IOSR-JBM   Volume-21 ~ Issue-11 ~ Nov-2019

Abstract: Taxes are the most important source of revenue of the modern governments. It is compulsory levy, to be paid by citizens who are liable to pay it, imposed by the government. Hence refusal to pay a tax is a punishable offence. The aim of tax collection is to finance the government expenditure to ensure public interest and welfare. Taxation is a way to transfer the resources from private or non-government sectors to government sectors. This study deals with the perceptions on the different aspects of tax structure in Bangladesh. The overall findings reveal that most of the taxpayers are not satisfied with the present tax structure in Bangladesh and there are huge gap between the expectation and implementation gap regading canons of taxation. Field of Research: Accounting.

Keywords: Tax, Taxpayers, Tax System.

[1]. Ahsan, Syed M. (1995). "Tax Reform in Bangladesh: Some Theoretical and Practical Issues" in Salim Rashid (ed.), Bangladesh Economy: Evaluation and a Research Agenda, Dhaka: University Press Limited.
[2]. Crivelli E, Gupta S (2014). Resource Blessing, Revenue Curse? Domestic Revenue Effort in Resource-Rich Countries, European Journal of Political Economy.
[3]. Ericksen, K., Fallan, L. (1996), "Tax Knowledge and Attitudes Towards Taxation: A Report on a Quasi-Experiment", Journal of Economic Psychology,17, 387-402.
[4]. GIZ Sector Programme Public Finance, Administrative Reform (2010). Addressing Tax evasion and tax avoidance in developing countries. https://www.taxcompact.net.
[5]. Kasipillai, J., Mustafa, M.H., Noraza, M.U. and Munusamy, M., (1999). Are Malaysia Taxpayers Prepared for the Self Assessment System?, Tax Nasional, September: 9-17..

Abstract: The main objective of this study is to investigate the effects of the relevant business and digital skills needed from fresh graduates entering the labor market on employability in the digital age. The research process was carried out using quantitative research approach, with a positivist perspective (formal and structured procedures).The skills measured in this study were identified using in depth interviews in a previous study by researcher.During March and April 2019, questionnaires were distributed to HR professionals, managers, or other positions that have a role in selecting and hiring potential candidates. The researcher used internet-based Intercept surveys on the web. According to the quantitative outcomes, the skills: Self Efficacy (Technical Skills), Tolerance of Ambiguity, Internet Usage in Business Practice, Content Creation, and ICT were significant in the development of the digital age employee..

Keywords: Digital Age, Employability, Hard Skills, Media Literacy, Soft Skills, Workforce

[1]. Acemoglu, D. and Autor, D.H. (2011). Skills, Tasks and Technologies: Implications for Employment and Earnings. in O. Ashenfelter and D. Card, Handbook of Labor Economics, Volume 4B, Amsterdam: North Holland.
[2]. Acemoglu, D., and Restrepo, P. (2017). Robots and jobs: Evidence from US labor markets. NBER Working Paper No. 23285 (Cambridge, MA, National Bureau of Economic Research)
[3]. Alencar, Marcelo Hazin, Luiz Priori Jr., and Luciana HazinAlencar. (2017). Structuring objectives based on value-focused thinking methodology: Creating alternatives for sustainability in the built environment. Journal of Cleaner Production, vol.156, p.62–73
[4]. Almeida, R.K. and Poole, J.P. (2017). Trade and labor reallocation with heterogeneous enforcement of labor regulations. Journal of Development Economics, vol.126, p.154-66
[5]. American Management Association (AMA). (2010). Executives say the 21st century requires more skilled workers. Retrieved June 17,2018, from: http://www.p21.org/news-events/press-releases/923-executives-say-the-21st-centuryrequires-more-skilled-workers

Abstract: After introduction of the Goods and Services Tax in India, many changes have been taken in the indirect tax system. The tax base has drastically increased by increasing the number of taxpayers and number of economic activities are comes under the tax bracket. Goods and Services Tax is administered by the separate council are called 'GST council' headed by central finance minister and ministers of the each states are representing the members of GST council. Aim at deciding the Goods and Services Tax rate of the various commodities, Decision measures towards disputes of central and state governments regarding distribution of central revenue are the major problems in the council. After implementation of Goods and Services Tax, the council was conducted 37 rounds......

