IOSR-JBM   Volume-21 ~ Issue-12 ~ Dec-2019

Abstract: The recurring spate of merger and acquisition globally, is phenomenal and also acknowledged 75% failure of the newly formed organizations after integration and calls for increasing attention on the underlying causes of these problems at post merger and acquisition. This study developed and validated the Organizational Integration Intervening Variable Scale (OIIVS), a self report measure designed to examine experiences of workers after integrations of merger and acquisition. Two hundred and eighty participants responded to the initial 15 items and only 13 items were found to meet criteria for clean factor structure, with loadings > .35. The factor structure of OIIVS consists of three underlying variables that accompany merger and acquisition: restructuring, downsizing and integration problems. The three factors separately make the three sub scales of OIIVS. Results supported the three factors structure of the OIIVS, with psychometric properties being valid and reliable, for use in Nigeria and possible revalidation for use in other cultures. The scale in a broad way can help towards the measure of intervening variables that accompany integrations in organizations in instances of mergers and acquisitions.

[1]. Adeyemi, F. (2006). After the merger, Price Water House – Coopers publication.
[2]. Alder consultants (2008). Consolidation in the Nigerian banking sector: Brand scenarios and implications, publication, 1-3
[3]. Brockner, J., of Greenberg, J. (1990). The impact of layoffs on survivors: An occupational Justice perspective. In J. Caroll (ed), Applied Social Psychology and Organizational Settings, 45- 75, Hillsdale, N.J:
[4]. Cohen, J.C., & Swerdlik, M.E. (2002). Psychological testing and assessment: introduction to test and measurement. Bosten, U.S.A. McGraw – Hill.
[5]. Hayes, N. (2000). Doing pshchological research: Gathering and analyzing data. Open University Press, Buckingham, 91 – 107

Abstract: This paper aims to examine internal control mechanism and its moderating impact on organization culture and organizational performance among listed Jordanian companies. The paper used the survey method to collect data from 190 managers of listed companies in Jordan. The results showed that internal control system moderates the relationship between organizational culture and organizational performance. Importantly, result of the study indicates that both internal control system (control environment, control activities, risk assessment, information and communications system and monitoring) and organizational culture (bureaucratic, innovative and supportive) have a joint effect in reducing losses and frequent shut-down of the companies. Furthermore, the results of this study provide beneficial information to investors in Jordan in order to evaluate the impact organizational culture and internal control system have on organizational performance. It also contributes to the literature and provides direction for future research in the context of developing economies.

Keywords: organizational performance, internal control system, organizational culture

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Abstract: Tourism has been one of the most contributing sector in Malaysia. To boost tourism sector, festivals are useful for the attraction of tourists from all over the World to visit Malaysia. Several vital aspects of tourism are service quality, perceived value and trust. This paper aims to examine the relationship between service quality, perceived value and trust. Data was collected from international tourists who have visited festivals organized by Tourism Malaysia. Structural Equation Modeling (SEM) was utilized and significant relationships were revealed between service quality and perceived value, service quality and trust and perceived value and trust..

Keywords: Malaysian Festivals, Service Quality, Perceived Value, Trust.

[1]. N.K. Aliman, S.M. Hashim, S.D.M. Wahid, S. Harudin. (2016). Tourists' satisfaction with a destination: Aninvestigation on visitors to Langkawi Island. International Journal ofMarketing Studies,8(3), 173–188 (2016).
[2]. T. Abdali, T, A. Abdali, A. Heidary. Sport tourism loyalty revisited: An overview. Int. Academic J. of Business Mgmt,
[3]. 3(2), 43–50 (2016).
[4]. A. Akhoondnejad. Tourist loyalty to a local cultural event: The case of Turkmen handicrafts festival. Tourism Mgmt, 52, 468–477 (2016).
[5]. A. Nazar, R.A. Penderi, N. Jafari Nezhad. Assess the quality of public sector services with fuzzy data. J. of Exec. Mgmt,40 (2010).
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Abstract: Manufacturing processes that consist of time series data are frequently monitored by forecast-based quality control schemes. These control schemes are based on the application of a time series forecast to the process and monitoring the resultant forecast errors with a tracking signal. This study compares the performance of tracking signals in their ability to detect the presence of changes in the process mean (step shift) and additive outliers in an autocorrelated manufacturing process. The criteria used are the Average Run Length (ARL) and Cumulative Distribution Function (CDF) of the run lengths. The CDF is offered an alternative performance evaluation criterion, for forecast-based schemes. Based on the CDF criterion, the Smoothed Error Tracking Signal offers the greatest probability of early detection of a step shift and an additive outlier in an autocorrelated process.......

