IOSR-JBM   Volume-23 ~ Issue-4 ~ April 2021

Abstract: Nowadays, merchant websites represent new opportunities for both consumers and businesses seeking to promote a shopping experience worth living again. However, despite the importance of online loyalty, very little marketing research has been done to examine it. Then, this study aims to measure the intention of Internet users to be loyal to merchant websites and identify some of the factors explaining this phenomenon. A questionnaire-based survey carried out on 200 Internet users found that perceived quality of a merchant website positively affects its perceived value and Internet user satisfaction with it. This is likely to increase their intention to remain loyal online.

Key words: Loyalty intention, satisfaction, perceived quality, perceived value, online shopping experience

[1]. Abdellatif and Chetioui, 2014, 'L'effet de la valeur perçue d'une expérience d'E-Shopping sur le processus de décision d'achat dans le social E-commerce', the 5th International Research Meeting in Business Management, Nice.
[2]. Amraoui L, 2005, 'Les effets du prix, de l'image du point de vente et du capital de marque sur la valeur perçue des produits', Thèse de doctorat en Sciences de Gestion, IAE de Toulouse.
[3]. Anderson E.W., FornellC.and Lehmann D.R., 1994, "Customer satisfaction, market share, and profitability: findings from Sweden", Journal of Marketing, 58, p p 53-66.
[4]. Antéblian et al, 2013, Expérience de consommation dans les environnements de vente au détail: une revue de la littérature, Recherche et Application en Marketing, V 28.
[5]. Anderson R., and Srinivasan S, 2003, 'e-Satisfaction and e-Loyalty: A Contingency Framework, Journal of Psychology & Marketing, 20, 2, pp. 123-138..

Abstract: Thepurpose of this studyare: 1) to test the influence of spirituality on organizational commitment; 2) to test the influence of organizational commitment on employee attitude towards organizational change. Questionnaires are distributed to 200 out of 234 total employees. Of the 146 returned questionnaires, 132 were eligible to proceed. Data analyzed using SEM.The results: spirituality has positive influence on affective and normative commitment, but no influence on continuance commitment. Affective commitment has positive influence; continuance commitment has significantly negative influence; while normative commitment has no significant influence on employees' attitude towards organizational change.

Keywords: affectivecommitment, continuance commitment, employee attitude towards change, normative commitment, spirituality.

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Abstract: The research purpose is to determine the study of the performance appraisal of employees. Performance appraisal refers to the regular review of an employee's job performance and overall contribution to a company. The objective is to know the effect of performance appraisal on employee motivation. The reveals that performance appraisal leads to improved employees' performance. Which results from increased productivity in the organization. The research design used is descriptive in nature. The data collection instrument is primary data that is collected through questionnaires. In the research of 102 respondents were taken. Employees are satisfied with the current performance appraisal of the company. The majorities of the employees are motivated through feedback and increase....

Keyword: Performance appraisal, Job satisfaction, Employee motivation

[1]. Gautam, Abhinanda. "A study on the performance appraisal system practiced in sugar mills, and its impact on employees' motivation. A case study of Simbhawli sugar limited, India." Asian journal of management research, vol. 4, no. 3, 2014, p. 11. www.researchgate.net, https://www.researchgate.net/publication/299566460. A study on the performance appraisal system practiced in sugar mills and its impact on employees' motivation. A case study of Simbhawli sugar limited India.
[2]. Malik, Muhammad Shaukat, and Surayya Aslam. "Performance appraisal and employee motivation: Comparative Analysis of Telecom Industry of Pakistan." Pakistan Journal of Social Science, vol. 33, no. 1, 2013, p. 11. bzu.edu.pk, https://www.bzu.edu.pk/PJSS/Vol33No12013/PJSS-Vol33-No1-15.pdf.
[3]. Najafi, Leila, et al. "Performance appraisal and its effects on employees' motivation and job promotion." Australian Journal of Basic and Applied Sciences, vol. 4, no. 12, 2010, p. 6. researchgate.net, https://www.researchgate.net/publication/290931785
[4]. Setiawati, Trias, and Indah Dwi Ariani. "Influence of Performance Appraisal Fairness and Job Satisfaction through Commitment on Job Performance." Review of Integrative Business and Economic Research, vol. 9, no. 3, 2019, p. 19. buscompress.com, http://buscompress.com/uploads/3/4/9/8/34980536/riber 9-308s19-204 133-151.pdf.
[5]. Singh, Dr. Prachi, and Shilpi Gupta. "Performance Appraisal: Building Trust among Employees or not-the Dilemma Continues." International Journal of Scientific and Research Publications, vol. 3, no. 8, 2013, p. 6. ijsrp.org, http://www.ijsrp.org/research-paper-0813/ijsrp-p2058.pdf.

