IOSR-JBM   Volume-19 ~ Issue-6 ~ June-2017

Abstract: The objective of this study is to examine corporate social and environmental disclosure and holistic growth in the Positive Accounting Theory (PAT) view. Specifically, the paper investigates the relationship that exists between corporate social responsibility and Return on asset, leverage, and firm size. The data for this study were obtained from secondary source which were collected from the audited annual reports as well as accounts of the listed Deposit Money Banks in Nigeria. The paper is descriptive and highly empirical as it embraces the use of panel regression technique as tool of analysis. The regression analysis shows that corporate social and environmental is associated with: ROA, firm' size, and leverage. Therefore, the outcomes confirm positive relationship between support the bonus plan hypothesis and political cost hypothesis, while association with debt/equity hypothesis is negative. The study recommends effective disclosure of corporate social responsibility as one of factors that brings about holistic growth..............

Keywords: Corporate Social and Environmental Disclosure, Positive Accounting Theory, Bonus Plan Hypothesis, Debt/Equity Hypothesis, Political Cost Hypothesis

[1] Ajide, F. M., & Adetunji, A. A. (2014). The effects of corporate social responsibility activity disclosure on corporate profitability:
Empirical evidence from Nigerian commercial banks. IOSR Journal of Economics and Finance, 2(6), 17 – 25.
[2] Ahmed, Z., Hazzan, S., & Mohammad, J. (2003). Determinants of environmental reporting in Malaysia. International Journal of Business Studies, 11(1), 69-90.
[3] Amole, B. B., Adebiyi, S. O., & Awolaja, A. M. (2012).Corporate Social Responsibility and Profitability of Nigeria Banks – A Casual Relationship. Research Journal of Finance and Accounting, 3(1): 6-17.
[4] Banwarie, U. R. (2011). The relationship between ownership structure and CSR disclosure. Unpublished doctoral thesis, Erasmus National University
[5] Belkaoui, A. R. (2014). Accounting theory. 5th edition: USA, Learning Solution Specialty Publications Ltd.

Abstract: The study aims to examine the affects of oil prices on economic growth amidst oil crises in Sultanate of Oman and to find out economic diversification plans in Sultanate of Oman amidst oil crises. Descriptive research design was adopted for the present study. The data was collected through secondary sources and it is found that to diversify economy there must be some shift in economic plans and policies. Diversification is needed due to decline in oil prices as 80% of the country's economy is from Oil. To stabilize earnings and increase revenue of the country's economy diversification can be done by promoting industrial sector, market for non-oil products can be encouraged and marketing of tourism is also one of the alternatives to develop economy in Sultanate of Oman.

Keywords: Diversification, Economy, Economic growth, Oman, Oil crises.

[1] AlameenMohammad,M.Yousif, The Norwegian oil experience of economic diversification:A comparative study with Gulf Oil, European Journal of Business and Management. Vol.8,no.15, 2016, 94-101.
[2] Chris Ifeanyi.O, Amujiri,A.B, Ndibe,B. N, Diversification of the economy: A panacea for Nigerian economic development. International Journal of Multidisciplinary Research and Development. Vol.2, Issues.5, 2015, 477-483.
[3] Shayah,H.M, Economic Diversification by boosting non-oil exports (Case of UAE). Journal of Economics, Business and Management, Vol.3, No.7, 2015, 735-738.
[4] Marzoviall.O, Economic Diversification in GCC countries and the optimality of a monetary union. European Scientific Journal.Special edition Vol 1, 2014, 658-675.
[5] Hvidt.M, Economic Diversification in GCC countries: Past record and Future trends. Research paper, Kuwait programme on Development, Governance and Globalization in the Gulf States.No.27, 2013, 1-49.

