IOSR-JBM   Volume-21 ~ Issue-2 ~ February-2019

Abstract: The study examined the impact of target costing (TC) on success of manufacturing enterprise in Nigeria. The aim of the study is to ascertain the role of TC on product costs and profitability of manufacturing business in Nigeria. Using primary data, questionnaire designed on a five (5) point Likert scale were administered on a sample of two hundred and thirty five (235) staff out of a population of four hundred and ten (410) staff of seven (7) textile firms operating in Northwestern states of Nigeria. The data obtained were analyzed descriptively using mean (x) score index of non-parametric statistics as well as empirically using simple regression. The variables of the study are business success proxied by business profitability (BP) being the dependent variable (y) while TC represented by X as the explanatory variable. The results suggest that TC has significant impact on BP with 65............

Keywords: Target Costing, Cost reduction, Manufacturing enterprises, Firm success, Improved profitability.

[1]. Abdel, D & Safaa, M. (2001). Towards a proposed framework for the management: Target costing in the modern manufacturing environment. The Scientific Journal of the Economy of Commerce 6(3), 470-477
[2]. Cooper, R & Slagmuder, I. (2002) Target Costing from new product development: Product level target costing. Journal of Cost Management 8(3), 48-51.
[3]. Drury, C (2005) Management and cost accounting (5th ed.) Thompson hearing Publishers. Pp. 891-901
[4]. Ewert, R & Ernst, C (1999) Target costing coordination and strategic cost management. European Accounting Review 8(1), 20-49.
[5]. Fouda, S. A (2007) A proposed framework for integration between the target costing method and strategic cost analysis to reduce activities through the concept of the value chain. Journal of Commerce for Scientific Research 8(4), 209-235.

Abstract: The evolution and trends of project management research are analysed by exploring, identifying, and classifying management journal articles on project management in the allied disciplines. The analysis of project management research in the allied disciplines reveals an explosion of popularity and strong interest in project management research. It examines project management research from the perspective of its relationship to allied disciplines in the management field and provides a view of the progress of project management as a research-based academic discipline. This study which is partially funded by the Project management Institute specifically investigates project management research in allied disciplines from 10 top management and business activists' and categorizes it into eight allied disciplines. The ranking of occurrences of the eight allied disciplines from most to the least appeared subjects over the last 30 years. This study help us better understand the evolution of project management as a field of practice...........

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[4]. Malhotra A, Majchrzak A, Benson R. Leading virtual teams. Acad Manage Perspect 2007;21(1):60–70.
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Abstract: Employee Retention has become a major concern for corporate in the global competitive current scenario. Recruiting the right candidate is a time consuming process. An organization invests time and money in grooming an individual and make him ready to work and understand the corporate culture. It is essential for the organization to retain those employees who really work hard and are indispensable for the system. The biggest challenge that organizations are facing today is not only managing these resources but also retaining them. Securing and retaining skilled employees plays an important role for any organization, because employees' competencies are central to companies..........

Keywords: Employee Retention, Competencies, Recruitment, Corporate Culture, Organization, Performance

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[2]. Amar AD (2004). Motivating knowledge workers to innovate: a modelintegrating motivation dynamics & antecedents. Europe. J. Innovat. Manage. 7(2): 89-101.
[3]. Anderson, E.W., Sullivan, M.W., (1993), ―The Antecedents and Consequences of Customer Satisfaction for Firms,‖ Marketing Science, 12(2), 125-43.
[4]. Argyris, C., Schon, D.A. (1978), Organizational Learning: A Theory of Action Perspective, Addison-Wesley, Menlo Park, CA.,
[5]. Armsgtrong Michael, Armstrong's Handbook of Human Resource Management. Kogan Pagr, London. 2009.

Abstract: A high rate of employee attrition is a challenge for most companies in the hospitality sector. This article is an insight to which are the most effective retention strategies that can have a long-term impact. The hospitality sector in India is running short of good employees, it is facing a serious threat from other sectors. Despite the industry relying majorly on employees, high turnover rates and related cost of turnover and high attrition of skilled employees are issues that are becoming a problem for the hospitality industry. Recent turnover research in 54 four to five star Indian hotels and restaurants showed turnover rates of 58.5% for operational employees and 32.16% for managerial employees. The costs of turnover are not only monetary, it can also lead to.........

Keywords: Turnover, Employee, Retention, Attrition, Hospitality sector

[1]. P. Barron, Anastasiadou Constantia, Student part-time employment: Implications, challenges and opportunities for higher education, International Journal of Contemporary Hospitality Management, 21(2), 2009.
[2]. D. G. Allen, Retaining Talent: A Guide to Analyzing and Managing Employee Turnover, SHRM Foundation, 2008.
[3]. J. P. Hausknecht, J. Rodda and M. J. Howard, Targeted employee retention: Performance-based and job-related differences in reported reasons for staying, Human Resource Management, Vol. 48 ( 2), 2009, 269-288.

