IOSR-JBM   Volume-18 ~ Issue-11 ~ November-2016

Abstract: Under the circumstances of increased market competition, functioning market mechanism and globalization of the economic processes, the management of the separate economic entities emerges as a more comprehensive and challenging process than ever before. The availability of sufficient, high quality and timely information becomes a key element for making appropriate management decisions

Keywords: Management decisions, accounting information, accuracy, intelligibility, relevance of the information

[1]. I. Dushanov, M. Dimitrov, Course in enterprise accountancy, six essential revised edition (Sofia: Romina, 2008) 34-41
[2]. V. Filipov, New accountancy legislation, book first, (Sofia: Publishing complex "labour and law", 2016) 88-89
[3]. A. Svrakov, B. Brezova and others, New accountancy legislation, book second, (Sofia: Publishing complex "labour and law", 2016) 39-41
[4]. R. Zlateva, The project – strategic and ethical foreshortenings, (Shumen: University press "Bishop Konstantin Preslavsky 2015) 127

Abstract: Financial literacy has been defined as the ability to read, analyze, manage and communicate about the personal financial conditions that affect material well being. It includes the ability to discern financial choices, discuss money and financial issues without discomfort, plan for the future and respond competently to life events that affect everyday financial decisions, including events in the general economy. While many such definitions could be identified through the well established studies in this regard, lacuna on the measurement scheme constituting the components of financial literacy could be noted in the literature. Through the well established study in these aspects.........

Keywords: Financial literacy, Financial products, Personal finance, Financial attitude, Financial education, Financial capability, Financial skills, Financial capacity, Financial inclusions, Financial behaviour, Financial stability and Financial decisions

[1]. Alliance for Financial Inclusion, (2010). The AFI Survey on Financial Inclusion Policy in Developing Countries: Preliminary Findings. AFI Policy Note, Bangkok, Thailand.
[2]. K. Mittal, (2012). Foreign Exchange Market In India: Derivatives, Expertise And Insig Gian Jyoti E-Journal, 1 (3) 172-176.
[3]. Anz Bank, (2011). Anz Survey of Adult Financial Literacy in Australia , The Social Research Centre, Department of Financial Inclusion & Capability, The Australia and New Zealand Banking Group Limited ( ANZ) , Australia.
[4]. Carol Anderson, Jamie Kent, Deanna M. Lyter, Jurg K. Siegenthaler & Jeremy Ward, (2000). Personal Finance and the Rush to Competence: Financial Literacy Education in the U.S. Credit Literacy: What Price Perception, Journal of Economics and Business, 6 (2) 1258.

Abstract: Organisations thrive on a handful of skilled personnel to achieve imagined visions and aspirations. Unfortunately the demand for skilled personnel has become a concern especially in major international organisations. This organisation's vision is to develop underprivileged nations across the globe. Of late, their division in South Sudan (SS) experienced an exodus of skilled personnel with unsuccessful efforts to recruit and retain skilled personnel despite boasting an attractive pay structure and provision of subsidised accommodation and transport to and from work. The aim of the study was to investigate the challenges faced by this organisation in the recruitment of skilled personnel.........

Keywords:Recruitment challenges,staff retention, unfavourable working conditions

[1] Ahmad, N., Tariq, M., S., Hussain. A (2015). Human resource practices and employee retention, evidences from banking sector of Pakistan. Journal of Business and Management Research, 7 (2015) 186-188
[2] Cheong. Y, Rahman. R., H., and Mahidi.A., S., (2015) HRD Strategies and Employee Retention: A Review.Australian Journal of Basic and Applied Sciences 9(4): 57-62
[3] Cooper, C. R. & Schindler, P. S. (2008). Business Research Methods (10 Ed.). Boston: McGraw-Hill.
[4] DeFusco, R. A., McLeavey, D.W., Pinto, J.E., Runkle, D.E. (2011). Quantitative Investment Analysis Vol.2 of CFA Institute Investment Series. New Jersey. John Wiley & Sons.
[5] Duyan, E.C., Aytaç, S., Akyıldız, N. &Laar, D.V. (2013). Measuring Work Related Quality of Life and Affective Well-being in Turkey, Mediterranean Journal of Social Sciences, 4:1, 105-116.