Abstract: Total Quality Management (TQM) plays an important role to improve the productivity and quality of the product in dairy industry. This paper seeks to make a comparative study on the TQM applications of cooperative and private dairy in Krishna District, Andhra Pradesh. A study was carried out to assess the Total Quality Management factors in each of the dairy. An extensive literature survey suggests that there are some important TQM factors like Quality Culture, Focus on Employee, Focus on Operations including Continuous Improvement, Focus on Customer and Strategic Competitive Management. Therefore for the purpose of the study the above mentioned five factors were taken to make a comparative analysis of the select units. The questionnaire was designed on five point Likert Scale to assess Total Quality Management. Coefficient of variation was used by the Researcher for the purpose of analysis.

Keywords: Total Quality Management, Total Quality Management factors, Coefficient of Variation

[1]. Crosby, P.B., Quality without Tears, Mc-Graw Hill, New York, 1984.
[2]. Crosby, P.B., completeness: Quality for 21st century, Dutton Publisher, New York, 1992.
[3]. Dara Schniederjans and Marc Schniederjans. Quality Management and Innovation: New Insights on a Structural Contingency Framework. International Journal of Quality Innovation, vol.1, no.2, 2015.
[4]. Easton, G.S. and Jarrel, S.L.,The effect of total quality management on corporate performance: an empirical investigation, Journal of Business, Vol.71,1988
[5]. Faisal Talib, Zillur Rahman and M.N.Qureshi. Pareto Analysis of Total Quality Management Factors Critical to Success for Service Industries. International Journal of Quality Research, vol.4, 2010.

Abstract: Outward foreign direct investment from India has grown fast since 2005-06 owing to inward and outward FDI policy liberalisation in India. This Paper analyses the trends in outward foreign direct investment from India. It also discusses the up-coming issues in context of India's outward foreign direct investment. At the same time, it analyses empirically the determinants of geographical destination of India's outward foreign direct investment. The outward foreign direct investment flows from India rose from US$ 678 million in 2000-01 to US$ 13989 million in 2013-14. Till 2005-06, outward FDI from India has mainly been by way of equities and loans. From 2006-07, funding of overseas FDI by issue of guarantee has also become an important way for Indian companies. The sectoral pattern of outward FDI shows that it has been mainly invested in services and manufacturing sector..........

Keywords: Outward FDI, Host countries, India, Real GDP growth, Government effectiveness

[1]. Ali J. Al-Sadig, 2013, "Outward Foreign Investment and Domestic Investment: The Case of Developing Countries", IMF Working Paper, WP/13/52.
[2]. Banga, Rashmi, 2006, Drivers of Outward FDI from Asian developing countries , World Investment Report, UNCTAD, United Nations, Geneva.
[3]. Baskaran, S. Arockia and Chaarlas, L.J., "A Study on the Outward FDI from India", Zenith International Journal of Business & Management Research, Vol. 2, Issue 6, June 2012

[4]. Fung, K.C. and Garcia-Herrero, 2012, "Foreign direct investment outflows from China and India", China Economic Policy Review, Vol. 1, No. 1.
[5]. Govidarajan, V. and Ramamurti R., 2011, "Reverse Innovation, emerging markets, and global strategy", Global Strategy Journal, Vol. 1, Issue 3-4, Chicago, November.

Abstract: Problems examined then this type of research using quantitative research. Quantitative data is data that is expressed in numerical terms. Quantitative data used in this study, among others, data obtained through questionnaires and student achievement data. By using three variables, namely the variables X 1 (level of education), X 2 (income) and Y (student achievement), this study sought to discover whether there is a significant influence between education and income levels of parents to the student achievement School Students basic Je'netallasa District of Gowa Regency. The population that the researchers specify is the whole elementary school students Je'netallasa District Gowa Year 2014/2015, with population research is not a sample study because the number is less than 120 people.From the above data can be seen that the distribution of questionnaires returned to the researchers as many as 82 respondents..........