Keywords: GST Council, GST Meetings, GST Rate.

[1]. Rajkumar(2016)1 "Comparison between Goods and Services Tax and Current Taxation System A Brief Study ", IJAPRR, vol 3,p.n.9-16,2016
[2]. R.K.Jha and P.k.Sinha (2017)2 "GST in India impact, Management and way forward", Asia Law House, Hyderabad.
[3]. Sacchidananda Mukherjee (2019) 3"InterGovernmental Fiscal Transfers in the presence of Revenue Uncertainty: The case of GST in India" working paper series, National Institute of public finance and policy, New Delhi.
[4]. Central Board of Indirect Taxes and customs (2019)4 "Goods and Services Tax concept and status" CBIC, Department of Revenue, Ministry of Finance, Government of India.
[5]. National Academy of Customs, Indirect Taxes and Narcotics (NACIN) 52019 GST updates, weekly Update 3/8/2019

Abstract: E-commerce also known as e-business or electronic business, is simply the sale and purchase of services and goods over an electronic medium, like the internet. It also involves electronically transferring data and funds between two or more parties. E-commerce started way back in the year 1960s when organizations began to use electronic data interchange. Today e-commerce has become an integral part of everyday life. Accessibility to e-commerce platform is not a privilege but rather a necessity for people, particularly peoples who are staying in urban areas. Due to fast adoption of internet enabled devices like Smartphone and Tablets, we have seen an unparalleled.......

Keywords: E-Commerce, Impact.

[1]. Abdul Gaffar Khan "Electronic Commerce: A Study on Benefits and Challenges in an Emerging Economy", Global Journal of Management and Business Research: B Economics and Commerce Volume 16 issue 1 Version 1.0, 2016.
[2]. Dr. Naveen Kumar "E-Commerce in India: An Analysis of Present Status, Challenges and Opportunities", International Journal of Management Studies Vol.-V, Issue-2(3), April, 2018.
[3]. Rajneesh Shahjee "The Impact of Electronic Commerce on Business Organization", An International Peer Reviewed and Referred Scholarly Research Journal for Interdisciplinary Studies, November - December, 2016, Vol-4/27.
[4]. Madhurima Khosla and Harish Kumar "Growth of E-Commerce in India: An Analytical Review of Literature", IOSR Journal of Business and Management (IOSR-JBM), Volume 19, Issue 6, June, 2017.
[5]. Nazmun Nessa Moon, Shaheena Sultana Fernaz Narin Nur and Mohd Saifuzzaman "A Literature Review of the Trend of Electronic Commerce in Bangladesh Perspective", Global Journal of Management and Business Research: B Economics and Commerce Volume 17 issue 3 Version 1.0, 2017.

Abstract: Interest rate caps can lead to financial exclusion and consequently affect the banks' performance. In some countries, interest rates regulation is done, especially when ordinary citizens and politicians view it as a remedy for poor economic development. The purpose of this research was to find out the effect of interest rate caps on the banks' performance in Kenya. Therefore, this study sought to test the following hypotheses: there is no significant difference in the mean banks' return on equity (ROE) before and after interest rate caps; there is no significant difference in the mean banks' growth in loan book during the pre and post cap periods. The study adopted a descriptive research design. The population of the study was 43 licensed banks that had been operating in Kenya in the pre.....

Keywords: Interest rate capping, commercial banks, and financial performance

[1]. Amuhinda, R. . (2018). Effect of interest rate capping on performance of commercial banks in Kenya. (master's thesis). Retrieved from http://erepository.uonbi.ac.ke/bitstream/handle/11295/105545/Amuhinda_Effects of Interest Rate Capping on Performance of Commercial Banks in Kenya.pdf?sequence=1&isAllowed=y
[2]. CBK. (2017). Credit officer survey (December 2016), 1–14.
[3]. CBK. (2018). Summary on the study on interest rate caps-February 2018.
[4]. Central Bank of Kenya. (2018). The Impact of Interest Rate Capping on the Kenyan Economy.
[5]. Cooper, D. R., & Schindler, P. S. (2006). Business research methods. Business. https://doi.org/9781285401188
[6]. Ekka, R., Wenner, M., & Campion, A. (2010). Interest rates and implications for microfinance in Latin America and the Caribbean. Retrieved from https://publications.iadb.org/handle/11319/4298