Keywords: tracking signals, autocorrelation, process monitoring

[1]. Alwan, L, and Roberts, H. V. (1988). "Time Series Modeling for Statistical Process Control," Journal of Business and Economic Statistics, 6, 87-95.
[2]. Barnard, G. A. (1959). "Control Charts and Stochastic Processes," Journal of the Royal Statistical Society, B21, 239-271.
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[4]. Brown, R. G. (1959). Statistical Forecasting for Inventory Control, McGraw-Hill, New York, NY.
[5]. Cox, D. R. (1961). "Prediction by Exponentially Weighted Moving Average and Related Methods," Journal of the Royal Statistical Society, B23, 414-422.

Abstract: Even though, the previous studies related to the various aspects in online marketing especially the marketers' perception on various aspects related to online marketing, all these works are related to the foreign environment. There is no exclusive study on e-marketing environment in the Indian context. In total, 535 marketers was identified by popular web service providers namely Pronet, Satyam, Airtel and BSNL. Hence the present study has made an attempt to fill up the research gap with the help of proposed research model.

[1]. Cheston, J (2001), E-marketing strategy, McGraw – Hill, London.
[2]. Damortier, J. and Goemans, C., (2001), "Electronic business and data privacy the role of standardization", Journal of Database marketing, 8(3), pp.212-216.
[3]. Davis, R., Bachanan – Oliver, M., and Bradie, R., (2000), "Retail service branding in electronic commerce environment", Journal of service research, 3(2), pp.178-186.
[4]. Donthu, N (1999), "The Internet Shopper", Journal of Advertising Research, 39(3), pp.52 – 58.
[5]. Haubl, G. and Trifts, G., (2000), "A consumer decision making in online shopping environments : the effect of interactive decision aids", Marketing Science, 99(1), pp.4-21.

Abstract: The brandingname of Bangladesh isentitled to "Beautiful Bangladesh" that highlights the existingnatural and manmaderesources as well as our national pride like (21st February, historic 7 March speech), etc. This exploratoryresearchfiguredit out in a qualitative approachthat how tourismorganizations are playing an active role to formulaterules and regulations for the tourism and hospitalityindustry. The constitution of the People'sRepublic of Bangladesh, Article 18(A) affirmedthat the government and entire society beobliged to protect and conserve the naturalresources of Bangladesh. Ministry of Civil Aviation and Tourism has acknowledged 800 tourist destinations of the country. Apart from the other stakeholders, thisresearchanalyzes how tourism institutions like (BTB, BPC, ATAB, TOAB, Civil Aviation of Bangladesh, DMO, Biman Bangladesh Airlines.......

Keywords: Tourism organizations, Hospitality institutions, Biman Bangladesh Airlines, Bangladesh Tourism Board.

[1] Akter, M. (2018). A Study of Food Products and Beverage Industry. United International University, Dhaka, Bangladesh.
[2] Ali, M. M., & Parvin, R. (2010). Strategic management of tourism sector in Bangladesh to raise gross domestic product: An analysis. AIUB Business and Economic Paper Series, July, American International University Bangladesh.
[3] Association of Travel Agents of Bangladesh - ATAB. (2019). Retrieved 15 October 2019, from https://www.atab.org.bd/ [4] Bangladesh Parjatan Corporation. (2019). Retrieved 14 October 2019, from http://www.parjatan.gov.bd/
[5] Bangladesh Tourism Board. (2019). Retrieved 16 October 2019, from http://tourismboard.gov.bd/

Abstract: Kisan Credit Card or KCC is a scheme specifically designed by NABARD to provide farmers with financial support. The short-term loan is intended to help farmers receive timely financial aid and support from the banking system. The money can be used for multiple purposes. The quantum of financial assistance to agriculture in India has improved manifold since the financial reforms. The government along with RBI has introduced various schemes and programs in order to channelize funds to rural areas of the country so that sufficient credit can be provided to farmers. It also emphasized on the need for creative credit instruments to support farmers and that gave birth to Kisan Credit Card Scheme. The scheme has been started in the year 1998 on the recommendations of Shri R.V. Gupta committee.......

Keywords: System, Credit, Use, Reforms.