Abstract: This study envisaged to determine the relationship between Value Added Statement Disclosure and financial performance of non-financial firms listed in the Nairobi Securities Exchange (NSE). Performance indicator was market based measurement (Tobin's Q ratio). The study employed descriptive cross-sectional research design. A census of 45 non- financial firms listed in NSE, was taken. The study used secondary panel data contained in the annual reports of non-financial firms listed in NSE, Kenya. The data was extracted from the NSE hand book for the period 2011-2015 and from companies' websites. This was complimented by semi-structured questionnaires which were given to 45 Chief Executive Officers. Data analysis was done by both descriptive (measures of central tendency and dispersion) and inferential statistic (multiple regression analysis and correlation analysis).........

Keywords: Value Added Statement Disclosure, Tobin's Q, non-financial firms

[1] Al-Shammari, B. (2008). Voluntary disclosure in Kuwait corporate annual reports. Review of Business Research 8: 1, 62-81.
[2] Adams, M. B. (1996). Determinants of voluntary disclosure by New Zealand life insurance companies: a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy at Massey University (Doctoral dissertation).
[3] Barako, D.G., Hancock, P., Izan, I.H.Y. (2006). Factors influencing voluntary corporate disclosure by Kenyan companies. Corporate Governance: An International Review 14:2,107-125.
[4] Binh, T. Q. (2012). Voluntary disclosure information in the annual reports of non-financial listed companies: the case of Vietnam. Journal of Applied Economics and Business Research, 2(2), 69-90
[5] Breusch, T. S., and Pagan, Adrian R (1979). "A Simple Test for Heteroscedasticity and Random Coefficient Variation." Econometrica 47 (September 1979):1287-94.

Abstract: This study aimed to determine the effectof management function on Cooperativeperformance of "IbuAni" in Kalabahi, Alor district. The population in this study are all members of the cooperative as many as 280 people, with a total sample of 84 people. Data collection techniques using questionnaires and analyzed with multiple linear regression model. The results showed that the effect of management function (planning, organizing, actuating and controlling)on cooperative performance is 32,7%.

Keywords: Function Management, Cooperative Performance

[1] Aini, Y. M., Hafizah, H. A. K., and Zuraini, Y. (2012), "Factors Effecting Cooperatives' Performance in Relation to Strategic Planning and Members' Participation,‟ Procedia-Social and Behavioral Sciences, 65, 100-105.
[2] Parasuraman, Leonard L. Berry. (2008). Delivering Quality. New York : The Free Press.
[3] Herdhiana. (2004). Dalam Jurnal Upaya untuk Mencapai Keberhasilan Berwirausaha di Koperasi. info@koperindo.com.
[4] Rivai. (2004). "Mengukur dan Meningkatkan Kinerja Koperasi". Dalam Jurnal Penilaian Kinerja. http://jurnal-sdm.blogspot.com.
[5] Gungor, Pinar. (2011). The Relationship Between Reward Management System and Employee Performance with the Mediating Role of Motivation: A Quantitative Study on Global Banks. Okan University, Istanbul, 34722 Turkey. Vol.1. No 2.pp.1510-1520.

Abstract: The teaching profession has always been facing challenges. Some of these challenges have made teachers either continue in the profession or quit. It is very vital to study the many reasons why teachers choose to remain in the profession or move to other greener pastures. The purpose of this study was to determine the role of non-monetary reward management practices on teachers' retention in public primary schools in Turkana east sub-county. The specific objectives of this study were; to determine the effect of job security on teacher retention, to find out the effect of on the job training on teacher retention and to establish the effect of job flexibility on teacher retention in public primary schools.........

Keywords: Job Security, on the job training, Job flexibility and teachers retention.

