IOSR-JBM   Volume-18 ~ Issue-10 ~ October-2016

Abstract: The main purpose of this study is to evaluate the inability of internal control systemon preventing the fraud according toTurkey's Small and Micro Enterprises. It is a known fact that the fast growing SMEs have an important role in Turkey's economy with their global work opportunities. Due to their financial problems, Small and Micro Enterprisescould see the internal control system as an important cost element. Although it may be hard to establish an effective internal control system in such enterprises, with the study conducted, it has been tried to understand the perception and attitude of SME representatives about internal control system and its role on preveting the fraud.

[1] Amudo A., Inanga E. L. (2009). Evaluation of Internal Control Systems: A Case Study From Uganda. International Research Journal of Finance and Economics, 27: 124
[2] Aksoy, T. (2007). DerecelendirmeSüreciIşığında Basel H'ninKOBİ'lereEtkileriveKOBİ'lerceAtılmasıGerekenAdımlar: AnalitikBirBakış.[The Effects of Basel H on SMEs in the Light of Grading Process and the Steps to Be Taken by SMEs: An Analytic Glance] Mali Çözüm, 84,81
[3] Argun D. Biçer A.A. (2009). "Türkiye'deKobilerinDenetimindeYaşananZorluklarveÇözümÖnerileri"[Difficulties in Inspections of SMEs in Turkey and Solution Suggestions], Türkiye 9.Muhasebe DenetimiSempozyumu, s.4
[4] Atmaca, M, (2012), "MuhasebeSkandallarınınÖnlenmesindeİçKontrolSistemininEtkinleştirilmesi‟ [Activation of Internal Control System in Prevention of Accounting Scandals], AfyonKocatepeÜniversitesi, İİBF Dergisi, C.XIV, S I, ss.191-204. [5] Bowen, M., Morara, M., &Mureithi, S. (2009). Management of businesschallengesamongsmallandmicroenterprises in Nairobi-Kenya. KCA journal of businessmanagement, 2(1), 16-31.

Abstract: In order to decide the accurate sales price of the product, it's need to now rationally how to compute the cost of production. It's no problem if the product processing independently. It's not like in the palm oil industry, because of it has two products will out simultanously from the one cycle of processing. From the mill processing of oil palm will be got CPO and PK, while their cost combined in one total cost of production, and how it can be compute seperately. One of the two product is CPO as the main product, and another is PK as by-product................

Keywords: Cost of production, Crude Palm Oil (CPO), Palm Kernel (PK), computation methods, productive-output based, rendement-based

[1] Udoh and Essien, Palm Oil Processing and Marketing and Suitable Livelihood in Rural Communities of Akwa Ibom State South-South-Nigeria, International Organization of Scientific Research Journal of Business and Management (IOSR-JBM) e-ISSN: 2278-487X, p-ISSN: 2319-7668. Volume 17, Issue 10 .Ver. II (Oct. 2015), PP 43-50 www.iosrjournals.org.Impact Factor: 1.129, web site : www.iosrjournals.org.
[2] Syamsul Bahri, Analysis of The Suitable and Fair Depreciation Method Selected for Oil Palm Non-Current Asset, International Journal of Education and Research, Vol. 4 No. 2, February, 2016, Impact Factor:0.247, ISSN 2411-5681, web site : www.ijern.com.
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[4] Riwayadi, Cost Accounting, First edition, Andalas University Press, Padang, Indonesia, 2006.
[5] R.H.V. Corley, P.B. Tinker, The Oil Palm, (Fourth edition, Blackwell Science Ltd., Oxford, United Kingdom, 2003).

Abstract: Stakeholders has significant role in tourism destination development. The aims of the research is to determine the stakeholders perceptions related to the impact of tourism development in Jakarta Old Town. Field survey was conducted through questionnaire distribution to local community, businessmen and governmental officers in Jakarta Old Town area as one of the main tourism destination in Jakarta, Indonesia. Result of the survey shows that stakeholders argues that tourism in Jakarta.............