[1]. Dr. Anna Kaka Patil, Edition 2016 , "Committee recommendations relating to agricultural credit for short term" (Page no.44-47)
[2]. India-Agriculture, information about economies of Indian Agriculture is available at:
[3]. http://www.nationsencyclopedia.com/economies/Asias-and-the-Pacific/India-AGRICULTURE
[4]. Kisan Credit Card (KCC) Loan Scheme in India, available at :
[5]. http://www.bankbazaar.com/kisan-credit-card

Abstract: This study tests the relationship between organizational commitment and employee's performance in textile sector of Faisalabad in Pakistan. Questionnaires were sent in selected firms of textile in Faisalabad. 179samples were chosen, the figures wereevaluated on SPSS 22.0. Regression and correlation tests were utilized.The outcomeindicates that there is a momentous and affirmative relationship amongemployees performance and organization commitment. Affective and normative commitment has positive impact on employee's performance but continuance commitment has no significant impact on employee's performance.

Keywords: organizational commitment, employee's performance,normative commitment, affective commitment, continuance commit

[1]. Bakiev, E. (2013). The Influence of Interpersonal Trust and Organizational Commitment on Perceived Organizational Performance.Journal of Applied Economics and Business Research JAEBR, 3(3), 166-180.
[2]. Hunt, S. D., & Morgan, R. M. (1994). Organizational commitment: one of many commitments or key mediating construct? Academy of Management Journal, 37(6), 1568-1587.
[3]. John P. Meyer., Natalie J. Allen (1991), A three component conceptualization of Organizational commitment, Human Resource Management Review, 1 (1), 61-89.
[4]. McNeese-Smith, D. (1995). Increasing employee productivity, job satisfaction, and organizational commitment.Hospital & Health Services Administration, 41(2), 160-175.
[5]. Nicholas Clarke (2006), The relationships between network commitment, its antecedents and network performance, Management Decision, 44 (9), 1183-1205 Olugbenga

Abstract: Technology adoption has become a global phenomenon such that every sector of the economy scramble for identifications and presence in this technological advancements. The youths are among the identified active participants in this sector. Hence this has elicited the interest of several researchers in identifying the effect of these all important phenomenon amongst the youths and it is on this premise that this article examines the adoption of new technology and its effect on the behavior of the youths in Edo state, Nigeria. This article examines individuals' adoption processes by looking at what factors motivates these identified youths in the adoption of various technology that is currently being implemented. Rogers's innovation diffusion theory, the Concerns-Based Adoption Model,.......

Keywords: technology adoption, behavior of youths, technology acceptance model, use of theories.

[1]. Agarwal, R., & Prasad, J. (1998). The Role of Innovation Characteristics and Perceived Voluntariness in the Acceptance of Information Technologies. Decision Sciences,28(3), 557-582.
[2]. Berndt, Ernst R. and Morrison, Catherine J. (1995), "High-tech Capital Formation and Economic Performancein U.S. Manufacturing Industries: An Exploratory Analysis", Journal of Econometrics 65: 9-43.
[3]. Chau, P. Y. K. (1995). Factors used in the selection of packaged software in small businesses: Views of owners and managers, Information & Management, 29(2), 71-78.
[4]. David, F. R. (2008). Strategic management: Concepts and cases, Prentice-Hall, Upper Saddle River, New Jersey. 12.
[5]. Davis, F. D. (1986). A technology acceptance model for empirically testing new end-user Information systems: Theory and results. Doctoral dissertation. Sloan School of Management, Massachusetts institute of technology.

Abstract: The purpose of this study was to analyze the effect of price on purchase decisions in Lazada Online Store, analyze the effect of security on purchase decisions in Lazada Online Store, analyze the effect of promotion on purchase decisions in Lazada Online Store, and analyze the effect of price, security, and promotion on purchase decisions in Lazada Online Store. This research method is a type of quantitative research. Data sources of this study include primary data and secondary data. The population in this study was the Environmental Society 19 in Tanjung Mulia Subdistrict, Medan Deli District, totaling 950 people. The sampling technique used in this study was purposive sampling and obtained as many as 125 customers. The data analysis technique used is multiple linear regression, hypothesis testing which includes t test and F test, and coefficient of determination.......

