IOSR-JBM   Volume-21 ~ Issue-4 ~ April-2019

Abstract: This study has succeeded in examining the issues relating to corporate determinants of aggressive tax avoidance of firms in Nigeria. The aim of this study was to properly examine the concept of aggressiveness tax and the corporate determinants precipitating its occurrence. The variables of Profitability (PROF), Firm Size (FSIZE) and Leverage (LEV) were analyzed to determine their relationship with corporate aggressive tax avoidance (CTA). To achieve the objective of the study, a total of forty (40) companies that are quoted on the Stock Exchange of Nigeria were carefully chosen and analyzed for the period (2013-2017). Due to the cross sectional nature of the study, the.........

Keywords: Aggressive Tax, Firm Size, Leverage, Profitability, Nigeria

[1]. Annuar, H.A., Salihu, I.A., & Obid, N.S. (2014). Corporate ownership, governance and tax avoidance: An interactive effect. Procedia Social and Behavioural Science, 164, 150-160.
[2]. Akhor, S.O. (2014). Impact of tax revenue on economic growth in Nigeria.(Anunpublished M.Sc.thesis).Department of Accounting, University of Benin, Benin-City, Edo State, Nigeria.
[3]. Blaufus, K., & Zinowsky, T. (2013). Arbeitskreis quantitative steuerlehre quantitative research in taxation–discussion papers. Leibniz University Hannover, Koenigsworther Platz, 1-45.
[4]. Boussaidi, A., & Hamed, M.S. (2015). The impact of governance mechanisms on tax aggressiveness: Empirical evidence from Tunisian context. Journal of Asian Business Strategy, 5(1), 1-12.
[5]. Badertscher, B., Katz, S., & Rego, S. O. (2011). The impact of private equity ownership on portfolio firms´ corporate tax planning. Working Paper, University of Notre Dame, Columbia University and University of Iowa.

Abstract: Introduction of information systems has changed the way people deliver their work activities. The use of Human Resource Information Systems has led to valuable outcomes for the organization such as decreased costs, improved communication, and decreased time spent on mundane activities. However the development of a standard system for the management of human resource information has remained a major challenge to organizations. This problem is most profound in public universities who have not embraced technological systems to manage the people who work for them. The purpose of this study was to investigate the influence of information infrastrutucre on adoption of Human.........

[1]. Al-Mobaideen, H., Allahawiah, S., & Basioni, E. (2013). Factors Influencing the Successful Adoption of Human Resource Information System. The Content of Aqaba Special Economic Zone Authority.5, pp. 1-9. Aqaba: Intelligent Information Management . doi:http://dx.doi.org/10.4236/iim.2013.51001.
[2]. Alshawi, S. (2010). Organisational, technical and data quality factors in CRM adoption: SMEs perspective. Industrial Marketing Management, 40(3), 376–383.
[3]. Amani, M. B., & Jabeen, N. (2013). Gender Stereotypes and Women in Management. The Case of Banking Sector of Pakistan. A Research Journal of South Asian Studies, 26(2), 259-284.
[4]. Anitha, J., & Aruna, M. (2015). Adoption of Human Resource Information System in Organisations. Journal of Management, 6-12.
[5]. Bader, Y. O. (2012). The Relationship between Human Resource Information System(HRIS) Functions and Human Resource Management (HRM). Functionalities Journal of Management Research, Vol. 4(4)..

Abstract A university archive is a new archival concept in Indonesia which is an institution that is responsible for managing static records. From a judicial perspective, this concept contradicts to the Law Number 7 of 1971 and the Presidential Decree Number 105 of 2004 where the management of static archives is carried out by the National Archives of the Republic of Indonesia both at the national level and provincial, district, and city level. However, looking at the pragmatic needs in which many universities in Indonesia have not conducted filing activities optimally both in terms of fostering a dynamic archiving system and management of long-term archives, thus the idea for establishing university archives especially in the universities under category of the State-Owned Legal Entity (Badan Hukum.......

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

[1]. Archives Act. (1983). Australia;

[2]. Australia Archives Handbook. (1998). Victoria: Australian Archives.

[3]. Bailey, S. (2007). Taking the road less travelled by: the future of the archive and records management profession in the digital age. Journal of the Society of Archivists, 28(2), 117-124.

[4]. Chiang, J. K., and Yen, E. (2005). Developing a governmental long-term archive management system on semantic grid. In 2005 PNC Annual Conference and Joint Meetings.