Abstract: Hais infection can not be separated from the role of the whole range especially nurse, so the knowledge and complience in washing hands before doing activity is a necessity, which one parameter best health service in the hospital is to control hais infection. However the problems and issues are still arising such as nurse competence about compliance in terms of washing hands before performing duties as a nurse. The purpose of this study to know influence of knowledge about nurse compliance in hand washing and to know the influence of knowledge about nurse compliance in hand washing moderated by motivation. This research was being conducted to hospital nurses using questionnaire. The method of analysis data on this research is using General Linier Model (GLM). The findings of this research are: (1) knowledge improving nurse compliance in hand washing; (2) specifically for the.......

Keywords: knowledge, compliance hand washing, motivation, hospital, nurse

[1]. Agung, I.G.N. 2006. Statistika: Penerapan Model Rerata-Sel Multivariat dan Model Ekonometri dengan SPSS. Jakarta: Yayasan SAD Satria Bhakti.
[2]. Ardana, I.G.A.G.O. 2016. Program Penyadaran Kepatuhan Cuci Tangan Dapat Meningkatkan Pengetahuan Cuci Tangan, Menurunkan Jumlah Koloni Bakteri Staphylococcus Aureus pada Tangan. Tesis Universitas Udayana. Denpasar.
[3]. Berman, A., Snyder, S., Kozier, B., and Erb, G. 2009. Buku Ajar Praktik Keperawatan Klinis Kozier dan Erb. Jakarta: EGC.
[4]. Darmadi. 2008. Infeksi Nosokomial: Problematika Dan Pengendaliannya. Jakarta: Penerbit Salemba Medika.
[5]. Ekwere, T.A., and Okafor, I.P. 2013. Hand Hygiene Knowledge and Practices Among Healthcare Providers in a Tertiary Hospital, South West Nigeria. International Journal of Infection Control. Vo. 9.

Abstract: Along with efforts to accelerate economic growth by the Trenggalek Regency Government through the Trenggalek GEMILANG (Bright Industry Quality Movement) Year 2015-2020 program in strengthening regional autonomy, one of the superior products that has the potential to be developed as regional superior products is Virgin Coconut Oil. This VCO product besides does not require high technology in its manufacturing, but has very diverse benefits. In addition, the lauric acid content in this VCO product can also be developed in various anecings of herbal and natural "Health and Care" products, and also does not require high technology. So it is very easy if transformed to the community, as a medium for product development to empower the community economy. The Trenggalek Regency regional government.......

Keywords: Standards, Quality, Products, VCO, Trenggalek

[1]. Arif, L., 2006, Minyak VCO bersifat antibakteri, antivirus, dan antiprotozoa,http//:www.minyak -kelapa.com/artikel/sifat.php
[2]. Bappeda Trenggalek, 2013, Trenggalek Dalam Angka, BPS, Trenggalek
[3]. Mahmudi, Agus, 2016, Implementation of Policies To Support Msmes In The Program "Trengginas Galan Economy" In Trenggalek volume : 5 | Issue : 11 | November 2016 • Issn No 2277 - 8179 | If : 3.508 | Ic Value : 69.48,
[4]. Laporan Akhir Kajian Program "Trenggalek' (Trengginas Galang Ekonomi) Tahun 2013 Pemerintah Kabupaten Trenggalek Badan Perencanaan Pembangunan Daerah Jl. K.H. Wachid Hasyim No. 5 Tlp. (0355) 7911121, Trenggalek
[5]. Lestari, L. Tri, 2017, Technology Application Membran In Empowerment Business Of Home Industri Of Virgin Coconut Oil Industry (VCO) Through The Use Of Centrifugal Separator Machinein Trenggalek Regency, IOSR Journal of Business and Management (IOSR-JBM) e-ISSN: 2278-487X, p-ISSN: 2319-7668. Volume 19, Issue 8. Ver. III. (August 2017), PP 79-83 www.iosrjournals.org, DOI: 10.9790/487X-1908037983 www.iosrjournals.org 79 | Page

Abstract: The core of any company, organization or trade is its employees; their presence and contribution is very important in such a way that they determine if the company is going to be a success or a failure.Employees are individuals who possess their unique perspectives; values and attributes, which when properly managed are capable of enhancing organizational growth. However, when managed poorly they have the potential to severely limit organizational growth and threaten the viability of a business. Hence, the ability to attract, retain and develop talented employees is a key feature of a successful business. This study examines the effect of motivation......

