IOSR-JBM   Volume-18 ~ Issue-2 ~ February-2016

Abstract: This paper examines the effect of measurement of environmental liability on quality of disclosure on shipping companies. Other objectives are to; determine the effect of external legislation on quality of disclosure, to establish the effect of contemporary management accounting techniques on quality of disclosure, to examine the effect of the components of firm value on quality of disclosure on shipping companies in Nigeria and to investigate the effect of environmental commitment on quality of disclosure on shipping lines in Nigeria. This study adopts both descriptive design and correlation analysis and the population of the study is the registered shipping companies in Nigeria. This study makes use of primary data. Primary data was collected through administering of questionnaires to the respondents who are staff of the shipping companies in Nigeria. Multiple regression models was used to establish the relationship between the dependent variable and the independent variables.

1]. Akhtaruddin, M. (2005). Corporate mandatory disclosure practices in Bangladesh. International Journal of Accounting, 40, 399-422.
[2]. Banerjee, S.B. (2001). Corporate environmental strategies and actions, Management Decision, 39 (1), 36-44.
[3]. Barako, D. G. (2007). Determinants of voluntary disclosures in Kenyan companies annual reports. African Journal of Business Management, 1 (5), 113-228.
[4]. Botosan, C., & Plumlee, M. (2002). A re-examination of disclosure level and the expected cost of equity capital. Journal of Accounting Research, 40 (1) 21-40.
[5]. Botosan, C., Plumlee, M., & Xie, Y. (2004). The role of information precision in determining the cost of equity capital. Review of Accounting Studies, 9 (2) 233-259.
[6]. Bryman, A., & Bell, E. (2007). Business Research Methods. 2nd Ed. Oxford: Oxford University Press.
[7]. Cormier, D., & Magnan, M. (1997). Investors' assessment of implicit environmental liabilities, Journal of Accounting, Auditing and Finance, 16 (2), 215-241.
[8]. Cronbach, L. J. (1995). Coefficient alpha and the internal structure of tests. Psychometrika, Vol. 22(3), 297-334.
[9]. Dawson, C. (2002). Practical Research Methods: A user friendly guide to research, How To Books Ltd, 3 Newtec Place, United Kingdom.

Abstract:The field of HRM is still in its process of growth and development. The organisms of HRM are still grown and developed from its past organisms. So it is difficult to identify one clear framework suitable for the existing scattered views. Up to date, the literature shows that the new trends continuously introducing by the different researchers as per their empirical and conceptual research. In this study, all those papers which are published in prominent HR journals were skimmed. Papers related to the global trends and its effects on organizational performance were categorized and observed in detail. Classification of the literature according to various measurements enabled the researcher to discover new areas that are sufficiently covered in the literature because this study is organized overview covering significant aspects. It was found that HRM is an area that continuous to evoke a lot of debate and the HRM is one of core management area which is directly affected by the Globalization.
Keywords: Human Resource Management Challenges (HRMC). Organization Objectives, HR Trends, HRM Framework, Globalization.

[1]. Ananthram, S. and C. Chan (2013). "Challenges and strategies for global human resource executives: Perspectives from Canada and
the United States." European Management Journal 31(3): 223-233.
[2]. Appelbaum, S. H., et al. (2011). "Globalization of performance appraisals: theory and applications." Management Decision 49(4):
570-585.
[3]. Ashworth, R., et al. (2009). "Escape from the iron cage? Organizational change and isomorphic pressures in the public sector."
Journal of Public Administration Research and Theory 19(1): 165-187.
[4]. Ayyar, R. V. (1996). "Educational policy planning and globalization." International Journal of Educational Development 16(4): 347-
353.
[5]. Biswanath Dutta, D., et al. (2015). "Strategic human capital management for a new University: a case study of Suan Dusit Rajabhat
University." Journal of Knowledge Management 19(1): 108-120.
[6]. Black, M., et al. (2003). "Seeing the elephant: Human resource management challenges in the age of globalization." STRATEGIC
HUMAN RESOURCE MANAGEMENT 410.

Abstract: Background: turnover is a widespread and costly problem within the healthcare industry in both Arab and non-Arabcountries. It decreases customer satisfaction, future revenue growth, productivity and profitability. Integrating research findings across studies is necessary to identify the most important causal factors so interventions aimed at reducing turnover in the healthcare field can be properly targeted. Aim: The present research aimed to explore the impact of the inappropriate utilization of hospital resources on nurse's turnover intentions in Arab as well as non- Arab countries using a meta-analysis.