[1] Acre, J., Luna, D., Borjian, A., & Conrad, M. (2005). "No child left behind: Who wins? Who loses? Social Justice." 32 (3), 56-71. Retrieved from http://search.proquest.com/docview/231894605?accountid=40833.
[2] Adams, S. J., Heywood, J. S., & Rothstein, R. (2009). Teachers, performance pay, and accountability: What education should learn from other sectors. Washington, D.C.: Economic Policy Institute.
[3] Aequus Partners (2010). Workplace Flexibility: Advice, Training, Research. Retrieved October 6th, 2010 from http://www.workplaceflexibility.com.au/index.htm
[4] Aghazadeh, S.-M. (2003). "The Future of Human Resource Management. Work Study", 52 (4), 201-207.
[5] Alderfer, C. (1969). Existence, relatedness, & growth. New York: Free Press.

Abstract: Several organizations across the globe have been faced with difficulties in attaining their organizational goals. Owing to the difficulties, some organizations have crumbled to their knees leading to more costly challenges. Thus, the purpose of the study was to assess the effects of performance management process on employee productivity; A survey of commercial banks in Turkana County. The objectives of the study were to: establish the effects of performance appraisal system on employee productivity assess the effects of training and development on employee productivity and examine the effects of reward system.........

Keywords: Employee productivity, Performance Management Process, Performance appraisal system, Reward system and training and development

[1] Abdul, H. (2011). Employee development and its effects on employee performance framework. International Journal of business and social sciences, pp 224-229.
[2] Abdus, S. N. (2011). Training and development strategy and its role in organizational performance. Journal of public administration and governance, ISSN 2161-7104.
[3] Al-Ahmadi, (2009). Factors affecting performance. Riyadh region Saudi Arabia.
[4] Ali, R., & Ahmed, M. (2008). The Impact of Reward & Recognition Programs on
[5] Amos, T.L.; Ristow, A.; Ristow, L. &Pearse, N.J. (2008). Human Resource Management. 3rd Edition. Cape Town: Juta & Co Ltd

Abstract: Teacher career development as a quality improvement process personal toward career paths are influenced by many factors, such as organizational, cultural factors and individual factors. This study aimed to analyze the influence of Leadership Style and Culture Organization of the Career Development of Teachers either partially or simultaneously on a religious ministry Jambi Province. The study was conducted at Islamic schools in the ministry of religious affairs in the province of Jambi........

Keywords: Leadership Style, Organizational Culture, Career Development.

[1] Bambuwela P.M., dan De Alwis A. Chamaru, Effects of Glass Ceiling on Women Career Development in Private Sector Organizations – Case of Sri lanka, (Journal of Competitiveness. Vol. 5, Issue 2, June 2013).
[2] Colquitt, et al, Organizational Behavior, Improving Performance and Commitment in the Workplace (New York: McGraw-Hill Companies, 2009)
[3] Danang Sunyoto, 2014.Human Resources Management. Yogyakarta: CAPS (Center for Academic Publishing Service). 2013.
[4] Fred C. Lunenburg, Organizational Culture-Performance Relationship: Views of Excellence and Theory Z, National Forum of Educational Administration and Supervision Journal, Volume 29, Number 4, 2011.
[5] Fred Luthans, Organization Behavior, Edisi 10, Terj. Vivin Andhika Yuwono, dkk (Yogyakarta: Andi, 2006).

Abstract: This Work is the result a study that aims to reduce down time in the cutting area in the context of a re-locating. The works presented in this paper joins within the project of maintenance down time reduction in the cutting area; they focus on the detailed internal and external problems of this area, where we have proposed solutions to improve the availability of equipments, by using the PRCM approach, integrated into the general work methodology DMAIC. In fact, with a large number of failures, industrial companies must produce and improve their production, and ensure the operational maintenance of their equipments with an optimal maintenance cost, thus practical solutions are essentials. Therefore, our efforts in this project focuses on the analysis of current down time and optimize it by using the basic concepts of PRCM to be framed by the steps of the DMAIC methodology of work in order to achieve the objectives set by maintenance department.