Keywords: Employee, Employee Motivation, Performance, Performance Output

[1]. Abonam, N.D. (2011). The role of motivation on employee performance in the public sector: A Case Study of the University for Development Studies- WA CAMPUS
[2]. Ali, A., Abrar, M. and Haider, J. (2012). Impact of Motivation on the Working Performance of Employee- a Case Study of Pakistan, Global Advanced Research Journal of Management and Business studies. 1(4): 126-133
[3]. Armstrong M (2006). Human Resource Management Practice, Kogan Page, Pp. 251-269.
[4]. Barbuta-Misu N. (2008) The Enterprise‟ Performance in the Knowledge Based Society, The Annals of "Dunarea de Jos" University of Galati Fascicle I – 2008 Economics and Applied Informatics, Years XIV - ISSN 1584-0409,
[5]. Bolman, L.G. (1997). Reframing Organization Artistry, Choice and Leadership San Francisco, CAJossey-Bass Inc., Publishers

Abstract: Managers of entrepreneurial firms engage in so many different entrepreneurial activities. However, entrepreneurs do not give adequate attention and commitment on issues of Innovation, such as new product development, technological, channel innovation and market opportunities which prompt entrepreneurship innovativeness. The study evaluated the effect of innovation orientation strategy on performance of paint manufacturing firms in Lagos state with special reference to quoted paint manufacturing firms in Lagos state, Nigeria.Secondary data were adopted from both internal financial records and audited financial reports of selected firms from a period of 2012-2017. Purposive sampling techniques were used to select eight (8) of the quoted firms. Data collected......

Keywords: Innovation Orientation Strategy, Products innovation, technological innovation, Channels/distribution innovation, Market Innovation, Performance, Quoted Paint Manufacturing Firm

[1]. Adams, P.,Freitas-Bodas, I.M., &Fontana, R. (2019).Strategic orientation, innovation performance and the moderating influence of marketing management.Journal of Business Research,97, 129-14.
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[3]. Busenitz, L., West, G.P. III., Shepherd, D., Nelson, T., Chandler, G.N., &Zacharakis, A. (2003)."Entrepreneurship research in emergence: past trends and future directions", Journal of Management, 29(3), 285-308.
[4]. Campos, H. M., Alphonso, F., & Valenzuela, A, (2013). The Relationship Between Entrepreneurial Orientation, Time Orientation and Small Business Performance: Evidence from Mexico. Revista Da Micro ePequenaEmpressa, Retrieved from www.faccamp.br/revistampe. CENTAGE, Learning.
[5]. Cooper, R.G.(1984), "The Performance Impact of Product Innovation Strategies", European Journal of Marketing, 18(5), 5-54.

Abstract: There is a seeming consensus among researchers that women are denied several opportunities in organizations, either in the recruitment process or in promotion, thus making a case for discrimination against women in the workplace. It is against this backdrop that this study sought to examine the relationship existing between gender diversity and employee engagement in the cable manufacturing companies in Anambra State. Survey Research Design was adopted for the study. The population of the study was 151, due to the manageable size of the population, complete enumeration was adopted. Data were analyzed using Pearson's Product Moment Correlation Co-efficient, and the hypothesis was tested at 5% level of significance. The result revealed that the relationship between the variables is high (.965) and that it is statistically significant at 5% level of significance (p-value < .05). This implies that......