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Abstract: Purpose: The purpose of the study is to explore whether there is a relationship between quantity Reorder Point Inventory Control and Economic Performance of the manufacturing firms in Nigeria. Using flour mills as a focal point Design/methodology/approach: A quantitative research design was employed, of which secondary data obtained from the annual report and account of ten-year period (2004-2013) from the studied firms was used. Data collected were estimated using regression models of which Ordinary Least Square (OLS) form the basis for estimation. Using OLS, the various cost functions were estimated. Findings: The relationship between profit and inventory; Total Cost and Inventory were also determined. Reorder point, that is the level to which stock of wheat material is allowed to fall before ordering for another raw material was equally determined for each of the studied firms. The study found out that there is a significant positive relationship between profit and demand for wheat inventory.........

Keywords: Inventory, Economic Performance, Economic order quantity, Q/R Operating System, Flour, Ordering Cost, Carrying Cost, Total Cost

[1]. Adeyemi, S. L. and Salami, A. O. (2010), "Inventory management: A tool for optimizing resources in a manufacturing industry", Journal of social sciences, 23(2), 135-142.
[2]. Anichebe, N. A., Agu, O. A. (2013). "Effect of inventory management on organizational effectiveness information and knowledge management, 3(8), 92-100.
[3]. Dangote Flour Mills Plc (2004 – 2014). Annual report and accounts. Academy press Plc. Lagos.
[4]. Ebenezer, A. B. and Asiedu, M. K. (2013). The relationship between working capital management and profitability of listed manufacturing companies in Ghana. International journal of business and social research (IJBSR), 3(2).
[5]. Egberi, K. A. and Egberi, E. O. (2011). Inventory control and management as effective and efficient tool in achieving organizational growth in Nigeria. A case of Eternit limited, Sapele, DeltaState, International Journal of Economic development research and investment, 2(2), 168-173..

Abstract: The purpose of this study was to determine the effect of Competence Against Employee Performance At Tamalanrea District of Makassar. The population in this study is the District Tamalanrea Employees In Makassar City with a sample size 8 0 people. Methods in collecting data in this study are questionnaires, interviews, and documentation. Methods of data analysis using descriptive and quantitative method with multiple linear regression analysis was used to measure Competence Factor Effect Against Employee Performance At Tamalanrea District of Makassar. Based on F test of independent variables (knowledge-, skills, self-concept and the individual characteristics) jointly have the positive and significant effect on the dependent variable (Performance Officer).............

[1]. Armstrong, Michael. 2004. Performance Management. Interpreter: Toni Setiawan. Tugu Publisher. Yogyakarta.
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[4]. Dharma, Surya. 2005. Performance Management; The Philosophy of Theory and Its Application, the Student Literature. Yogyakarta.
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Abstract: This study examined the relationship between supervisor trust and counterproductive work behaviour of oil firms in Port Harcourt. Trust has been known to play a vital role in organizations but lack of supervisor integrity has led subordinates into engaging themselves in counterproductive work behaviours. Counterproductive work behaviour has increased a great cost to both the organisation and the employees. A cross sectional survey consisting 278 employees drawn from three oil firms in Port Harcourt. Data used in this study were obtained from the primary and secondary sources. Spearman's rank order coefficient correlation was used for analysis with the aid of SPSS version 21.0. The findings revealed that there is a positive link between the dimension of supervisor trust and the measures of counterproductive work behaviour.............

Keynote: Supervisor Trust, Counterproductive Work Behaviour, Supervisor Integrity, property deviance, Personal Aggression, corporate culture

[1] Anyanwu, A. (2000). Research Methodology in Business and Social Sciences Imo State Canun Publishers Nig. Ltd. Owerri.
[2] Appelbaum, S.H., Laconi G.D. & Matousek, A. (2007). Positive & Negative deviance workplace behaviour: Causes, impact and solutions. Corporate government, 7 (5), 586-598.
[3] Axelrod, R. (1994). The Evolution of Cooperation. New York: Basic Books.
[4] Baridam, D.(2001).Research method in administrative sciences. Port Harcourt: Sherbrook Associates.
[5] Bennett, R.J & Robinson, S.L. (2000).Development of a measure of workplace deviance. Journal of applied psychology. 85(3), 349-360.