[1] Arthur, W., Jr., Bell, S. T., Villado, A. J., & Doverspike, D. (2006) The use of personorganizationfit in employment decision making: An assessment of its criterionrelatedvalidity. Journal of Applied Psychology, 91, 786–801.
[2] Baron, J. N., Hannan, M. T., & Burton, M. (2001)Labor pains: Change inorganizational models and employee turnover in young, high-tech firms.American Journal of Sociology, 106, 960-1012.doi:10.1086/320296.
[3] Buerhaus, P. I. (2008) Current and future state of the US nursing workforce. Journal of the American Medical Association, 300, 2422–2424.

Abstract: This paper is an attempt to examine the relationship between various HRD sub-systems and employees job satisfaction. The data for the purpose have been collected by surveying district-level health-care institutions of Kashmir province of Jammu and Kashmir. All types of employees irrespective of gender, age, job category, salaries, or length of service were considered for the study except grade-IV employees. A total of 265 employees participated in the survey. The study explored the HRD climate in all the ten sampled district hospitals of Kashmir and examined the levels of job satisfaction of employees working in these hospitals to verify whether there is any relationship between the two. The study clarifies the effects of HRD climate and its components on Job satisfaction. All the components or sub-systems of HRD climate (performance appraisal and reward, feedback and counselling, potential appraisal and career development, employee welfare and QWL, organization development, and, training and development) have been found influencing job satisfaction.

Keywords: Appraisal, Employee Welfare, Feedback and counselling, Human resource, OD, and, Training.

[1] Wright, P. M., McMahan, G. C., & McWilliams, A. (1994). Human resources and sustained competitive advantage: a resource-based perspective.International journal of human resource management, 5(2), 301-326.

[2] Aswathappa, K. (2010). Human Resource Management- text and cases, Sixth Edition. Tata Mc Graw Hill publications, New Delhi

[3] Peteraf, M. A. (1993). The cornerstones of competitive advantage: a resource‐based view. Strategic management journal, 14(3), 179-191.

[4] Wright, T. A., Cropanzano, R., & Bonett, D. G. (2007). The moderating role of employee positive well being on the relation between job satisfaction and job performance. Journal of occupational health psychology, 12(2), 93.

[5] Veloutsou, C. A., & Panigyrakis, G. G. (2004). Consumer brand managers' job stress, job satisfaction, perceived performance and intention to leave.Journal of Marketing Management, 20(1-2), 105-131.

[6] Rao, T. V., & Abraham, E. (1986). Human resource development: Practices in Indian industries: A trend report. Management & Labour Studies.

Abstract: This paper examines the effect of measurement of environmental liability on quality of disclosure on shipping companies. Other objectives are to; determine the effect of external legislation on quality of disclosure, to establish the effect of contemporary management accounting techniques on quality of disclosure, to examine the effect of the components of firm value on quality of disclosure on shipping companies in Nigeria and to investigate the effect of environmental commitment on quality of disclosure on shipping lines in Nigeria. This study adopts both descriptive design and correlation analysis and the population of the study is the registered shipping companies in Nigeria. This study makes use of primary data. Primary data was collected through administering of questionnaires to the respondents who are staff of the shipping companies in Nigeria. Multiple regression models was used to establish the relationship between the dependent variable and the independent variables.

[1]. Dekker,N. (2015).The 4 + 3 P's in the marketing mix for a tour operator. https://www.rezdy.com/marketing mix for tour operator.
[2]. Discovery Tours Sdn Bhd. (2015). Discover Sabah with us.
[3]. Discovery Tours Sdn Bhd. (2015). Sandakan tour packages. [4]. Kotler, P. (2001).Kotler on marketing.Simon & Schuster.
[5]. Wildlife Tours (2015). Back to nature in Borneo.
[6]. Wildlife Tours Sdn Bhd. (2015). Turtle Islands.

