While employees are dissatisfied with excess of working hours. This dissatisfaction level was even higher in Mumbai.

Keywords: Employee satisfaction, job security, working hours, travel companies.

1]. Chi, G. C., Gursoy, D. (2009): Employee satisfaction, customer satisfaction and financial performance: An empirical examination, International Journal of Hospitality Management, Volume 28, Issue 2, pp. 245-253.
[2]. Fischer, R. Rewarding Employee Loyalty: An Organizational Justice Approach. International Journal of Organisational Behaviour, 8(3), 486- 503.
[3]. Halil Zaim & Selim Zaim. (n.d.). Measuring Employee Satisfaction in Small and Medium Sized Enterprises. Retrieved from November 17, 2011, from http://epoka.edu.al/new/icme/2.pdf
[4]. Maria, L., Kraimer, Sandy, J., Wayne, Liden, R. C., & Sparrowe, R. T. (2005). The role of job security in understanding the relationship between employees' perceptions of temporary workers and employees' performance. Journal of Applied Psychology, 90(2), 389-398.

Abstract: Eastern region of Indonesia has over 14 years received additional fiscal capacity and budgetary autonomy that focus on poverty in the context of decentralization but cannot become a potential driving force in improving the social welfare, therefore this study tried to analize the simultaneous effect of fiscal decentralization on poverty in Eastern Indonesia. Results of this research are; 1) Increased portion (ratio) of the total government transfer to total provincial revenues did not significantly affect poverty in eastern
Indonesia, but has significant influence indirectly through investments and through economic growth; 2) Increased portion (ratio) total spending on health and education to total provincial revenues significantly affect poverty, but has no significant influence indirectly through investments and through economic growth.
Keywords: Fiscal Decentralization, Poverty Reduction, Investment.

[1]. Townsend (1985), ―A sociological approach to the measurement of poverty - a rejoinder to Professor Amartya Sen‖, Oxford
Economic Papers, No. 37
[2]. Spicker P, 1993, ―Needs as Claims‖ Journal Social Policy & Administration Volume 27, Issue 1, pages 7–17
[3]. Pantazis, C., Gordon, D. and Levitas, R. (2006) Poverty and Social Exclusion in Britain, Bristol, The Policy Press.
[4]. Cheyne C, O'Brien M and Belgrave M, (1997), ―Social Policy in Aotearoa/New Zealand: A Critical Introduction‖Auckland: Oxford
University Press, 1997, pp. vi, 282
[5]. Asamoi Yoi G (2007) ―Fiscal Decentralization and Poverty Reduction Outcomes: Theory and Evidence‖ Disertation Paper 26,
Georgia State University.
[6]. Sen (1976), ―Poverty: An Ordinal Approach to Measurement‖ Econometrica, Vol. 44, No. 2, pp. 219-231. JSTOR
[7]. Hamid Paddu. A (2010), ―Pengaruh Desentralisasi Fiskal Terhadap Pertumbuhan Ekonomi dan Ketimpangan Regional Di
Indonesia‖ Disertasi, Pasca Sarjana UNHAS.
[8]. Ramirez (1998), ―Does Public Investment Enhance Productivity Growth in Mexico? A Cointegration Analysis‖. Eastern Economic
Journal (JSTOR) Vol. 24, No. 1, pp. 63-82

Abstract:This paper presents the status of internet banking in Dubai, the factors that act as effective tools in acceptance of internet banking and the barriers that slowdown the pace of its adoption. The paper is based on the qualitative research methodology discussed in the research model 'Onion'. 227 responses received through a 'Survey' conducted with the help of a structured questionnaire were statistically analyzed by SPSS. The study finds that convenience, safety and security are the main driving factors in acceptance of the internet banking. Poor quality of internet services, slow computers, absence of direct contact with the bank officials, lack of familiarity with computers and internet are the main barriers in the growth of internet banking in Dubai. Finally, the study suggests measures to improve banking operations with the use of internet banking in Dubai.

Key words: Advantages and disadvantages of internet banking, Barriers, Best practices, Customer attitude, Internet banking.

[1]. Degryse, H. And S. Ongena, Competition And Regulation In The Banking Sector: A Review Of The Empirical Evidence On The
Sources Of Bank Rents, Handbook Of Financial Intermediation And Banking, 2008, 483-554.
[2]. Keivani, F. S. Et Al., A General View On The E-Banking, Ipedr.Com/L43/013-Icfme. 2012- M00033, 2012.
[3]. Hughes, T., Market Orientation And The Response Of Uk Financial Services Companies To Changes In Market Conditions As A
Result E-Commerce, International Journal Of Bank Marketing, 19(6), 2001, 222-231.