Abstract: Recently the commercial banking industry started to face a set of radically new challenges that has increased an overall risk to retain the customers in the industry. The scenario also changed from the past. Like any other industry, especially retail, banks also have to spare no efforts to retain these customers as there are a lot many options in this competitive market. In such a context, our paper tries to develop a model for the customer patronage intention in commercial banks with respect to the service quality aspects provided by the banks and the perception of the customer too. 180 samples across the Kerala state have been taken for the study. Statistical tools like Exploratory Factor Analysis, Correlation, Descriptive Statistics, KMO, Reliability and Validity test also applied to complete the study.

Keywords: Service Quality, Patronage Intention, Commercial Banks

[1] Parasuraman.A. Zeithaml. V.A., and Berry.L.L (1985) A conceptual model of service quality and its implication for future research. Journal of Marketing.49(4).41-50
[2] Chaudahri.A and Holbrook. M.B (2001).The chain of effect from brand trust and brand effect to brand performance: the role of brand loyalty. Journal of Marketing.65.81-93
[3] Zeithaml.V.A. and Bitner.M.J (2003) Service Marketing: integrating customer focus across the firm.McGraw-Hill, New York
[4] Parasuraman.A.,Zeithaml. V.A., and Berry.L.L (1988) SERVQUAL: a multiple item scale for measuring customer perception of service quality. Journal of Retailing.64(1).12-40
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Abstract: This paper attempts to understand the work done by a public sector and private sector organization in the field of corporate social responsibility(CSR). This study is based on the primary data of Oriental Insurance Company Ltd. (OICL) and secondary data of Reliance Life Insurance Company Ltd. (RLIC). The primary data for Oriental Insurance Company Ltd. was collected through a semi-structured interview and the secondary data for Reliance Life Insurance Company Ltd. was collected through their web portal. The findings suggest that though the corporate social responsibility activities revolve around similar areas for both the sectors, focusing on community, health, education, and infrastructure, yet the policies and procedures regarding corporate social responsibility were structured and systematic for Reliance Life Insurance Company Ltd. in comparison to that of Oriental Insurance Company Ltd.............

Keywords : corporate social responsibility, Oriental Insurance Company Ltd., private sector, public sector, Reliance Life Insurance Company Ltd.

[1] M. Armstrong, Armstrong's handbook of human resource management practices (11th Ed.). (United Kingdom, London: Kogan Page, 2009).
[2] K. Davis &R.L. Blomstrom, Business and society: Environment and responsibility. (New York: McGraw-Hill, 1975).
[3] Porter, M. E., & Kramer, M. (2006). Strategy and society: the link between competitive advantage and corporate social responsibility. Harvard Business Review, 78-92.
[4] Baron, David. (2001). Private politics, corporate social responsibility and integrated strategy. Journal of Economics and Management Strategy, 10, 7-45.
[5] ACCA Global. (2016). CSR strategy and strategic CSR. Retrieved 9 April 2016, from http://www.accaglobal.com/za/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/csr.html.

Abstract: Small and Medium Enterprises (SMEs) are critical to the nation's economy. They contribute approximately 40 per cent of India's domestic production, almost 50 per cent of total exports and 45 per cent of industrial employment. More importantly, they are the second largest employers of manpower, after agriculture. SMEs in India operate mostly in the unorganised sector and are the source of livelihood for millions of people. The social contribution made by SMEs is even more significant than its economic contribution. Within the SME sector, the small sector serves as a seed-bed for nurturing entrepreneurial talent and originating units to eventually grow into medium and large enterprises. Despite their economic significance, SMEs face a number of bottlenecks that prevent them from achieving their full potential..............

Keywords: SMEs, bank, finance, innovation, techniques, credit.

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