[5]. Concordia University Archives. Accessed from http://archives.concordia.ca/canada, 23 August 2019..

Abstract: The purpose of study is to interpret the relationship of tourist's tour experience、leisure benefits and leisure satisfaction in Ecotourism. The population is the tourists of ecotourism to visit Dapeng Bay National Scenic Area and questionnaire is by convenience sampling. According to purpose and hypothesis, the study is interpreted the hypothesis and analyzed the data by Structural equation modeling. The results are that: 1. The tourist experience is positive affect to leisure benefits. 2. The leisure benefitsis positive affect to leisure satisfaction. The structural equation modeling of the study is expected to have positive affect to the National Scenic Area and tourism in Taiwan.

[1]. Ajzen, I. (1991). Benefits of Leisure: A Social Psychological Perspective. In Driver, B.L., Brown, P. J. and Peterson, G. L. (Eds), Benefits of Leisure (pp.411-417).Stage College, PA: Venture Publishing.
[2]. Beard, J. G. and Raghed, M. G.(1980). Measuring leisure satisfaction. Journal of Leisure Research, 12(1), 20-33.
[3]. Bigne, J. E., Sanchez, M. I., and Sanchez, J. (2001). Tourism Image, Evaluation Variables and After Purchase Behaviour: Inter-relationship. Tourism management, 22(6), 607-616.
[4]. Browne, M. W. and Cudeck, R. (1993). Alternative ways of assessing model fit. In K. A. Bollen& J. S. Long (Eds.), Testing structural equation models(pp.136-162). Newbury Park, CA: Sage.
[5]. Chang, H. M., Chang, Y. C, and Hsu, C. W. (2008). A Study of Tourist on Destination Image, Environmental Perception, Experiences and Revising Willingness in Chingjing Farm. Journal of Leisure and Recreation Industry Management, 1(3), 72-86..

Abstract: This study examined service delivery and public accountability in selected Universities in Nigeria. Specifically, the study examined the effect of total quality managementservice delivery in Nigeria Universities, Audit process on service delivery in Nigeria Universities and regulatory compliance on service delivery in Nigeria universities. Primary data were employed, through a structured questionnaire and it were sourced from the staffs (academic and non-academic) and students of the selected universities in Southwest Nigeria. Data were analyzed using both descriptive and inferential statistics. Descriptive analyses conducted in the study include frequency table, and pie chart while inferential analyses conducted in the study include linear regression and ANOVA analysis..........

Keywords: Service delivery, Public accountability, Audit process, regulatory compliance, total quality management

[1]. Aladegbola, I. A., &Jaiyeola, F. (2016). Critique of Public Administrative Reform System: Post-Independence in Nigeria. Africa's Public Service Delivery and Performance Review, 4(1), 147-171.
[2]. Agboola, T., (2016). Service Compact and Service Delivery in Nigeria. International Journal of Politics and Good Governance. 5(2).
[3]. Ajibade, O., &Ibietan, J. (2016), Public Bureaucracy and Service Delivery in Nigeria: The Neo-Weberian Explanation. The Public Administration and Social Policies Review VIII, 2(17).
[4]. Asiyai, R.I. (2015). Improving Quality Higher Education in Nigeria: The Roles of Stakeholders. International Journal of Higher Education 4, (1).
[5]. Akpoiroro, R.M., &Okon. J. E. (2015). Students‟ satisfaction with service delivery in federal universities in South-south geo-political Zone, Nigeria. International Journal of Educational Administration and Policy Studies. 7(5).

Abstract: This study presents the descriptive study regarding the sale of Bulk Vended Milk among the consumers and non-consumers of Mother Dairy. The main aim of this study is to know the reasons about low sale of Bulk Vended Milk in East Delhi. The central focus of this study is to find out the consumer perception towards Bulk Vended Milk and study the purchasing pattern of Mother Dairy consumers. The purpose of this paper is to assess the milk market and to understand the position of Mother Dairy in comparison to other brands. The study was carried out among consumers and non-consumers of Mother Dairy products to ascertain the consumer behaviour with regards to the Bulk Vended Milk across the East Delhi Region..