Abstract:In the current scenario it has been found that the dynamic market reviving from the recent recession has seen a lot of changes in the employee's perspectives and behaviour. With new avenues opening up for employees enhancing attrition, each organization needs to map the satisfaction of its employees with the Human Resource (HR) practices it follows to ensure that the talent pool is retained. The present highly ambitious organization and highly ambitious employees put the organization in such a critical condition that conflict
become inherent to the organization.
Key words: conflict, dynamic, perspectives, practices etc.

[1]. Brown Andrea Kirk, Wallace Debra, predicting burnout & job satisfaction in work place counsellors: The influence of role
stressors, job challenge, and organisational challenge, journal of employment counselling, volume 41,PP-29-37,march 2004.
[2]. K.W. De Dreu, van dierendonck Dirk, and T.M. Dijkstra Maria, conflict at work and individual well being, the international journal
of conflict management, vol 15, no.1, pp-6-26.
[3]. Sweta, Srirang Jha, anticidents of interpersonal conflict at workplace.
[4]. Jaramillo Fernando, Mulki Jayparakash and S.Boles James, workplace stressors, job attitude and job behaviors: is interpersonal
conflict the missing link, journal of personal selling and sells management, vol xxxi, no.3, pp-339-356, summer 2011.
[5]. Martin G.E, J.Bergmann Thomas , The dynamics of behavioural response to conflict in work place.
[6]. Verma Anuradha, Malhotra Meenakshi and Bedi Monica, exploring the rrelationship between HR practices and job satisfaction
across selected IT companies, The IUP journal of organisational behaviour, vol-XI,no.1, 2012.
[7]. H. Tinsley Catherine, M. Brett Jeanne, managing workplace conflict(a comparison of conflict frames and resolutions in the US and
Hong kong), academy of management proceeding, 1997.
[8]. Wahyu Ariani. Dirothea, Leader- member exchange as a mediator of the effect of job satisfaction on affective organisational
commitment: an empirical test, international Journal of management, vol-29, no.1,part-1,march-2012.

Abstract:Banks need to ensure their organizational information is kept safely and accessed only by authorized personnel. Protecting information from illegal and inappropriate use is essential for a bank to establish and maintain a competitive advantage. Several studies done in credit risk management have not explicitly linked it to the integrity of information sharing systems across banks. Therefore, the study sought to analyse how systems integrity in credit information sharing practises affects the management of credit risk in commercial banks in Nakuru Town. Descriptive survey design was adopted targeting 88 respondents comprising branch management
and credit staffs drawn from 28 bank branches in Nakuru Town using stratified random sampling.

[1]. Azofra V, Santamaria M (2011), Ownership, control and pyramids in Spanish commercial banks, Journal of Banking and Finance
35, 1464–1476.
[2]. Berry, B. (2010), Customer defection in financial institutions, a phenomenal for redress, Journal of entrepreneurship Vol 12 No 1 pp 4.
[3]. Boru, L.T. (2014). Factors Influencing the Level of Credit Risk in the Ethiopian Commercial
[4]. Banks: The Credit Risk Matrix Conceptual Framework. European Journal of Business and Management. 6(23).
[5]. Cavelaars, P., &Passenier, J. (2012) Follow the money: What does the literature on banking tell prudential supervisors about bank
business models? Journal of Financial Regulation and Compliance, 20 (4), 402 – 416
[6]. Farquhar, Z. (2010), Framework for managerial competence, Limits, suggestions and problem, Journal of Management, 1(4):2
[7]. Ferber, F. (2009), Managers mistake in decision making, the top management dilemma, Journalof Management, 11 (2):32.
[8]. Ferretti, F.F. (2006) Re-thinking the regulatory environment of credit reporting: Could legislation stem privacy and discrimination
concerns?Journal of Financial Regulation and Compliance, 14 (3): 254 – 272

Abstract: This paper traces the evolution of Group development Theory beginning with the seminal work of Tuckman and thereafter. It gives an understanding how groups are formed and what stages of development they go through to accomplish their goals. It also gives an understanding of Gersick's punctuated equilibrium, that significantly impacts the pace at which groups' work, towards accomplishing their task. The paper also distinguishes between groups and teams. It gives an understanding of the theoretical development of group work process focussing on natural groups. The paper would kindle interest for empirical study of group development in natural groups in corporate environment