Keywords: DMAIC, down time, Equipment availability, optimal maintenance cost, PRCM,

[1] Jeroen de Mast, Joran Lokkerbol, An analysis of the Six Sigma DMAIC method from the perspective of problem solving, International Journal of Production Economics, Volume 139, Issue 2, October 2012, Pages 604-614, ISSN 0925-5273.
[2] Manik Madhikermi, Sylvain Kubler, Jérémy Robert, Andrea Buda, Kary Främling, Data quality assessment of maintenance reporting procedures, Expert Systems with Applications, Volume 63, 30 November 2016, Pages 145-164, ISSN 0957-4174.
[3] Duane Kritzinger, 5 - Failure Modes and Effects Analysis, In Aircraft System Safety, Woodhead Publishing, 2017, Pages 101-132, ISBN 9780081008898.
[4] Yan Liu, Han Koo Jeong, Matthew Collette, Efficient optimization of reliability-constrained structural design problems including interval uncertainty, Computers & Structures, Volume 177, December 2016, Pages 1-11, ISSN 0045-7949.
[5] Dinh Tuan Nguyen, Yann Dijoux, Mitra Fouladirad, Analytical properties of an imperfect repair model and application in preventive maintenance scheduling, European Journal of Operational Research, Volume 256, Issue 2, 16 January 2017, Pages 439-453, ISSN 0377-2217.

Abstract: Systems of compensation are a fundamental part of the relationships established by any organizations with their staff. For quite some time researchers have perceived systems of payments as an efficient way of bringing market like labor exchanges in any organization. This view suggests that only economic considerations matter for getting to know how systems of compensations effect organizations as well as their employees. Advances on researches in organizations, especially the ones concerned with issues of fairness and justice indicate that understanding fully the outcomes of compensation systems require someone to examine their psychological, social and moral effects.........

Keywords:Compensation, Justice, Motivation

[1] Brockner, et al. (1997). When trust matters: The moderating effects of outcome favorability, Administrative Science Quarterly, 42, 558-583
[2] Carnegie, D. (1987). Managing through people. New York: Dale Carnegie & Associates Inc.
[3] Cropanzano, R. & Greenberg, J. (2001). Advances in organizational justice. Stanford: Stanford University Press.
[4] Cropanzano, R. & Folger, R. (1998). Organizational justice and human resource management. Sage publications.
[5] Cropanzano, R. et al. (2001). Moral virtues, fairness heuristic, social entities and other denizens of organizational justice. Journal of vocational behavior, 58, 164-209

Abstract: The main purpose of this study is to examine the variables that influence adoption of accounting ethics codes by professional accounting and auditing in MAS region. The study assesses the perceptions via an online survey of 143 questionnaires were distributed from which a total of 70 usable responses (independent auditors) were received, providing a response rate of approximately 79.55%, while a total of 32 usable responses (professional accountants) were received, providing a response rate of approximately 58.18%. The findings suggest that there is significant difference in the perception of respondent regarding factors influencing the adoption of accounting ethics codes by professional accounting and auditing in MAS region for extremely higher level of "integrity" and "objectivity" observed.

Keywords: Ethics Codes, Professional Accounting, Auditing, Adoption, IFAC

[1] AAT Association of Accounting Technicians (2014). AAT CODE OF PROFESSIONAL ETHICS. [online available] file:///G:/Ethics/1/important/New%20folder/AAT_Code%202014.pdf.
[2] Abdolmohammadi, M., Read, W., & Scarbrough, D. (2003). Does selection-socialization help to explain accountants‟ weal ethical reasoning? Journal of Business Ethics, 42, 71-81.
[3] Akenbor C.O., & Onuoha T.E. (2013). Ethical concept and professional judgment in corporate financial reporting-Empirical evidence from Nigeria. The Business and Management Review, 4(2), 78-90.
[4] Almer, E.D., Gramling, A., & Kaplan, S.E. (2008). Impact of post-restatement actions taken by a firm on non-professional investors‟ credibility perceptions. Journal of Business Ethics, 80(1), 61-76.
[5] Ampofo, A., Mujtaba, B., Cavico, F., & Tindall, L. (2004). The relationship between organizational ethical culture and the ethical behavior of employees: A study of accounting and finance professionals in the insurance industry of United States. Journal of Business and Economics Research, 2(9), 13-24.9