Keywords: Heritage tourism, destination management, tourism stakeholders

[1] Y. Poria, R. Butler and D. Airey, The core of heritage tourism, Annals of tourism research, 30(1), 2003, 238-254.
[2] L. Hakim, SK. Hong, JE. Kim and N. Nakagoshi,). Nature-based Tourism in Small Islands Adjacent to Jakarta City, Indonesia: A case study from Seribu Islands. Journal of Korean Wetland Society. 9(1), 2007, 31-46.
[3] J. Damanik, Pariwisata Indonesia, antara peluang dan tantangan (Pustaka Pelajar, Yogyakarta, 2013).
[4] A. Robertson, E. Sutanudjaja, A. Henderson and MI. Kusalasari, Analytical Study of Kota Tua Jakarta (UNESCO, Jakarta 2014).
[5] A. Heuken, Historical Sites of Jakarta (Cipta Loka Caraka, Jakarta,2000).

Abstract: Investment decision is of great significance as the process involves taking of risk for an anticipated return, stock market being highly volatile and unpredictable investors have to be careful in analyzing the market trend before committing their finds. Investors are inflamed by their own analysis and judgement of the stock market and the particular company whose shares are quoted on the stock market. Self analysis based on own judgement and experience and Brokers or friends who are involved in the investment and the media reports.............

Keywords: Stock market, Investment decision, Investors, Brokers

[1] Chandra Abhijeet (2008)-Decision Making in the stock market-Incorporating psychology with Finance –Department of commerce and Business studies-New Delhi.
[2] Hoffman, Arivd O,I, Shefrin Hersh and Pnnings Joost MF (2010)-Behavioural portfolio Analysis of Individual Investors- working paper Maastricht University and Junta Clara University .
[3] Subrahmanyam Avanidhar (2007)- Behavioural Finance :A Review and Synthesis –European Financial Management 14(1):12-29.
[4] Subash R(2012)-Role of Behavioural Finance in Portfolio Investment Decisions: Evidence from India-Master Thesis, Faculty of social sciences, charle University Prague,2012.
[5] Pompian,M.(2011)-Behavioural Finance and wealth Management: How to Build optimal portfolios. That Account for Investor Bases, 2nd Edition Wiley Finance publication, New Jersey 2011.

Abstract: Public Health Center (PHC) of Pattallassang as health care unit is required to provide excellent service to the community. This study aims to determine the Community Satisfaction Index (CSI), quality of service and performance of services unit of Pattallassang PHC, TakalarRergency.This research uses descriptive quantitative approach with survey method. The sampling technique used was Accidental Samplingbythe number of respondents as many as 150 people ("number of elements" + 1 x 10) of the total population of the service recipient. Data analysis was done using.............

Keywords: Service, satisfaction, quality, performance

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Abstract: In a competitive business environment and after the implementation of Indian Companies Act-2013, acorporate entity cannot function without fulfilling its obligations towards social welfare activities known as CSR. At present the corporate houses has tobalance theireconomic and financial goalsand optimization of shareholdervalue with maximization of social benefits to the community and contributing for environmental protection. The aim of CSR is to work for developing communities and environment sustainability and to create a healthy society for the future generations. CSR includes Health, Education, Women empowerment, Environment sustainability and other activities as permitted under the Companies Act, 2013 for a better society.

Keywords: Corporate Social Responsibility(CSR),Public Sector undertakings

[1] Banerjee,S.B.,Lyer,E.S.andKashyap,R.K.(2003),"CorporateEnvironmentalism:AntecedentsandInfluenceofIndustryType‟,JournalofMarketing,67,pp.106-122.
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Abstract: NPAs has developed since over 10 years as an annoying terrorizing to the managing an account part in our nation sending frustrating signs on the supportability and insurability of the influenced banks. NPAs bring up the credit danger of the banks. Operational viability of the banks is influenced by the nature of advances which thus affects the gainfulness, liquidity and dissolvability position of the banks. In this paper the creator has attempted to demonstrate the late patterns and its preventive measures to control NPAs in Indian keeping money segments in present situation on the premise of optional information sources.

