IOSR-JBM   Volume-22 ~ Issue-1 ~ January. 2020

Abstract: The main objective of this longitudinal paper is to empirically examine the bi-directional relationship between sustainability activities and the financial performance of oil and gas companies in Nigeria. Secondary data were collected from six oil firms, over fifteen years. The paper is based on stakeholder and institutional theories. For the empirical analysis, eight multivariate regression models and Granger causality models were formulated, and for the analysis, the paper utilized STATA version 15. The findings drawn from the paper demonstrated positive relationships in both directions, meaning that sustainability activities are profitable and profitable is sustainability activities, thus originating a positive feedback virtuous circle. The paper thereby recommended oil firms to reflect a preference for measurement and segmenting information into quantifiable component to explain both the success and failure if any of sustainability investment.

Keywords: Bi-directional, Sustainability

[1]. Abdulsalam, N. K., (2017). Firm characteristics and sustainability reporting of Oil marketing companies in Nigeria. Ph.D. thesis,UsmanuDanfodio University, Sokoto.
[2]. Acti, Ifurueze, Lyndon &Bingilar, (2013). The Impact of Environmental Cost on Corporate Performance: A Paper of Oil and Gas Companies in the Niger Delta States of Nigeria.
[3]. Aggarawal P., (2013). Impact of Sustainability Performance of Company on its Financial Performance: A Paper of Listed Indian Companies. Global Journal of Management and Business Research. 13(11), 61-70.
[4]. Amran, A. &Haniffa, R. (2011). Evidence in Development of Sustainability Reporting: Case of A Developing Country. Business Strategy and the Environment, 20: 141-156.
[5]. BaltagiBadi H. (2005). Econometric Analysis of Panel Data. Third Edition. John Wiley & Sons Ltd, The Atrium, Southern Gate, Chichester, West Sussex PO198SQ, England.

Abstract: This study is directed at establishing whether accounting practitioners' cultural background influence their compliance to professional ethics in Nigeria. This study is motivated by the continual pronouncement of ethics in the accounting and auditing professionwhich suggests a lacuna, and of course the need to identify the principal variables in the establishment of ethics. Primary data were generated through 194 questionnaires administered on and retrieved from practising accountants in Nigeria. Data obtained were tested and analysed with SPSS software. The regression analyses reveal that culture is positively related to accounting ethics, and therefore concludes that accounting practitioners' cultural background moderately influence their ethical compliance levels in Nigeria, which...

Key words: Culture, Enculturation, Acculturation, Professional ethics and Ethical compliance

[1]. Ahinful, S. G., Addo, S., Boateng, F. O. & Boakye, J. D. (2017). Accounting ethics and the professional accountant: The case of Ghana. International Journal of Applied Economics, Finance and Accounting, 1(1) 30-36.
[2]. Aremu, D. A. (2008). Preservation of Land, Culture and Wildlife for the Development of Ecotourism in Africa. Ibadan, Spectrum Books Limited.
[3]. Armstrong, B. M. (1993). Ethics and professionalism in accounting education: A sample course, Journal of Accounting Education, 11, 11-92.
[4]. Aziza, R. C. (2001). The relationship between language use and survival of culture: The case of Umobo youth. Nigerian Language Studies, 4, 29-41.
[5]. Bako, A., Muhammad, M., Isma‟ila, Y. & Rufai, M. A. (2014). Issues on Nigerian Peoples and Culture. Ahmadu Bello University Press Limited, Zaria, Kaduna State, Nigeria..

Abstract: Agricultural producer and breeder unions were established primarily to record agricultural activities and production. Therefore, they are the units that have to act jointly with their members at all stages of agricultural activities. This association is an association that must continue from the establishment of the agricultural enterprise to the marketing of agricultural products obtained as a result of the activities. In this study; the activities and problems of producer and breeder unions within the borders of Şanlıurfa province were investigated. In the results of working; It is determined that the activities of the unions are in the grip of the tribal system which is the social structure dynamics of the region. Unions do not have a sufficient number of qualified staff and funding to provide services such as technical support and training. Consequently, it has been proposed to establish a strong control mechanism to solve the problems and to act in coordination with the stakeholders in the services of the unions.