Abstract: The Nigerian Civil Service is one arguably fraught with high occasions of insubordination, disregard for professionalism and nonchalance towards role expectations. Scores of previous research have investigated this phenomenon; however, it prevails with consequences most often embarrassing. This research examined the relationship between workers'incessant nonchalant attitudeand the powerlessness of most first-linedelegate authorities or unit heads in selected public parastatals in Rivers State, Nigeria. The concept of authority and power as regards punishment, sanctions and rewards are broadly discussed. The results from a sample of 12 departmental heads and 14 supervisors reveal a strong link between workers' incessant nonchalant attitude and the inability of relevant first-line delegate authorities to take decisive measures or actions as espoused from the data. The implications of this finding are discussed and recommendations proffered accordingly.

Keywords:Dummy authority, powerlessness, non-recognition, leadership, workers' nonchalance

[1] Adeoti, J.O. (2011). Total quality management (TQM) factors: An Empirical study of Kwara State government hospitals,Ethno Med, 5(1): 17-23.
[2] Aghion, P., &Tirole, J. (1997).Formal and real authority in organizations.Journal of Political Economy, 105(1), 1–29.
[3] Aguinis H. (2009). Performance management. Upper Saddle River, NJ: Pearson Prentice Hall
[4] Ajila, C.O., &Omotayo, S. (2002). Workers' attitude towards disciplinary actions in business Organisations.Journal of Social Sciences, 6(4), 271 – 278
[5] Anazodo, R., Okoye, J.C.,&Chukwuemeka, E. O. (2012).Civil service reforms in Nigeria: The journey so far in service delivery. American Journal of Social and Management Sciences, 3(1), 17-29.

Abstract: The purpose of the study was to assess the mediating effect of employee commitment on the relationship between incentives and employee performance at agriculture development Corporation (ADC). The study was guided by the following objectives; To assess the mediating effect of employee commitment on the relationship between incentives and employee performance, (a)to assess the mediating effect of employee commitment on the relationship between monetary incentives and employee performance. (b) to assess the mediating effect of employee commitment on the relationship between non-monetary incentives and employee performance. The study adopted the Maslow hierarchy of needs theory. The study adopted a case study design with an intention of describing a single unit in context holistically.........

Keywords: Employee Commitment, Incentives and Employee Performance

[1]. Abbas, A., & Hammadi, S. (2009). Motivations and their Effects on Performance . Tanmiat Alrafidain , 93(31).
[2]. Ahmed, M. M. (2014). Impact of Monetary Rewards on Employee Performance and Job Satisfaction (An Empirical Study of the Insurance Sector of Pakistan). Interdsciplinary Journal of Contenporary Research in Business, Vol5 No. 11 276-283.
[3]. Alfandi, A. M., & Alkahsawneh, M. S. (2014). The Role of the Incentives and Reward System in Enhancing Employee's Performance : A Case of Jordanian Travel and Tourism Institutions. International Journal of Academic Research in Business and Social Sciences, 4(4), 326-341.
[4]. Armstrong. (2007). Organisation and People Employee Reward. Broadway Wimbledon: CIPD publishers.
[5]. Armstrong, M. (2006). Human Resource Management, 8th edition Practice. London: Kogan Page Limited.

Abstract: In an increasing saturated global tourism market the fundamental task for the tourist destination management, is the understanding how tourism destination competitiveness can be enhanced and sustained. Therefore tourism managers have to identify and explore competitive advantages and analyze the actual competitive positioning. The constantly, growing number of travel destination in both Kenya and the rest of the world has put a lot of pressure on the management of Hell's Gate National Park to competitively position the park in the tourist market place and to do so in sustainable manner. Hell's Gate National Park tourist competitiveness on the global market is on the decline,........