Keywords: NPAs, Public Sector, Private Sector, Gross NPA, Net NPA.

[1]. Ahmad Moid U., (2013), My Bank has better NPA than your BJR), Bank, Vol.3, APOT Issue 2, ISSN 2319-5576, pp 55-61.
[2]. Balasubramaniam C.S., (2012) Non Performing Assets and Profitability of Commercial Banks in India: Assessment and Emerging Issues, Abhinav, National Monthly Refereed Journal of Research in Commerce & Management, Vol. 1, Issue 7, pp 41-52.
[3]. Chakraborty Anindita, (2012), Employees'Studyof Public SectorTowardsBanks,BusinessNPAs: Spectrum, Vol I, No. 3, January -June ISSN-2249- 4804, pp 1-11.
[4]. Chaudhary Kajal and Sharma Monika, (2011), Performance of Indian Public Sector Banks and Private Sector Banks: A Comparative Study, International Journal of Innovation, Management and Technology, Vol. 2, No. 3, June, pp 249-256.
[5]. Kaur Kamalpreet and Singh Balraj, (2011), Non-Performing Assets of Public and Private Sector Banks (A Comparative Study), South Asian Academic Research Journals, Vol. 1, Issue 3, December, pp 54-72.

Abstract: This article focuses on the awareness level of the Lebanese and Romanian SMEs to global performance concepts and subsequently social responsibility. It especially emphasizes the possible link between social performance and financial performance within the companies and thus advances the financial policy of SMEs, their socially responsible practices and reasons for this commitment to the search for a global performance..............

Keywords: Global Performance, Financial Performance, Social Performance, Lebanese SMEs, Romanian SMEs, Corporate Social Responsibility

[1] ALLOUCHE, J., LAROCHE, P. (2005), « Responsabilité sociale et performance financière des entreprises : une synthèse de la littérature », colloque : La responsabilité sociale de l'entreprise : réalité, mythe ou mystification ?, Nancy, 17-18 mars 2005
[2] BADREDDINE, A. (2011), « Les effets de la multibancarisation sur le financement des PME par les banques », Thèse de doctorat en Sciences de Gestion, sous la direction de Fabrice ROTH, Ecole doctorale Sciences économique et de gestion, Université Lyon 3.
[3] BERGERON, H. MARCHAND, M., ROY, C. (2014), «Pilotage de la performance durable et PME : vers un tableau de bord intégratif », In. Labelle F., Hervieux C. et Turcotte M-F., Les PME en marche vers le développement durable, Presses de l'Université de Québec, Canada.
[4] BNOUNI, I. (2011), « Performance financière et performance sociale : Etat de l'art », Communication lors de la 20ème conférence de l'AIMS, Nantes, 7-9 juin.
[5] BOURGUIGNON, A. (2007), « Sous les pavés la plage...ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance », Comptabilité Contrôle Audit, 1(3), 1997, 89-101.

Abstract: The Indian managing an account framework has experienced huge change taking after monetary part changes. It is embracing global best practices with a dream to fortify the keeping money area. A few prudential and provisioning standards have been presented, and these are pressurizing banks to enhance productivity and trim down NPAs to enhance the monetary wellbeing in the keeping money framework. Out of sight of these improvements, this study endeavors to inspect the condition of issue of the Non-performing Assets (NPAs) of the general population area banks and private............

Keywords: old private sector banks, new private sector banks, credit risk.

[1] Arora, U., Vashisht, B. and Bansal, M. (2009), An Analytical Study of Growth of Credit Schemes of Selected Banks (March 26, 2009). The Icfai UniversityJournal of Services Marketing, Vol. VII, No. 1, pp. 51-65, March 2009.
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