Keywords: Bulk vended milk, dairy industry, poly packed milk, consumer perception, purchasing pattern

[1]. David A. Hennseey and JuttaRoosen, "Cost-Based Model of Seasonal Production, with Application to Milk Policy", March 2003, A Journal of Agricultural Economics, Volume 54, Issue 2, ISSN 1477-9552, pp. 285-312
[2]. AshutoshShrivastava, "Impact of Milk Processing on Small Farms: Case Study", July-Sept 2003, A Journal of Agricultural Economics,ISSN 1477-9552, pp. 620
[3]. Dhanabalan. M, "Productive Efficiency of Milk Production in Tamil Nadu", Dec 2009, Indian Journal of Marketing, Volume 39, Issue 12, ISSN 2456-4133, pp. 21
[4]. Prof. Nizamuddin Khan and Ashish Kumar Parashari, "Development of Indian Dairy and Challenges: An Overview", Dec 2014, Journal of International Academic Research For Multidisciplinary, Volume 2, Issue 11, ISSN 2320-5083, pp. 431-437
[5]. Ashish Jaint, "Study on Customer Preferences for Bulk Vended toned Milk (BVM) of Mother Dairy in selected areas of Ghaziabad City, June 2015, Anand Agricultural University
https://www.motherdairy.com(consulted in Jan-Feb 2019) http://www.dairyuniverseindia.com/Facts&Figures.html(consulted in Jan-Feb 2019) https://www.euromonitor.com/dairy-in-india/report(consulted in Jan-Feb 2019)

Abstract: The market of pet shops has reached a saturation point, thus, pet shops should develop unique characteristics, recognize customers' needs, and enhance customer satisfaction with quality in order to attract more customers and increase profits. This study adopted the Kano model to obtain four items that could significantly increase customer satisfaction and avoid customer dissatisfaction: specific and clear interior facilities, circulation and signs, sufficient professional knowledge to respond to customers' questions, reliable customer service in workplace and clear indication of product prices. Pet shops can improve these items in order to enhance customer satisfaction and increase profits.

Keywords: pet shop, Kano model, service quality

[1]. Bateson, J.E., Hoffman, K.G., 2002. Essential of Service Marketing: Concepts, Strategy and Cases, Harcourt, Inc.
[2]. Chung Y.C. and Chen H.C., 2015. Study on the correlation among service quality, relationship quality and customer satisfaction– A case study of H hotel. International Journal of Latest Research in Science and Technology, 44(4), 1-7.
[3]. Haywood-Farmer, J., 1988. A conceptual model of service quality. International. Journal of Operations and Production Management, 8(6), 19-29.
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[5]. Mohsin, A., and Ryan, C., 2005. Service quality assessment of 4-star hotels in Darwin, Northern Territory, Australia. Journal of Hospitality & Tourism Management, 12,25-36

Abstract: It is widely known that information and communication technology provide unlimited opportunities and advantages for any type and size of businesses, including small and medium-sized businesses.The advancement and day-to-day improvement on technology substantially changed the rhythm of running a business compared to pre-millennial era. Specifically, the emergence of internet technology such as web system technology significantly changed business transaction for both large and small medium enterprises.Therefore, the purpose of this study is to test reliability of information and communication technology specifically web system technology and environmental pressure. For the purpose of this study, only 98 samples were used to test reliability. The findings indicated all four examined variables are consistently reflect the construct it is measuring. Hence, adapted measurement items are reliable to use in the future studies.

[1]. Abou-Shouk, M., Lim, W. M., & Megicks, P. (2013). E-Commerce and Small Tourism Businesses in Developing Countries: Drivers versus Boundaries of Adoption. Tourism Planning & Development, 10(3), 249–266. https://doi.org/10.1080/21568316.2012.747983
[2]. Alam, S. S., & Noor, M. K. M. (2009). ICT Adoption in Small and Medium Enterprises : an Empirical Evidence of Service Sectors in Malaysia. International Journal of Business and Management, 4(2), 112–125. https://doi.org/10.5539/ijbm.v4n2p112
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[5]. Chan, F. T. S., Alain, Y.-L. C., & Zhou, L. (2012). An empirical investigation of factors affecting e-collaboration diffusion in SMEs. International Journal of Production Economics, 138(2), 329–344. https://doi.org/10.1016/j.ijpe.2012.04.004

Abstract: In this study I used structural equation modeling which is a second generation multivariate data analysis method using partial least square approach to find out the determinants and factors affecting international marketing of leather and leather goods of Bangladesh. After conducting this study it has been found that the structural path or relation between firm and domestic environment is more significant which indicates that in international marketing of LLG the relation between firm and domestic environment is more important than foreign environment. And from the outer weight it can be concluded no individual factor have significant impact on determining the firm characteristics, domestic environment and foreign environment. So international marketing of LLG is highly dependent on the relation between firm and domestic environment of our country.

