IOSR-JBM   Volume-23 ~ Issue-6 ~ June 2021

Abstract: Résumé L'école est considérée comme le levier le plus important pour développer un pays. Pour cela, elle doit être à l'écoute des besoins de la société. Mais, souvent des jeunes terminent leurs études sans être capables d'utiliser leurs connaissances acquises sur le banc scolaire pour être compétitifs dans leur vie professionnelle. La présente étude vise l'évaluation de l'enseignement de la documentation commerciale en première année des humanités techniques, option commerciale et gestion, plus précisément après la vulgarisation, en 2014, du nouveau programme national. Sur ce, la grande question qui se pose est celle de savoir si ce cours est dispensé dans de bonnes conditions pédagogiques.....

[1]. BERBAUM , l'action pédagogique d'enseignement du cycle d'orientation, Paris, éd. Nathan, 1971, 189p.
[2]. Dictionnaire Universel, Paris, éd. Spéciale Hachette, 2008, 1551p.
[3]. Direction des programmes scolaires et matériels didactiques : Curriculum National des humanités techniques commerciales, option commerciale et gestion, Kinshasa, 2014, 159p.
[4]. ENCYCLOPEDIE UNIVERSELLE, Paris SA, éd. encyclopǽdia universalis, 1995, 1105p.
[5]. http://www.google.f.économie.gestion.ocm, consulté le 15/10/2020 à 15h47.

Abstract: Our scientific experience is a commentary on the motive of mental deficiency by some children in Beni town in order to complete their education in the universal education project. Given that the present study is important, we have noticed that Beni town is predominantly characterized by this mental deficiency issue, and if no special attention paid, we run the risk to have an unexplainable challenge.
This particular reason which concerns Beni town has led us to posing various problems; namely: the rights, dignity and the follow-up of mental deficient children are not observed, how can the causes of that mental deficiency be known and finally figure out.....

[1]. BOISSIERE G. et All, Mathématiques, 1er ES, éd. Bordas, Paris, 1993.
[2]. DING MANS, La psychanalyse des peuples et des civilisations, éd. Armand Colin, 1971.
[3]. FREUD S., Trois essais sur la théorie de la sexualité, NRF, Guillmand, 1949.
[4]. GRAIS B., Méthodes statistiques, 3e édition, DUNOD, Paris, 1992.
[5]. La constitution de la République Démocratique du Congo, telle que complétée et modifiée à ces jours, Kinshasa, 2006, page 4, article 11 et 12 ;

Abstract: Developing economies, urgently need new infrastructures such as sanitation, potable water and drivable roads. Previously, many governments – by far the biggest source of financing for infrastructure projects – supported the infrastructures and project finance markets with cash and/or guarantees. Furthermore, infrastructure stimulus packages will understandably reverse as governments look to bring their finances under control. The study has been done on Vivekananda Setu & it has been sub-divided into various sub-sections based on a structured questionnaire. The present research will try to evaluate the socio-economic improvements by looking at opportunities for economic productivity.......

Key words :- Vivekananda Setu, Economic productivity, Structured questionnaire, Exploratory Factor Analysis, Principal Component Analysis etc

[1]. Aschauer D. A. (1989c). Does Public Capital Crowd Out Private Capital? Journal of Monetary Economics, 24, 171-88.
[2]. Barro R. J. (1990). Government Spending in a Simple Model of Endogenous Growth. Journal of Political Economy, 98, 103-125.
[3]. Canning, D. and P. Pedroni (2008). Infrastructure, Long Run Economic Growth and Causality Tests for Cointegrated Panels. The Manchester School, 76, 504-527.
[4]. Devarajan, Shantayanan, V. Swaroop and H. Zou, (1996). The Composition of Public Expenditure and Economic Growt. Journal of Monetary Economics 37, 313--344.