Abstract: The study examined Internal Control and Fraud in Deposit Money Banks (DMB) in Bayelsa State. The research adopted correlational survey research design. The population for this study was five hundred and four (504) and a sample size of two hundred and twenty-three (223) knowledgeable staff (bank's top class or management staff, bank's external/investigative auditors and banks. The study used questionnaire instrument, and data were analyzed in the Statistical Package for Social Sciences (SPSS) Version 22. The findings revealed that there was a very strong positive significant relationship between internal audit and employee fraud in deposit money banks in Bayelsa state. Whereas there was a weak positive linear relationship between internal audit and employee fraud in deposit money banks in Bayelsa state of about 21%. And also result for hypotheses three and four reveals that there is a strong positive....

Keywords: Internal Audit, Fraud, Deposit Money Bank

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[4]. Alhassan, H. (2018). Fraud detection and internal control measures in deposit money banks listed on the NSE. International Journal of Science and Management Studies, 01(04), 43-54.
[5]. Coram, P. Ferguson, C., & Moroney, R. (2006). The value of internal audit in fraud detection. http://www.theage.com.au/ed_docs/Fraud_paper.pdf

Abstract: Digitalisation is expected to bring major changes to all businesses and cloud accounting is an emerging technological trend. This grounded theory study explores the impact of the Making Tax Digital initiative and the emergence of cloud-based accountancy software on the digitalisation of small accountancy practices in the UK. Based on the findings, three hypotheses have emerged. First, the Making Tax Digital initiative will have a partial impact on the digitalisation of accountancy practices. Second, clients not accountants control the pace of digitalisation. Third, the adoption of digitalisation is influenced by an accountants' mindset.

Keywords: Digitalisation; Making Tax Digital; Cloud Accounting; Grounded Theory; Virtual Accounting.
This research did not receive any specific grant from funding agencies in the public, commercial, or not-for-profit sectors

[1]. Asatiani, A., Apte, U., Penttinen, E., Rönkkö, M., & Saarinen, T. (2019). Impact of accounting process characteristics on accounting outsourcing-Comparison of users and non-users of cloud-based accounting information systems. International Journal of Accounting Information Systems, 34, 100419.
[2]. BEIS (2019). Attitudes to adoption: understanding barriers and enablers to the adoption of best practice technologies and management practices by SMEs. BEIS Research Report number: 2019/018 https://www.gov.uk/government/publications/small-and-medium-sized-business-sme-attitudes-towards-adopting-best-practice
[3]. Brandas, C., Megan, O., & Didraga, O. (2015). Global perspectives on accounting information systems: mobile and cloud approach. Procedia Economics and Finance, 20, 88-93.
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[5]. Charmaz, K. (2003). Grounded Theory: Objectivist and Constructivist Methods. In N. K. Denzin & Y. S. Lincoln (eds), Strategies of Qualitative Inquiry (2nd ed.) (pp.249- 291). Sage.

Abstract: Résumé La présente recherche porte sur l'analyse physicochimique et bactériologique du vin de palmier à huile (Elaeis guineensisjacq) vendu et consommé en ville de Beni.
L'objectif principal était qu'à partir des résultats obtenus, la population de la ville de Beni soit orientée par rapport à la qualité de ce vin. En physicochimie, le pH, la densité relative, le degré alcoolique, l'acidité titrable totale, l'acidité volatile totale, les sucres totaux ont été les paramètres évalués. En microbiologie par contre, ce sont les germes totaux, les germes caractéristiques et nuisibles à la santé des consommateurs tels que le Streptocoques, les Salmonelles qui ont fait l'objet des analyses au laboratoire.....

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[5]. F. TAPSOBA et al., Biodiversité microbienne et paramètre physico-chimique de quelques vin de ronier (Borassus akeassii) produit traditionnellement au Burkinafaso, in Microbiol. Ind. San et Environnement, Vol 5, N°2, 2011, pp. 1-22

Abstract: The game is a serious educational and pedagogical activity which contributes to train the child's personality. This is clearly proved by fact that a child who doesn't play doesn't grow in normal equilibrium. The game develops the person in several successive directions, every kind (of game) leaving at its stage a particular stratum for the building (construction) of the child's personality.
For this purpose we have analyzed four children games that they practice as school pupils, namely, the candle games, capriole games, hopscotch games and small ball games.
This analyses has allowed us to demonstrate that these games contribute to the development of the child's personality through the training of attention of thinking, of memory, of imagination, of judgment, (or evaluation), of the team fair play, endurance and so on, faculties that are involved in the acquisition of knowledge by the learners.

Key words: Game ; Personality

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