Keywords: Partial least square, Structural equation modeling, PLS-SEM, Smart PLS, International Marketing, LLG.

[1]. Diamantopoulos. Adamantios and Riefler,Petra(2007). Advancing Formative Measurement Models. Journal of business research, 61 (12), 1203-1218.
[2]. Hair Joe F. & SarstedtMarko & RingleChristian M. & MenaJeannette A. (2011). An assessment of the use of partial least squares structural equation modeling in marketing research.
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[4]. Helm, Sabrina. (2005). Designing a Formative Measure for Corporate Reputation.Corporate Reputation Review. Volume 8.Number 2. pp. 95-109.
[5]. Henseler, Jorg. Ringle Christian M. and Sinkovics Rudolf R. (2014). The Use of Partial Least Square Path Modeling in International Marketing, Vol.20. pp. 277-319.

Abstract: Digital banking often gets confused with mobile banking and online banking, and even omni channel banking. True, all these involve digital applications in one form or another. But what constitutes "digital banking" has yet to gain overwhelming response from the public .The banking sector has become competitive over the years due to the digitization of banks. After thorough analysis over the pros and cons, it will not be wise to depend only on one method of banking; be it the virtual one or the traditional one. The best approach would be to break up your banking needs between online and in-store services to enjoy the benefits of both. With online banking one can have access 24/7 so as...............

[1]. Demonetisation effect: more and more people are going for digital payment: Chanda Kochhar By ET Now 2016,.
[2]. Reserve Bank of India, Report on Trend and Progress of Banking in India, RBI Mumbai, Various Issues. Economic Times, ET Banking Survey 2009, 21 December 2009, p.11.
[3]. ―(Don't) take it to the bank: What customers want in the digital age,‖ PwC digital banking survey, May 2017.
[4]. ―Artificial intelligence and digital labor in financial services,‖ research brief, PwC,
[5]. Uppal R K, ―E-Age Technology- New Face of Indian Banking Industry: EmergingChallenges and New Potentials‖, Journal of Social and Development Sciences, Vol. 1, No. 3, April 2011, pp. 115-129..

Abstract: The purpose of this paper is to reveal in detail the findings of a study of factors considered by Islamic banks when designing products and services for businesses and individual customers. This study attempted the reveal of the predominance of the Islamic rule of transactions over all other factors considered when designing Islamic banking products. The study further examined whether these factors vary between different Islamic banks so as to facilitate the application of the findings in different countries with Islamic banking initiative. Design/methodology/approach - This paper adopted questionnaire as a reliable tool for data collection from the Islamic banking customers using..............

Keywords: Islamic banking products, Shariah law. Paper type - Research Paper

[1]. Abdullah, F. & Rahman, A. A., 2015. Is Wa'dan any different to Muwa'adah? Empirical evidence from Malaysia. International Journal of Islamic and Middle Eastern Finance and Management, 8(3), pp. 310-328.
[2]. Abu Bakar, N., 2007. A zakat accounting standard (ZAS) for Malaysian companies",. American Journal of Islamic Social Sciences, 24(4), pp. 74-92.
[3]. Aggarwal, R. & Yousef, T., 2000. Islamic banks and investment financing. Journal of Money, Credit and Banking , 32(1), pp. 93-120.
[4]. Alam, N., 2012. Efficiency and risk-taking in dual banking system: evidence from emerging markets. International Review of Business Research Papers, 4(4), pp. 94-111.
[5]. Alemu, A. M., 2012. Factors Influencing Consumers' Financial Transactions in Islamic Banks Compared with Conventional Banks: Empirical Evidence from Selected Middle-East Countries with a Dual Banking system.. African and Asian Studies , Volume 11, pp. 444-465..

Abstract: In business activities, Merchandise, Servicescape, and Customer Satisfaction are very basic and very important influences in Customer Loyalty. Merchandise, servicescape, and customer satisfaction are also phenomena in business activities, without the factors that affect this business activity the company will be faced with a risk and cannot fulfill the wishes of its customers. This study aims to determine and analyze the influence of Merchandise and Servicescape on Customer Loyalty through Customer Satisfaction at PT. Gloria Jaya Sejahtera Medan. The population in this study were customer members of PT. Gloria Jaya Sejahtera Medan in May until July 2018 totaling 412 people...........

Keywords: Merchandise, Servicescape, Customer Satisfaction, Customer Loyalty

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