[4]. J. C. Hughes, E. Rog, Talent management: A strategy for improving employee recruitment, retention and engagement within hospitality organizations, International Journal of Contemporary Hospitality Management, 20(7), 2008, 743-757.
[5]. K. Kim, & G. Jogaratnam, Effects of individual and organizational factors on job satisfaction and intent to stay in the hotel and restaurant industry, Journal of Human Resources in Hospitality & Tourism, 9(3), 2010, 318-339..

Abstract: There is a fierce battle of competition now prevailing in everywhere around the world, not only between single companies but also between networks of linked partners, known as supply chains. Demands of the customers are changing so frequently and companies have to react quickly when new trends and consumer requirements appear and for which the competition becomes more time-sensitive. And this is very much applicable in the apparel industry because time is a crucial factor and can make the difference between the success /or failure of a company in this competitive business. After considering the important role of apparel manufacturers within the global, we conducted........

Keywords: Supply chain, competitive, operational, logistics, striving, time-sensitive, sustainability.

[1]. Tanvir, S., & Muqaddim, N. (2013). Supply Chain Management Offering the new Paradigm for Bangladesh Industry, Journal of Economics and Sustainable Development, 4 (20), page no. ISSN:2222-1700(Paper) ISSN: 2222-2855.
[2]. Shahriar, M., F., Pathik, B.,B., & Habib, M., (2014). A Research Framework of Supply Chain Mnagement in Ready Made Garments Industry of Bangladesh. International Journal of Business and Economics Research. 3, (6), 38-44 doi:10.11648/j.ijber.s.2014030601.16.
[3]. Asgari, B., & Hoque, M., A., (2014). A system dynamics approach to supply chain performance analysis of the ready-made garment industry in Bangladesh. Ritsumeikan Journal of Asia Pacific Studies, 32, page no.
[4]. Hossan, C.,G., Sarker, M., A., & Afroze R. (2012) Recent Unrest in the RMG Sector of Bangladesh: Is this an Outcome of Poor Labour Practices ? International Journal of Business & Management, 7, 206-218.
[5]. Nuruzzaman, A.H. & Azad, R.,(2010).Is Bangladeshi RMG Sector Fit in the Global Apparel Business ?Analyses the Supply Chain Management. The South East Asian Journal of Management, 4(1)..

Abstract: Data Envelopment Analysis (DEA) is a methodology based upon an interesting application of linear programming. It was originally developed for performance measurement. It has been successfully employed for assessing the relative performance of a set of firms that use variety of identical inputs to produce a variety of identical outputs. The main aim of the research is to measure the different Efficiency of Banks in India by using Data Envelopment Analysis Models during the period 2011-2012.

Keywords: Data Envelopment Analysis, Efficiency, Decision Making Units..

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Abstract: Competition among Industriesare currently growing with many businessmen in Indonesia. One of the industries that many entrepreneurs are interested in is fashion hijab, particularly in Bandung. To keep gaining competitive advantage, any entrepreneurs should use strategy to compete in order to keep competition in the industry, winning one of them with promoting their products through social media, instagram. Some of the strategies that can be used is a differentiation, low-cost and focus. The business that will be researched on this research is two businesses hijab in Bandung is Famous Scarf Official and Yunma Outfit. On this research will be known a competitive strategy that used by Famous Scarf Official and Yunma Outfit is differentiation, low cost or focus. This research is a descriptive qualitative research with analysis models technique of Miles and Huberman.

Keywords: Entrepreneurship, Competitive Strategy, Fashion Hijab Industry.

[1]. Altuntas, G. et al. (2014). Industry Forces, Competitive and Functional Strategies and Organizational Performance: Evidence from Restaurants in Istanbul, Turkey. Procedia - Social and Behavioral Sciences 150 (2014) 300 – 309
[2]. Anomsari, M. (2011). Analisis Pengaruh Orientasi Kewirausahaan, Kemampuan Manajemen, dan Strategi Bisnis dalam Peningkatan Kinerja Perusahaan (Studi pada Usaha Kecil Menengah di Kawasan Usaha Barito Semarang). Seminar Nasional Teknologi Informasi & Komunikasi Terapan 2011 (Semantik 2011)
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Abstract: Recently, improving people healthiness becomes the main priority of the Indonesian government. Public hospitals are required to provide high level of quality of services as part their achievements. This study explores empirically the determinants of service quality and organization performance of the public hospital. It, specifically, attempts to investigate the mediated effect of service quality on the influences of organization culture and working motivation on the performance of regional public hospital in the province of Aceh, Indonesia. This study only focuses on the nurses as the population. Out of 693 nurses, 253 of them were selected as the sample of the study using the proportionate random sampling technique. The data was gathered by distributing questionnaires to.......

Keywords: Organizational culture; Working motivation; Service quality; Public hospital; Health sector.

