IOSR-JBM   Volume-20 ~ Issue-11 ~ November-2018

Abstract: Direct and Indirect taxes are the main sources for any government to manage its revenues and expenditure. In an economy which is transparent and citizen friendly tax reforms and its rationalization will be much easier compared a coercive government. In case of India, where the tax evasion is still high, government will have to find the resources to match its expenditure through levying taxes in a way that does not hurt its citizens. Rather than increasing the tax rates in the given context the governments will prefer to opt for consolidation of the taxes levied........

Keywords: GST, Rationalising, Law making.

[1]. Ahmad, Ehtisham, (2008),―Tax Reforms and the Sequencing of Intergovernmental Reforms in China: Precon Editions for a Xiaokang Society,‖ in Lou Jiwei and Wang Shuilin (eds), Fiscal reforms in China, The World Bank
[2]. Ahmad, E. and N. Stern, (1984), ―The theory of tax reform and Indian indirect taxes,‖ Journal of Public Economics,25, 259–98
[3]. Kelkar, Vijay, et al (2004), ―Report on Implementation of the Fiscal Responsibility and Budget Management Act, 2003‖, Ministry of Finance, Government of India, New Delhi.
[4]. Awareness and preparedness about Goods and Services Tax among the retail businesses in India - an empirical study of Hubli-Dharwad City Author: Dr. Ramesh R Kulkarni, Associate Professor, Karnatak University, Dharwad
[5]. The Role of the Goods and Service Tax (GST) in Development of Indian Economy by Bharati Kiyawat1, Shruti Kiyawat2, International Journal of Science and Research (IJSR)..

Abstract: Small and Medium Enterprise growth is a research area that has attracted considerable attention amongst the scholars. Recent reviews of the literature on small enterprise growth suggest that little is still known about the phenomenon, and conceptual development has been limited. One feature of growth studies seems to be that majority of growth studies considered only a single perspective and a small portion of the variables that are pertinent to growth literature. According to some researchers the growth of small enterprises is a complex, multidimensional phenomenon. A convergence of owner-manager factors, internal factors, and external factors impact upon growth of small enterprises. The abilities and motivations of owner-manager, and the actions taken by them to address issues..........

Keywords: Exports, SMEs, Internationalization, Competency, Competitive Advantage

[1]. Ansoff, H.I. (1965) ―Corporate Strategy‖, New York: McGraw-Hill.
[2]. Ansoff, H.I. (1979), ―Strategic Management‖, Macmillan, London.
[3]. Amit, R., & Schoemaker, P. J. J. S. m. j. (1993). Strategic assets and organizational rent. 14(1), 33-46.
[4]. Barney, J. J. J. o. m. (1991). Firm resources and sustained competitive advantage. 17(1), 99-120.
[5]. Cavusgil, S. T., & Zou, S. J. T. J. o. M. (1994). Marketing strategy-performance relationship: an investigation of the empirical link in export market ventures. 1-21..

Abstract: L'objectif de ce papier est de présenter de façon exhaustive les méthodes d'évaluation d'impact communément utilisées pour examiner l'effet propre d'une politique donnée sur un groupe de bénéficiaires ou de traités. Ainsi, plusieurs questions se posent auxquelles il faut apporter des réponses claires et précises. Qu'entend-on par évaluation d'impact ? Quelles raisons pour mener une évaluation d'impact ? Quelles sont les méthodes fréquemment utilisées pour l'évaluation d'impact d'une politique donnée ? Comment choisir la méthode ou les méthodes les plus adéquates ?.........

Keywords: Évaluation de l'impact, double différence, appariement du score de propension, variables instrumentales, régression des discontinuités.

[1]. Angrist, Joshua D., et Jörn-Steffen Pischke. (2010). "The Credibility Revolution in Empirical Economics: How Better Research Design Is Taking the Con out of Econometrics." Journal of Economic Perspectives, 24 (2) : 3-30.
[2]. Ashenfelter O. (1978). "Estimating the Effects of Training Programs on Earnings", Review of Economic Studies, vol. 60, n° 1, pp. 47-57.
[3]. Bonnet, B., M. Banzhaf, P.N. Giraud et M. Issa. (2004). Analyse des impacts économiques, sociaux et environnementaux des projets d‟hydraulique pastorale financés par l‟AFD au Tchad, AFD, Paris.
[4]. Lechheb, H., Ouakil, H. et Jouilil, Y. (2018). Evaluation des Politiques Publiques : Outil Efficace au Service du Développement. Revue du Contrôle de la Comptabilité et de l‟Audit. n° 6 : pp. 905-908. URL: https://revues.imist.ma/index.php?journal=RCCA&page=article&op=view&path%5B%5D=13727&path%5B%5D=7652
[5]. Rubin, D. (1974) Estimating causal effects of treatments in randomized and nonrandomized studies. Journal of Educational Psychology, 56, 688-701..