Key Words: Group development, Teams, Punctuated Equilibrium, Tuckman

[1]. Bales R.F. Strodtbeck F.L., Phases In Group Problem Solving, Journal of Abnormal and Social Psychology, 1951, 46, 485 – 495
[2]. Bruce W Tuckman, Development Sequence In Small Groups, Psychological Bulletin, June 1965, 63 No.6, 384 – 389
[3]. J Stephen Heinen Eugene J.A. Cobson, A Model of Task Group Development In Complex Organisations and a Strategy of Implementation, Academy of Management Review, Oct. 1976, Vol.1,No.4, 98-111
[4]. Bruce Tuckman Mary Ann C Jensen, Stages of Small Group Development Revisited, Group & Organisation Studies, June 1977, 2,4 419 - 427
[5]. Cannie J.G. Gersick, Time and Transition in Work Teams: Towards a New Model of Group Development, Academy of Management Journal, 1988, 31,No.1, 9-41

Abstract: This study examines the state of record keeping by MSEs in Kenya. The research design was descriptive research design with study population comprising all registered retailers, MSEs in clothing and textile, hospitality, processing, manufacturing, beauty products and pharmaceuticals within Meru County Government- Meru. A sample size of 141 businesses and enterpriseswas selected using probability sampling. The data was analyzed using descriptive statistics. The study found out that 77.7% of the enterprises were small sole proprietor, 5.8% were partnerships, 12.4% were run as family owned, 2.5% were a franchise. It was also established that 44.6% percent of the respondents were aged between 31-40 years. Majority of the respondents had formal education (99.2%). It was found that 97% of the respondents had various kinds of business records that ranged from; financial records, previous business records, business plans and sales and credit records.

[1]. Bowen, M., Morara, M., Mureithi, S. (2009). Management of business challenges among smalland micro enterprises in Nairobi Kenya. KCA Journal of Business Management Vol.2,Issue 1.
[2]. Creswell, J. W. (2003). Research Design: quantitative, Qualitative and Mixed Methods approach 2nd Ed. Sage Publications Inc. California.
[3]. Common Wealth of Austraria, (2010). Bookkeeping for Small Business: Guide for Small Business Operators. www.qto.gov.au
[4]. Howard, P. (2009). Good Recording Important for Successful Business. Georgia: Angelo State University.
[5]. Kiraka, R., Kobia,M.,andKatwalo, M. (2012)Micro, Small and Medium Enterprise Growth and Innovation in Kenya: A Case Study on the Women Enterprise Fund By Nairobi, Kenya ICBE-RF Research Report No. 47/13extracted from www.trustafrica.org/.../policy-briefs?...micro-small-and-medium-enterprises
[6]. Mugenda. O.M &Mugenda. A.G. (2003). Research Methods: Quantitative and Quantitative approach. . Nairobi: ACTS press.
[7]. Newman, D. and Logan, D., (2012) "Gartner Introduces the EIM Maturity Model", Gartner Research, ID Number: G00160425

Abstract:Changes in competition which are being observed, constitute both the result and the condition of globalisation. The structure and degree of strictness of competitive fight among global corporations, directly influence the international development strategies of enterprises. Competition on a global scale creates new systems of connections, as well as a new method of assessment of the quality of technological progress and of obtaining competitive advantage. It extorts, so to speak, the creation of new models of organising, different
ways of coordinating and configuring activities and cooperating with the environment. An important solution that leads to an increase in functional efficiency for an enterprise is an offshoring. It is the latest concept, which means the transfer of chosen processes and enterprise functions beyond the borders of the native country. The purpose of this article is to make the reader familiar with the concept of offshoring as the latest trend inherent to the process of globalisation, playing an important role in the process of international expansion of enterprises. In this article the effects of moving the production and service processes abroad has been discussed.
Keywords: globalization, off shoring.