Abstract:For most shoppers whom I came across, weekend shopping is an indulgence which they openly resort to and it is an activity to splurge money which is not likely to be like their other activities. Some customers felt that shopping soothes their sense of feeling let down due to other circumstances. With the time shifts in work growing people are spending little time with friends and family and are more involved with their work. This creates a sense of loneliness in them. People who once feel this loneliness will be disturbing their
won thought process and cannot take the right decisions and the process becomes subjective instead of objectivity. Due to lack of enough time in browsing across product categories and taking the right decision they depend more on Advertisements and Visual Appearances and make decisions in flash of second and thus there will be more chances of incidence of impulse purchases.

[1]. Abratt, R., & Goodey, S. D. (1990). Unplanned Buying and In-Store Stimuli in Supermarkets. Managerial and Decision Economics,
11(2), 111-121. http://dx.doi.org/10.1002/mde.4090110204
[2]. Agee T. and A.S.M. Brett. (2001), Planned or Impulse Purchases? How to Create Effective Infomercials, Journal of Advertising
Research, 4(6), 35-42
[3]. Ainslie, G. (1975). Specious reward: a behavioural theory of impulsiveness and impulse control. Psychological Bulletin, 82, 463-96.

Abstract: In past few years, the organized retailing has seen a remarkable growth in Indian retail sector. Growing competition, lowering of trade barriers, and shift towards market economy are adding up more pressure on today's retail organizations to increase their performance levels. The organizations' performance heavily depends upon the individual sales person's performance at the workplace. The emotional intelligence has proved to be an important predictor of work place performance especially in the emotional labour jobs such as sales (Daus, Rubin, Smith & Cage, 2004; Glomb, Kammeyer-Mueller, & Rotundo, 2004).

[1]. Abraham, R. (2000). The Role of Job Control as a Moderator of Emotional Dissonance and Emotional Intelligence Outcome Relationships. The Journal of Psychology, 134(2), 169-184.

[2]. Ahuja, A. (2011). Emotional Intelligence as a Predictor of Performance in Insurance Sector. Asia Pacific Business Review, 7(2), 121-135.

[3]. Bachman, J., Stein, S., Campbell, K., & Sitarenios, G. (2000). Emotional Intelligence in the Collection of Debt. International Journal of Selection and Assessment, 8(3), 176- 182.

[4]. Bar-On, R. (1997). EQ-i: Bar-On Emotional Quotient Inventory: A Measure of Emotional Intelligence: Technical Manual. Toronto, ON: Multi-Health Systems Inc.

Abstract: This study examined the effect of 44 childhood factors (environmental factors) on the success of a person as an adult. The respondents were professionals contacted through the professional network LinkedIn. 334 professionals took part in the survey. Life Success was measured using the question "I am definitely progressing towards my Financial and Career Goals ". Childhood factors were ascertained through a set of 64 questions. Respondents were asked to answer the questions based on their experiences they had till the age of 9. A structured questionnaire was administered among the sample group. Out of the 44 childhood factors which were included in the scope of this study, 19 of them were found to have significant predictive relationship with success in later life. The factors that were found to have a significant predictive relationship are Exposure to successful adults, Being a topper in Academics, Being allowed to pursue Talents and Hobbies, Having loving and caring Teachers, Having friends who are strivers and achievers, Being encouraged by being told "You can do it", Education level of parents compared to parents of peers, Receiving parent's love and care, Getting everything they ask for, Parents active involvement in school.

[1]. How Children Succeed: Grit, Curiosity, and the Hidden Power of Character, July 2, 2013 by Paul Tough

[2]. Grit: The Power of Passion and Perseverance Hardcover – May 3, 2016 by by Angela Duckworth

[3]. Mindset: The New Psychology of Success Paperback – December 26, 2007 by Carol Dweck

[4]. Psychology of Success 5th Edition by Denis Waitley

[5]. Cognitive and attentional mechanisms in delay of gratification-http://www.ncbi.nlm.nih.gov/pubmed/5010404

[6]. Delay of gratification in children-http://www.ncbi.nlm.nih.gov/pubmed/2658056

[7]. The Relationship Between Kindergarten Social Competence and Future Wellness- http://ajph.aphapublications.org/doi/abs/10.2105/AJPH.2015.302630

[8]. Pre-school and early home learning effects on A-level outcomes- https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/472867/RR472A_Pre-school_and_early_home_learning_effects_on_A_level_outcomes.pdf.