Abstract: The notion of women been viewed as the weaker sex has ascribed to most women feeling excluded and less important in Nigeria. It is also instilled in young girls that women has no say over a man which is an epic mindset, this has also limit female leadership potential in Nigerian work environment. Some of the religious and traditional norms in Nigeria belief that a girl child education is a waste of resources and that a woman's qualification ends in the kitchen. The gender inequality has silenced the voice of women, all these plays a setback role for women in pursuing their carriers. National development of an economy can improve effectively with the active participation of............

Keywords: Labour, Women, Education, Inequality

[1]. Anochie, U.C, Osuji, C.O, &Anumudu, C.N. (2015). Department of Economics, College of Management Sciences, Michael Okpara University of Agriculture UmudikeAbia State, Nigeria, International Journal of Current Research, 7, (9), 20778-20783
[2]. Babalola, S. J., &Akor, M. (2013). An empirical analysis of labour force participation of married women in Adamawa State, Nigeria. Journal of Emerging Trend in Economics and Management Sciences, 4(1), 1-7.
[3]. Bamisile, A.S. (2006). Developing a long term sustainable microfinance sector in Nigeria: The way forward. Proceedings of the Mall Enterprises Educational Promotion: Network (SEEP) Annual General Meeting, Oct. 23-27, Washington, DC., pp:2.
[4]. Behram, J. (1999). Labourmarkets in developing countries, In O. Ashenfelter and D. Card (eds), Handbook of Labour Economics(Netherlands, Elsevier), pp. 2859-2939.
[5]. Chaudhry, I.S. &Nosheen,F. (2009) .The Determinants of Women Empowerment in Southern Punjab (Pakistan): An Empirical Analysis, European Journal of Social Sciences – Volume 10, Number 2.

Abstract: This research aims at analyzing the influence of ownership structure on dividend policy, the influence of company size on dividend policy, the influence of profitability on dividend policy, the influence of ownership structure on company value, the influence of company size on company value, the influence of profitability on company value, and the influence of dividend policy on company value. The population of this research is 140 manufacturing companies registered with the Indonesian Stock Exchange. With 45 companies in the period of 2013 to 2017 as samples, this research employs purposive sampling. The analysis is conducted using The Structure Equation Modeling (SEM) with assistance..........

Keywords:Ownership Structure, Company Size, Profitability, Dividend Policy and Company Value

[1]. Ansori, Mokhamat dan Denica H. N. 2010. Pengaruh Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen Terhadap Nilai Perusahaan. Jurnal Analisis Manajemen. Volume 4 No 2. pp 153 – 175.
[2]. Ajanthan. A. 2013. The Relationship between Dividend Payout and Firm Profitability: A Study of Listed Hotels and Restaurant Companies in Sri Lanka. International Journal of Scientific and Research Publications, Volume 3, Issue 6. pp 1 – 6.
[3]. Ardestani Shahteimoori Hananeh, Rasud Abdu Zaleha Siti, BAsiruddin Rohaida, Mehri Ghorban Muhammad. 2013. Dividend Payout Policy, Investment Opportunity Set And Corporate Financing in the Industrial Products Sector Of Malaysia. Journal of Applied Finance & Banking. Volume 3, Nomor 1. pp 123-126
[4]. Ayuningtias Dwi dan Kurnia. 2013. Pengaruh Profitabilitas terhadap Nilai Perusahaan Kebijakan Deviden Dan Kesempatan Investasi Sebagai Variabel Antara. Jurnal Ilmu Dan Riset Akuntansi. Volume 1. Nomor 1. pp 37 – 57.
[5]. Barclay, Michael J., Clifford W. Smith Jr., dan Ross L. Watts. 1998. The determination of corporate leverage and dividend policies, The New Corporate Finance., Second Edition, Editor Donald H. Chew, Jr., Malaysia: Irwin Mcgraw-Hill.

Abstract: Human Resource Development aims at overall development of the human resources through the process of developing competencies and sharpening capabilities of the work force in order to help them achieve goals both personal and organizational. Human resource management and development style, such as a fresh intake of workers from college and universities and continuous training and development brings skills, attitudes, energy, enthusiasm, and commitment towards work. The HRD climate of IT organizations are directly depends upon managerial effectiveness of the employees as well as the teamwork engagement and further found that work assessment of the employees plays a major role in developing the organization in the IT sector organizations.