[1]. A. Rzepka, Correlation between regionalization, integration and globalization – a short review, WebScieConf.com 1/2015,
Wydawnictwo Naukowe SILVA RERUM, Poznań 2015, p.68 – 79
[2]. A. Rzepka, Globalization and the knowledge economy - differences and relationships, Lwiv 2013, p. 264
[3]. L. Mączka, Globalizm i regionalizm a globalizacja gospodarki. [In:] Z. Szymala (ed.): Prace z zakresu gospodarki regionalnej.
PWN Research Bulletin, No.588/2002;
[4]. G. W. Kołodko: Globalizacja i transformacja. Iluzja i rzeczywistość, Warszawa 2000, s. 5; G.W. Kołodko: Moja globalizacja, czyli
dookoła świata i z powrotem, Toruń 2001, s. 28.
[5]. A. Gwiazda, Globalizacja i regionalizacja gospodarki światowej, Publisher: ''Adam Marszałek", Toruń 2000
[6]. M. Majchrzak: Offshoring jako nowoczesna forma świadczenia usług w skali międzynarodowej. Publisher: Zeszyty Naukowe
Uniwersytetu Ekonomicznego w Poznaniu, nr 145/2010, s. 145.

Abstract:The overall objective of the study was to investigate the relationship between accounting outsource based on Asset Specificity employed and the financial performance of Small and Medium Enterprises (SMEs) in Nigeria which necessitated a formulation of a hypothesis that there is no significant relationship between accounting outsource based on asset specificity and the financial performance of SMEs in Nigeria. The target population of the study are the SMEs in three Geo-political zones of Southern part of Nigeria consisting of 22,917 SMEs as contained in the report of collaborative study of National Bureau of Statistics and SMEDAN in
the year 2010. Applying a two-stage sampling technique applied chronologically on the target population, a sample size of 411 respondents was obtain for the study.

[1]. Alvarez-Suescun, E. (2010). Combining transaction cost and resource-based insights to explain IT implementation
[2]. outsourcing, Information Systems Frontiers , Vol. 12, pp. 631-645
[3]. Aremu, M.A., & Adeyemi, S. L. (2010). "Small and Medium Scale Enterprises as a Survival Strategy for
[4]. Employment Generation in Nigeria‟ ,Journal of Sustainable Development, vol. 4, no.1; February 2011
[5]. Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management Accounting
[6]. Research, 17(1), 99–120.

Abstract:Without the implementation of a good strategy, a strategy will not work and meaningful in achieving corporate goals. The existence of good organizational culture within an organization will support the implementation of good work activities and the implementation of strategies that good anyway. The purpose of this study was to determine the effect of type typology of organizational culture in Cameron and Quinn (2006), which consists of the Clan, Hierarchy, Adokrasi, Market-oriented to the implementation of corporate strategy GlobalXtreme, to determine the type of typology of organizational culture where the dominant influence on the implementation of the strategy in GlobalXtreme, to determine the influence of cultural dimensions organization consisting of Characteristics dominant, organizational Leadership, Human Resource Management, organization as Bridge cultural Divide, emphasis strategic, Success Criteria of the implementation of corporate strategy GlobalXtreme, to know the dimensions of organizational culture dominant influence on the implementation of corporate strategy GlobalXtreme.

[1] Ahmadi, Seyed Ali Akbar, YasharSalamzadeh,MohammadrezaDaraei, JamshidAkbari. 2012. Relationship between Organizational
Culture and Strategy Implementation: Typologies and Dimension. Global Business and management Research: An International
Journal. Vol 4. No 3 & 4. pp. 286-299
[2] Bindu Gupta.2011. A comparative study of organizational strategy and culture across industry. Benchmarking: An International
Journal, Vol. 18 Iss: 4, pp.510 – 528
[3] Cameron Kim S and Robert E Quinn. 2006. Diagnosing and Changing Organization Culture. Based on The Competing Values
Framework. Revised Edition. The Jossey-Bass. Business & Management Series. Published by Jossey-Bass. A Wiley Imprint 989
Market Street. San Francisco. CA 90103-1741. www.josseybass.com
[4] Janicjevic, nebojsa. 2012.
Theinfluenceoforganizationalcultureonorganizationalpreferencestowardsthechoiceoforganizationalchangestrategy.
Economicannals,Volume7,no.193/April–June2012.

Abstract: Every product be it consumers or industrial has a life cycle. The difference is industrial goods usually have longer life cycle then the consumers goods. When a product idea is commercialised, the product enters into the market and competes with the rivals for making sales and earning profits for the organisation. Duct life-cycle is generally termed as product market life-cycle, because it is related to particular market. For instance, an old product in the market of Delhi may have a new life in some village of Rajasthan. The life-cycle of the product differs from product to product. For instance a refrigerator has a longer life cycle than potato chips. every product passes through certain stages which is known as "product cycle stage

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