Keywords:Critical success factor,Competitive position,supporting resources,Quality experience

[1]. Blanke, J and Chiesa, T (2013) The Travel & Tourism Competitiveness Report 2013. Insight Report, World Economic Forum
[2]. Crouch, G.I., & Ritchie, J.R.B. (2005).Tourism, Competitiveness, and Social Prosperity. Journal of Business Research, 44:137-52.
[3]. Dwyer, L., P.Forsy, &Rao. (2006).The Price Competitiveness of Travel and Tourism: A Comparison of 19 Destinations. Tourism Management, 21 (1); 9-22.
[4]. Kareithi, S. (2013). Coping with declining tourism: Examples from communities in Kenya. Pro Poor Tourism Working Paper No. 13.
[5]. Kenya Tourism Board, 2011. Annua Report. Nairobi: Land & Marine Publication Kenya Limited.5.

Abstract: In the employment field, work pressure, anxiety, employee's stress, agitation, depression or irritability all are related to the various factors of emotional intelligence. All these emotional intelligence symptoms could harm employee's performance. It can direct either a higher or lower level of morale, which will ultimately impact employee's performance in a positive or negative way. This research paper sheds light to comprehend the performance level of employees in educational institutions of Dera Ghazi Khan, Multan and Bahawalpur, Pakistan. This research study focuses on recognizing emotional intelligence factors and employees of the educational institute and its relation to their job performance level.

Keywords: Emotional Intelligence, Employee Performance, Self Awareness, Self management, Self motivation, Empathy, Social Skills

[1]. Ali, A. K. (2013). Employee Emotional Intelligence and Employee Performance in the Higher Education Institutions in Saudi Arabia: A Proposed Theoretical Framework. International Journal of Business and Social Science , 4 (9).
[2]. Alias, I. (2005). Paper presented at the "Seminar PsikologiPerkhidmatanAwam‟. Putrajaya Convention Centre. Retrieved from http://www.scribd.com/doc/4991391/aplikasi-psikologi-dalam-pengurusan-sumber-manusia-perkhidmatanawam-malaysia-1
[3]. Anuradha, M. (2013). a study of how emotional intelligence reduces occupational stress among teachers. International Monthly Refereed Journal of Research In Management & Technology , 2.
[4]. Arvind, H., Soofi, A. M., & Ruwaiya, S. S. (2013). a study on emotional intelligence among teachers: a case study of private educational institutions in muscat. International Journal of Application or Innovation in Engineering & Management , 2 (7).
[5]. Ashforth, B. E., & Humphrey, R. H. (1995). Emotion in the workplace. A reappraisal. Human Relations , 48 (2), 97-125..

Abstract: Employee turnover is a significant factor that is of vital importance to the employees of the organization. The current study traces the reasons of employee turnover in the telecommunication sector of Pakistan. The target population for this research study was the employees of telecom sector of district D.G.Khan and Multan. For this study, survey method was adopted by floating questionnaire which served as a tool for collecting research data. The research results have revealed that employee turnover depending upon factors such as (firm stability, pay level, industry, work situation, training and supervision) have significant impact on organizational effectiveness......

Keywords:Employee Turnover, Organizational Effectiveness, Banking sector, Firm stability, Pay level, Industry, Work situation, Training and Supervision

[1]. Abdul, G. A., & Kaleem, U. A. (2014). "employees turnover rate in oil refineries- a case study of pak arab refinery ltd (parco)". European Centre for Research Training and Development UK , 2 (3), 73- 86.
[2]. Abelson, M. A., & B, D. B. (1984). Optimal and dysfunctional turnover. Toward an organizational level model. Academy of Management Review , 9, 331-41.
[3]. Aiza, H. R., & Abdus, S. A. (2013). impact of talent management and employee turnover intention on organizational efficiency- a case of telecommunication sector of pakistan. Sci.Int(Lahore) , 25 (3), 655-660.
[4]. Alexander, J. B., J, & Nuchols, B. (1994). Nursing turnover and hospital efficiency: an organization level analysis. Industrial Relations , 33 (4), 505-520

[5]. Chen, M. F., Lin, C. P., & Lien, G. Y. (2010). Modeling job stress as a mediating role in predicting turnover intention . The Service Industries Journal , 1743-9507.