Keywords: Producer and Breeder Unions, Agricultural Marketing, Agricultural Organization, Tribe, Şanlıurfa.

[1]. Sevı̇nç, G., Bı̇nı̇cı̇, T., Kırsal Alanda Sosyal Destek Projesi (Kasdep) kapsamında kurulan damızlık sığır yetiştiriciliği kooperatiflerinin genel durumu, sorunları ve çözüm önerileri (Şanlıurfa örneği). Harran Tarım ve Gıda Bilimleri Dergisi 2016, 20:214–22. https://doi.org/10.29050/harranziraat.259114.
[2]. Dinler, Z., Tarım Ekonomisi (7th ed.). 2014 Ekin Kitabevi, Bursa, Turkey.
[3]. Aydoğdu, M.H., Şanlıurfa'da çiftçilerin tarımsal bilgi kaynakları tercihleri üzerine bir araştırma. TURAN-SAM: TURAN Stratejik Araştırmalar Merkezi/TURAN-CSR: TURAN Center for Strategic Researches 2019, 11:65–71. https://doi.org/10.15189/1308-8041.
[4]. Sevinç, G., Aydoğdu,M.H., Cançelik, M., Sevinç, M.R., Farmers' attitudes toward public support policy for sustainable agriculture in GAP-Şanlıurfa, Turkey. Sustainability 2019, 11:6617. https://doi.org/10.3390/su11236617.
[5]. Cervantes-Godoy, D., Dewbre, J., Economic Importance of Agriculture for Poverty Reduction. 2010 OECD Food, Agriculture and Fisheries Working Papers, No:23 OECD Publishing. https://doi.org/10.1787/5kmmv9s20944-en..

Abstract: This research aims to analyze the influence of the image of the destination, grand strategy, and social capital against the satisfaction and interest of visitors in Lake Toba. Samples of this study were 220 foreign tourists in Lake Toba. Data collected through a poll with a Lickert scale. Data analysis using Structural Equation Modeling (SEM). The results concluded there was a significant influence on the destination image of visitor satisfaction, where the probability value had a three-star. Influence is not a significant Job Description against the return interest. The effect of a significant grand strategy on visitor satisfaction, where the probability value has three stars. The influence of insignificant grand strategy on returning interest visits. The influence of social capital is significant towards visitor satisfaction, where the probability value has three stars. The influence of insignificant social capital......

Keywords: destination image, grand strategy, visitor satisfaction, re-interest.

[1]. Amir, M. Taufiq. 2007. Dinamika Pemasaran: Jelajahi & Rasakan. Jakarta: Raja Grafindo Persada.
[2]. Andrew J. Dubrin, 2007. The Complete Ideal's Guides: Leadership. edisi kedua. Grenada: Jakarta.
[3]. Barus. 2006. Pengantar Limnologi Studi Tentang Ekosistem Air Daratan. Medan: USU Press. [4]. Buchari Alma. 2011. Manajemen Pemasaran dan Pemasaran Jasa. Bandung : Penerbit Alfabeta.
[5]. Chan, Syafruddin. 2007. Relationship Marketing: Inovasi Pemasaran yang Membuat Pelanggan Bertekuk Lutut, Cetakan Kedua, Jakarta: Penerbit Gramedia Pustaka Utama.

Abstract: Purpose–People today are living in an era of progress and civilization that deeply affectstheirlife and ways of thinking. The Internet has greatly influenced people's live style and shifted it toward an easier one. This study presents a model that would aid in understanding the research premises regarding online purchaseintention. Design/Methodology/Approach–A survey was conducted on 238 participants in Saudi Arabia. Findings – The findings reveal that online purchase intentionis significantly influenced by perceived usefulness, which is the salient predictor, followed by perceived ease of use, perceived enjoyment, and adoption of e-word of mouth comments. Furthermore, the results confirmed that perceived enjoyment and credibility of e-word of mouthhad no impact ononline purchase intention. Originality –

Keywords: Virtual purchase, Perceived usefulness, Perceived ease of use, Perceived enjoyment, Perceived security, Electronicword of mouth.