Keywords:HRD, Performance, Attitudes and Team work

[1]. Carol Ackah, Norma Heaton, (2003). Human resource management careers: different paths for men and women?, Career development international, Vol.8, No.3, pp. 134-142.
[2]. Umashankar, Venkatesh and Akshay Kulkarni (2002). "Employee Motivation and Empowerment in Hospitality, Rhetoric or Reality: Some Observations from India," Journal of Series Research, Vol. 2, No.1, pp.31-35
[3]. Srivastava, S.K. (2004). "Impact of Labour Welfare on Employee Attitudes and Job Satisfaction," Xavier Labour Relations Institute, Vol.29, No.1, Jamshedpur, pp. 31-40.
[4]. Cathy Enz .A and Judy Siguar .A, (2000). Best practices in human resources, Cornell hotel and restaurant administration, pp. 48-61.
[5]. Colin Coulson – Thomas, (2003). Using job support tools to increase individual productivity and improve work group performance, Industrial and commercial trading, Vol.35, No.4, pp. 142-147.

Abstract: This paper focuses on the ascendancy of Multinational Corporations and how they wield their powers in developing countries. Whereas protagonists of Multinational Corporations see them as drivers of economic boom, critics content that they spell doom to developing nations. Thus, the paper dissects corporate power along the dimensions of (i) Industry Concentration Ratios, (ii) Corporate Economic weight, (iii) Control over Labor Unions, (iv) Corporate Tax and Subsidy, (v) Political Influence, and (vi) The Power of International Mobility. Evidence shows that, despite the negative outcomes as a result of the presence of multinationals, developing countries do not have any other choice than to embrace these corporate immigrants. Far reaching recommendations are made that are not only aimed at creating synergy between developing countries and MNCs, but will also foster a harmonious environment for global commerce and trade..

Keywords:Multinational Corporations, Power Enclaves, Developing Countries

[1]. Abdul-Gafaru, A. (2006). Are multinational corporations compatible with sustainable development in developing countries? Conference on Multinational Corporations and Sustainable Development: Strategic Tool for Competitiveness. Atlanta-Georgia. [2]. Aganon, M. E., Serrano, M. R. & Certeza, R. A (2009). Union revitalization and social movement unionism in the Philippines. A Handbook. Philippines: Friedrich Ebert Stiftung and U.P. School of Labor and Industrial Relations.
[3]. Arezki, R., Rota-Graziosi, G., & Senbet, L. W. (2013). Capital flight risk. Finance & Development, 50(3), 27-36.
[4]. Bach, N. (2017). Guess who just became the world's biggest automaker. https://fortune.com/2017/07/28/renault-nissan-largest-automaker/.
[5]. Bakan, J. (2004). The corporation: The pathological pursuit of profit and power. New York: Free Press

Abstract: This study examined the impact of selected regulatory instrument on the insurance sector performance in Nigeria. The study employed classical linear square technique for analysis of the data covering the period of 1981 to 2015. Data for the study were collected from CBN Statistical bulletin. Our results are in three-folds. First, liquidity ratio is found to exact negativebut insignificant effect on total insurance income. Second, loan to depositorsratio is found to exact negative and statistically influence on total insurance income. Third, minimum rediscount rate is found to exact significant impact on total insurance income. This findingshave some policy implications to the government, stakeholders and researchers. The government should benchmark for best practices in monetary policy development from those economies that are more advanced in order to develop better monetary policies that can improve the performance of the insurance industry indeed total income in the insurance industry.

[1]. Adeda, S. (2013). The insurance industry in perspective. Journal of Chartered Insurance Institute of Nigeria (CIIN), 13 (1)13
[2]. Alasiri, W.A. (2013). Stimulating the Nigerian Economy through marketing of Life and Pension Products. Journal of Chartered Insurance Institute of Nigeria (CIIN), 13(1)27 -36.
[3]. Altman, N. (1992). Government regulation; enhancing the equity, adequacy and security of pension benefits, in Private pensions and public policy, Organisation for Economic Co-operation and Development, Paris.
[4]. Aweh, A. A. (2008). Readings in Economic Planning. Ado-Ekiti: Olugbenga Press
[5]. Babalola, R (2008). The role of Insurance industry in the Nigerian economy. A paper delivered by the Honorable Minister of State for Finance at the BGL Limited Insurance Roundtable, Eko Hotel and Suites, Victoria Island, Lagos, 31st July

Abstract: The survey sought to identify the preferred payment system during the pre and post 2016 Indian demonetization exercise. In all, 100 respondents, with fifty (50) from Delhi and the remaining fifty (50) respondents from Varanasi used to analyse the object of the study. The research study is analytical in nature and was based on convenience sampling method. The study indicated that indeed there was a significant change in the preferred mode of payment before and after the Indian 2016 demonetization exercise. Again from the study it was observed that prior to the demonetization exercise generally the preferred mode of payment was cash however the post-demonetization preferred mode of payment was mainly Net banking..