[1]. Abbasi A.S., Mir, G.M., & Hussain, M. (2012) Islamic work ethics: how they affect organizational learning, innovation and performance. Actual Probl Econ, 12, 471–480
[2]. Abu-Alhaija, A.S.A., Yusof, R.N.R., Hashim, H., & Jaharuddin, N. S. (2018). Religion in consumer behaviour research: The significance of religious commitment and religious affiliation. International Journal of Economics, Commerce and Management, 6(1), 245-258.
[3]. Aliyansyah, T. (2012). Pengaruh Dimensi Kualitas Pelayanan terhadap kepuasan nasabah Bank Aceh Syariah Cabang Banda Aceh. Jurnal Manajemen Pascasarjana Universitas Syiah Kuala, 1(1), 32- 39.
[4]. Amin, F.B., Amri., Majid, M.S.A. (2019). Does staff performance mediate the effects of motivation, discipline, and allowance-based performance on the performance of Regional Planning Development Agency? IOSR Journal of Business and Management, 21 (1), 52-58.
[5]. Armstrong, M., & Taylor, S. (2014). Armstrong's Handbook of Human Resource Management Practice. Kogan Page Publishers.

Abstract: Organizations globally develop frameworks, policies and practices that guide how employees work. The extent to which employees perform their task will determine the extent to which an organization realizes its vision and objectives. The aim of this study was to establish the influence of training on performance of employees in Meru Central Sub County. This study targeted only those employees who were devolved from the national government thus leaving out those county government employees who were recruited by the county public service board. Descriptive research design was adopted to establish the determinants of performance of employees. The target population were 143 employees working in five departments devolved from national government to county government. These departments were: health; agriculture, livestock development and fisheries; water and irrigation; public........

Keywords: Employee training; performance of employees; organization of training; Meru Central Sub County

[1]. Alika, I. J.,& Aibieyi, S.(2014).Mechanism of Economic Empowerment and Development in Nigeria: A Discourse. An International Journal of Arts and Humanities, 3(2), 137-157.
[2]. Andrew, D. R. S., Pedersen, P. M., & McEvoy, C. D. (2011). Research Methods and Design in Sport Management. Champaign: Human Kinetics
[3]. Aragon-Sanchez, A., Barba-Aragon, I., & Sanz-Valle, R. (2010). Effects of training on business results. The International Journal of Human Resource Management, 14(6), 968-980.
[4]. Athanasiou, T., Debas, H., & Darzi, A. (2010). Key topics in surgical research and methodology. Berlin: Springer.
[5]. Bhat, Z. H. (2013). Impact of training on employee performance: A study of retail banking sector in India. DOI: 10.15373/2249555X/JUNE2013/97

Abstract: Indirect tax is the economic backbone of the central government since from independence there are several developments have been taken place among those introduction of GST is served as historical unimaginable reform in indirect tax arena of India. Goods and services tax now serving as a greater tool which provides the revenue to the government to undertake socio-economical sustainable developmental activities in the country. The present study is in conceptual in nature carried to analyse the future roadmap of goods and services tax in Indian scenario. For the purpose of study data collected through secondary sources and concludes that GST will give more fruitful benefits to the development of the country than the presently experiencing benefits and makes the country into the favourable place for both national and international business people..

Keywords: Goods and Services Tax, Trends, Future prospect.

[1]. http://www.mondaq.com/india/x/707192/sales+taxes+VAT+GST/GST+Trends+May+2018
[2]. https://economictimes.indiatimes.com/news/economy/policy/decoding-gsts-future-course-in-india/articleshow/67020414.cms
[3]. https://qrius.com/the-future-of-gst-what-will-be-the-long-term-impact-on-the-indian-economy/
[4]. https://www.skpgroup.com/data/resource/gst_trends_june_2018_.pdf

[5]. Kumar M, Anees M (2014) E-Filing: Creating New Revolution in Taxation of India. Global Journal of Finance and Management 6: 379-384..

Abstract: The study examined community adoption on cassava technology packages in the Elele-Alimini, Emuoha Local Government Area of Rivers State. Structured questionnaire was used to elicit information from the respondents, multistage random sampling techniques was used to select 60 cassava farmers. Data obtained were subjected to descriptive statistics. The major specific objectives were to identify socio-economic characteristics of cassava farmers, identify the main sources of information on improved cassava technology package used by farmers, assess the levels of adoption of cassava technology packages by farmers and ascertain the constraints to adoption of cassava packages by farmers. Results indicate that improved cassava cultivars (x=3.5), seed bed preparation (x-3.8), weed control (x=3.3) fertilizer application (x=3.8), planting method and spacing (x=4.1) were the cassava technology packages adopted by farmers. Constraints to adoption of cassava technology packages amongst the.......

Keywords: Community, Adoption, Cassava, Technologies Packages

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Abstract: Previousstudies have pointed out that transformational leadership is an important factor affecting knowledge sharing and enhanced innovation in an organization. However, there is a lack of models linking transformational leadership, knowledge sharing, and innovation at universities within developing countries, particularly Syria. The purpose of this study was to examine the mediating role of knowledge sharing on the relationship between transformational leadership and innovation of the teaching staff in Syria public and private universities. The quantitative method was used in data collection. A random sampling technique was conducted which comprised of 287 valid........

Keywords: Transformational leadership, Knowledge sharing, Innovation

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