Keywords: Gender Diversity, Gender Discrimination, Employee Engagement and Vigour

[1]. Adair, C. K. (1999). 'Cracking the glass ceiling factors affecting/influencing women's attainment of executive positions', U. K.: Blackwell Publishers.
[2]. Adam, B. R., & Ferreira, D. (2008). 'Women in the Boardroom and their Impact on Governance and Performance" Journal of Financial Economics, 94, 291-309.
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[4]. Bakker, A. B. (2011). An Evidence-Based Model of Work Engagement. Current Directions in Psychological Science, 20(4), 265–269. Available at: http://cdp.sagepub.com/lookup/doi/10.1177/0963721411414534.
[5]. Bakker, A., &Demerouti, E. (2008). Towards a model of work engagement. Career Development International, 13(3), 209-223.

Abstract: The continuous attrition of employees due to the seeming non commensuration of employees input against the reward they get necessitated this study to determine the nature of relationship that exists between Job Mobility and Performance of selected Deposit Money Banks in Anambra State. The population of the study was 201 and complete enumeration was adopted. Ordinary Least Square Regression and Pearson's Product Moment Correlation Coefficient were employed in testing the hypotheses. The findings revealed that 96% (R2= 0.962049) variations in job satisfaction were explained by changes in job enrichment and that there is a significant positive relationship existing between career development and employee commitment (r = .825, p-value <0.05). It was thus concluded that job mobility plays a significant role in determining the performance of the studied organizations.....

[1]. Adekola, B. (2011). Career Planning and Career Management as Correlates for Career Development and Job Satisfaction: A Case Study of Nigerian Bank Employees. Australian Journal of Business and Management Research, 1 (2), 100-112.
[2]. Adeniji, A. A. & Osibanjo, A. O. (2012). Human Resource Management: Theory & Practice. Lagos: Pumark Nigeria Limited.
[3]. Agba, A. M., Nkpoyen, F. & Ushie, E. M. (2010). Career development and employee commitment in industrial organisations in Calabar, Nigeria, American Journal of Scientific and Industrial Research.
[4]. Aguinis, H. (2009). Performance Management. Upper Saddle River, New Jersey: Pearson Prentice Hall.
[5]. Akekere, J. & Yousuo, P.O.J. (2013). The Impact of Wage Differentials on Labour Turn Over in Nigeria. International Journal of Academic Research in Business and Social Sciences 3(9)

Abstract: This study aims to describe the effect of transformational leadership, organizational culture and work loyalty on employee performance at PT. Hotel Citi Inn Medan. This research was conducted at PT. Hotel Citi Inn Medan which lasted for 3 (three) months, starting from February 2019 to April 2019. This study used a simple random sampling method. The respondents of this study were all 64 employees at PT. Hotel Citi Inn Medan. The instrument used was a questionnaire to collect data on transformational leadership, organizational culture, work loyalty and employee performance variables. Data analysis techniques used are validity test, reliability test, descriptive analysis, multicollinearity test, normality test, heterokedasticity test, multiple linear regression analysis, multiple linear.......

Keywords: Transformational Leadership, Organizational Culture, Work Loyalty, Employee Performance

[1]. A. Yukl, G. 2010. Kepemimpinan dalam Organisasi, Edisi Kelima. Jakarta: PT Indeks.
[2]. Arikunto, Suharsimi. 2016. Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta: PT. Rineka Cipta.
[3]. Fahmi, I. 2014. Analisis Laporan Keuangan. Bandung: Alfabeta.
[4]. Fuad, A. 2014. Panduan Praktis Penelitian Kualitatif. Yogyakarta: Graha Ilmu.
[5]. Ghozali, I. 2013. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21 Edisi 7. Semarang: Badan Penerbit Universitas Diponegoro.

Abstract: Remanufacturing is basically a business option where used and discarded products are converted to a usable product or component after a series of value additive operations. It has grown into a popular business sector among developed countries during the last three decades. Take-back obligations, disposal bans, economic benefits, creation of stock of components/parts from disassembly and demand for spare parts during post product life cycle period are found to be the key enablers for the growth of this business sector.In this paper, an empirical investigation is carried out among the Indian automobile companies to explore the reasons behind non-acceptance of remanufacturing as a profitable business option. Analysis revealed identification of critical factors which controls.......

Keywords: Remanufacturing, Automobile, Analytic Hierarchy Process

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