Keywords: Demonetization, Currency, Net banking, Credit card, Cash, Cashless transaction

[1]. Abhani Dhara K and N.J.Sonecha (2017) A study on impact on demo over the banking sector W R T. International journal of marketing & financial management ISSN: 2348-395, Vol.5 issue 3, pp21-26. ISSN: 2348-395.
[2]. Balachandar, G (2016) "Ban on rupees 500, 1000 notes to impact two wheelers, SUV‟s, Premium vehicles sales, Retrieved from http://www.thehindubusinessline.com/economy/ban-on-rs-500-1000-notes-to-impact-2wheelers-suvs-premium-vehicle-sales/article9323140.ece on 7/1/2017

[3]. Brijesh Singh and N. Babitha thimmaish (2017) Demonetization won or cost. Acme intellect international journal of research in management social sources & technology ISSN 2320-2939, Vol-17, no.17
[4]. CMA Jai Bansal (2017) Impact of Demonetization on Indian economy. International conferences on innovative research in sciences, technology and management, ISSN: 978-93-8617-20-20-7
[5]. D. Mounika and R.Kadhirvel (2017) Impact of demonetization in E-Banking. International Journal of Scientific and Engineering Research, Vol 8, issue 4.

Abstract: Credit management is an important component in firms that offer credit to clients. Sound credit management is a prerequisite for a financial institutions stability and profitability. The research focused on the effect of credit management on financial performance of deposit taking SACCOS in Nakuru town. The specific objectives of the study were to determine the effect of credit standard and debt recovery on the financial performance of deposit taking SACCOS. The study employed descriptive research design.The target population of the study was 220 employees of the selected........

Keywords:Credit Standards, Debt Recovery, Financial Performance

[1]. Bagchi, M., & Ennew, C. (2004)."Information asymmetries and the provision of finance to small firms" International small business journal, 11(1), 35-46.
[2]. Bryman, A., & Cramer, D. (2012). Quantitative data analysis with SPSS for windows. London: Routledge.
[3]. Bryman, F., & Cramer, M. (2012). The Economics of Organization Structure Changes: A US Perspective on Demutualization, Annals of public and co-operative economics, 75 (4), 575-594.
[4]. Chelogoi, M. (2013). "Micro credit and the Poorest of the Poor: Theory and Evidence. Nairobi, Kenya: Author.
[5]. Churchill, G. & Brown, T. (2007). Basic Marketing Research, 6th edn. South Western Publishers.

Abstract: In India over 60% of youth consider entrepreneurship as a good prospect of earning livelihood. Youth include students and workforce from age of 18 years. Indian government focusing on the youth especially on students, to developset of entrepreneurial skills with a aim to have more start-ups. Students have various reasons to develop intentions to become entrepreneurs in future. The objective of the study is to identify the reasonsof Indian undergraduate students'to turn up as entrepreneurs in future. 473 students of business course, various affiliated colleges ofBangalore University provided needed information for the study by filling the questionnaire. The questionnaire contains 28 questions which adopted from previous studies. The itemsused in the study lessened to six main..........

Keywords: Indian Management Students, Education Intent, Opportunity Intent, Career Intent, Success Intent, Skill Intent, Risk Intent, Entrepreneurial Intentions.

[1]. Bandura, A. (1997) Self-efficacy: The exercise of control, Freeman, New York.
[2]. Busigenishantha. (2009), the influence of personality traits and socio-demographic background of undergraduate students on the motivation for the entrepreneurial carrier: the case of Sri Lanka. Doshisha business school, vol.49 no.2
[3]. Business world (2017), http://www.businessworld.in/article/Over-60-Percent-of-Indian-Youth-Consider-Entrepreneurship-as-a/30-11-2017-133249/
[4]. Change soo sung., & Too Y. Park. (2018). Sustainability orientation and Entrepreneurship Orientation: Is there as tradeoff Relationship between them? MDPJ. (Sustainability 2018, 10, 379; DOI: 10.3390/Su 10020379).
[5]. Dr.mrs.uzoma Aja-okorie., &Dr.oncle avail. (2013).achieving youth empowerment through repositioning entrepreneurial education in Nigerian universities: problems and prospects. European Scientific journal PP1857-7881