Keywords: Price, Security, Promotion, Purchase Decisions

[1]. Achmad, J., Zainul, A., & Kadarismasn, H. (2015). Pengaruh Promosi Online Dan Persepsi Harga Terhadap Keputusan Pembelian. Jurnal Administrasi Bisnis (JAB). 21(1): 1-8.
[2]. Baruna, H.B., Shilvana, H., & Hapzi, A. (2017). The Influence Of Quality Products, Price, Promotion And Location To Product Purchase Decision On Nitchi At PT. Jaya Swarasa Agung In Central Jakarta. Saudi Journal Of Business And Management Studies. 2(4B): 433-445.
[3]. Basu, S. & Hani H. (2010). Manajemen Pemasaran: Analisa dan Perilaku Konsumen. BPFE. Yogyakarta.
[4]. Bekti, B.H. (2015). Mahir Membuat Website dengan Adobe Dreamweaver CS6, CSS dan JQuery. Yogyakarta: ANDI.
[5]. Carunia, M.F. & Rani, I. (2017). Effect Of Service Quality, Price And Promotion On Customers Purchase Decision Of Traveloka Online Airline Tickets in Jakarta, Indonesia. International Journal Of Management Science And Business Administration. 3(2): 42-49.

Abstract: This research aims toknow and analyze; 1)the effect of an inventory of assets to optimize the utilization of fixed assets East Kolaka District Government; 2)the effect of legal audit to optimize the use of assets to fixed assets East Kolaka District Government; 3) the effect of the valuation of assets to optimize the utilization of fixed assets East Kolaka District Government, and; 4) the effect of an inventory of assets, legal audit, and valuation of assets together to optimize the utilization of fixed assets of the Government of Kolaka East. This type of research used in this research is causal research with a quantitative approach. The sample in this research isTreasurer officers Assets / Goods and Goods Examiner in each SKPD scope District Government East Kolakafour (4) people, so that the total sample was selected numbering as many as 116 people........

Keywords: Asset Inventory, Legal Audit, Asset Valuation, Fixed Assets Optimalisai.

[1]. Agustina, Maria, 2005, the Local Government Asset Management Case Study in Pontianak district, Thesis S-2 Program.Pascasarjana UGM. Yogyakarta.
[2]. Djumara, Noorsyamasa. 2007. Principles Module Asset Management / Regional Property. Ministry of Internal Affairs and the State Administration Institute. Jakarta.
[3]. Ghozali, Faith. 2010. Applications Multivariate Analysis with SPSS Program, the Agency Publisher Diponegoro University, Semarang.
[4]. Halim, Abdul and Sham Kusufi. 2012.Teori, Concepts and Applications Public Sector Accounting. Salemba Four. Jakarta.
[5]. Hart-Sears, Terri. 2012. Why Good Data Is A Must: Asset Management Oversight is Essential to Effective Governancem, First Edition, USA: ISG Specializing in Consumption Management Service.

Abstract: Some cases of manipulation of financial data that have occurred in several large companies cause the public accounting profession to be criticized. The role of the auditor in the company is quite large, not only examining the auditee's financial statements or detecting fraud, but also assessing a company's ability to maintain business continuity. If the auditor finds doubts about the continuity of the business of the company being audited, the auditor should provide a going concern opinion (modified opinion). Besides, disclosure of financial statements is also very important for the auditor because it relates to the acceptance of going concern audit opinion on the company. Likewise with the client tenure audit, which is the period of engagement between the KAP and the same auditee, where the anxiety.......

Keywords: Auditor Reputation, Disclosure, Audit Client Tenure, Going Concern Audit Opinion

[1] Agoes, Sukrisno. 2012. Auditing "Petunjuk Praktis Pemeriksaan Akuntan oleh Aukuntan Publik". Edisi 4 Buku 1. Salemba Empat: Jakarta Selatan.
[2] Ardiani, N., Emrinaldi Nur DP., dan Nur Azlina. 2012. Pengaruh Audit Tenure, Disclosure, Ukuran Kap, Debt Default, Opinion Shopping, dan Kondisi Keuangan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Real Estate dan Property di Bursa Efek Indonesia. JurnalEkonomi Volume 20. Universitas Riau.
[3] Ghozali, Imam. 2011.Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Edisi 5 Cetakan V. Badan Penerbit Universitas Diponegoro: Semarang.
[4] Ginting, Suriani dan Linda Suryana. 2014. Analisis Faktor-faktor yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Wira Ekonomi Mikroskil. Volume 4,Nomor 02, Oktober 2014.
[5] Hery. 2015. Auditing 1: Dasar-dasar Pemeriksaan Akuntansi. PrenadamediaGroup: Jakarta.