[1]. Agyapong, H.A. (2018),"Exploring the influential factors of online purchase intention in Finland",thesis, International Business, VaasanAmmattikorkeakoulu (VAMK) University of Applied Sciences, Finland.
[2]. Ahn, T., Ryu, S. and Han, I. (2004),"The impact of the online and offline features on the user acceptance of Internet shopping malls",Electronic Commerce Research and Applications, Vol. 3 No. 4, pp. 405–420.

[3]. Al-Ghaith, W., Sanzogni, L. and Sandhu, K. (2010),"Factors influencing the adoption and usage of online services in Saudi Arabia",The Electronic Journal of Information Systems in Developing Countries, Vol. 40 No. 1, pp. 1–32.
[4]. Al-Maghrabi, T. and Dennis, C. (2009),"The driving factors of continuance online shopping: Gender differences in behaviour among students – the case ofSaudi Arabia", International Journal of Business Information Systems, Vol. 9 No. 4, pp.360–384.
[5]. Al-Maghrabi, T., Dennis, C. and Vaux Halliday, S. (2011),"Antecedents of continuance intentions towards e-shopping: the case of Saudi Arabia",Journal of Enterprise Information Management, Vol. 24 No. 1, pp. 85–111.

Abstract: Leung (2010) provided two comments to criticize Teng (2009). This paper examines Leung (2010) to discuss his challenge to Teng (2009). We show that two comments proposed by Leung (2010) contained
questionable results such that this paper presents further discussions for Teng (2009) and Leung (2010)..

Keywords:-Inventory models; Linear backordered cost; Algebraic method.

[1]. Cárdenas-Barrón, L. E., "The economic production quantity (EPQ) with shortage derived algebraically," International Journal of Production Economics, 70, 289-292 (2001).
[2]. Cárdenas-Barrón, L. E., "An easy method to derive EOQ and EPQ inventory models with backorders," Computers and Mathematical with Applications, 59, 948-95 (2010).
[3]. Cárdenas-Barrón, L. E., "The derivation of EOQ/EPQ inventory models with two backorders costs using analytic geometry and algebra," Applied Mathematical Modelling, 35(5), 2394-2407 (2011).
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Abstract: This research work is titled the role of Accounting in the control of public expenditure in Nigeria the incessant incident of budget deficit, misappropriation and embezzlement of project fund due to lack of good accounting system constitute the problems that necessitated this research. The population for the study entails all the workers in the State Board of Internal Revenue in Anambra State, Nigeria. Out of which the sample size was selected using the Taro Yamani's sampling techniques. Data for this study were primarily and secondarily sourced. Linear regression analysis was used to analyse the data collected with the aid of SPSS version 21 to examine the role of accounting control characterized by internal control (Risk assessment, Control procedures and information and communication system) and internal audit on total government expenditure in the public sector in Nigeria. The study reveals that.....

[1]. Abu-bader, A.M.O. (2003). Public Sector Accounting.
[2]. Gopro: Foundation Publishers, Adeniji, J.K. (2009): "Reinventing Governmental Accounting for Accountability Assurance in Nigeria", Nigeria Research Journal of Accountancy, 1(1): 1-16.
[3]. Ahin, S. K. (2011): An examination of government internal audits‟ role in improving financial performance. Public Finance and Management, 11(4), 306-337.
[4]. Akrain, O.(2011): Designing an effective internal audit group. Association of Accountancy Bodies in West Africa, 1(4), 60-76
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Abstract: Knowing the positive impact of diversity in organization and adoption of sustainable development goals by Nepal government leads to utmostrequirement of promoting equality at every level of organization. The descriptive stats show lower representation of women at upper level of organizations. Being at upper level is one of the major objective indicators of career success. In this sense, women are generally considered not successful in their career as compare to men. Many career literatures examine career by subjective indicators as well. The paper aims to access the significant difference on women's career success outcomes with men. The paper is based on 254 responses collected in survey conducted in Nepalese civil service covering Kathmandu valley during 2017. The study is based on deductive approach and Chi-square test and Mann-Whitney U tests are used to test association and significant differences.....

Keywords: Gender, Nepalese civil service, Objective career success, and Subjective career success

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