Abstract: The ability of a company to remain efficient and competitive in an ever-changingenvironmentdepends on itsability to gather new information and develop new ideas. Given the changingenvironment, companies are forced to explore new commercial and operationalopportunities, in particularthrough the consistent management of internal and external information and knowledge. This article isdevoted to competitive intelligence and knowledge management, which are essential for the implementation of strategiesresearch and competitiveinnovation .Takentogether, Thesetwo concepts create a vision of company's performance,

Keywords: companies ; competitive intelligence ; knowledge management

[1]. ALAVI, M. & LEIDNER, D., (1999). « Knowledge Management Systems : Emerging Views and Practices from the Field ». In Proceedings of the 32nd Hawaii International Conference on System Sciences. p. 239
[2]. ALTER, S.L. (1980) « Decision support systems: current practices and continuing challenges ». Addison-Wesley, Reading Mass., 1980
[3]. APURVA A., & SINGH, M.D. (2011) « Understanding knowledge management: A literature review ». International Journal of Engineering Science and Technology. 2011;3(2): p: 926 - 939.
[4]. AVISON, D., JONES, J., POWELL, P. & WILSON, D. (2004). « Using and validating the strategic alignment model »..Journal of Strategic Information Systems, 13,223-246.
[5]. BONCZEK, R.H., HOLSAPPLE, C.W., & WHINSTON, A.B. (1981) « Foundations of Decision Support Systems ».AcademicPress, New York, 1981..

Abstract: The outbreak of the Covid-19 resulted in negative consequences on the demand and supply chains activities from the disruptions to business activities, due to isolation and lockdown measures of government across the globe as part of measure to contain the spread of the epidemic. As a consequence this study sought to determine whether the applications of strategic cost manipulation by businesses post covid-19 can ensure survival of businesses in Africa. This study used survey research design and administered questionnaire randomly on business executives selected from a Abeokuta, Ota, Ifo and Sagamu business districts of Ogun State. The study employed purposive and convenience sampling.......

keywords Covid-19, strategic cost manipulation, businesses, survival, costs.

[1]. Abdullah. T. M. (2010) Profit Maximization Theory, Survival-based Theory and Contingency Theory: A review on several underlying Research Theories of Corporate Turnaround.
[2]. Ansari, S., Bell, J., Klammer, T. and Lawrence, C. (1997a): Strategy and Management Accounting: Version 1.1, Richard D, Irwin, USA
[3]. BAC 23, Strategic Cost Management
[4]. Berliner, C. and Brimson, J. (1988): Cost Management for Today's Advanced Manufacturing: The CAM-I Conceptual Design. Harvard Business School Press, Boston
[5]. Buckingham, M., & Loomba, A.P.S. (2001). Advantageous cost structure: A strategic costing case study. Production and Inventory Management Journal, 42(1)..

Abstract: This study examines the attitude to work of public secondary school teachers vis-à-vis financial rewards. Human resource is vital in the growth of any organization. This is similar in the education sector. The decadence of the profession in Nigeria can be easily attributed to the poor attitude of teachers to work especially in the public sector. This has been identified to be as a result of the inadequate compensation of teachers, which has made the profession unattractive and crippled considerable performance within the sector However, some researchers hold a contrary opinion. Consequently, to investigate this, a survey research method was adopted for.....

Key Words:Financial motivation, teachers, attitude to work, public secondary school

[1]. Aguinis, H. (2005). Performance Management. Edinburgh, UK: Edinburgh Business School. Retrieved from www.ebsglobal.net
[2]. Ajila, C. & Abiola, A. (2004). Influence of Rewards on Workers Performance in an Organization. Journal of Social Science, 8(1), 7-12. Retrieved from www.krepublishers.com/02-journals
[3]. Akanbi, A. (2013). Influence of Extrinsic and Intrinsic Motivation on Employees' Performance. Nigeria Journal of Industrial Relation, 50-58. Retrieved from njirnet.org/
[4]. Akerele, A. (1991). Role of labor in productivity. Nigeria Journal of Industrial Relation, 5: 50-58. Retrieved from http://njir.org/
[5]. Akintoye, I.R. (2000). The Place of Financial Management in Personnel Psychology. A Paper Presented as Part of Personnel Psychology Guest Lecture Series. Department of Guidance and Counselling, University of Ibadan, Nigeria

Abstract: Background: Effective leadership has huge relevance in achieving high levels of performance in organizations. For this reason, it is necessary for an organization to identify the leadership styles that have high potential for enhancing organizational performance. Transactional leadership is among the prevailing leadership styles of manufacturing companies in Osun State, Nigeria. However, some of the challenges of company leadership emanate from not exhibiting proactive behavior thereby producing consequences that are detrimental to high-level performance. Furthermore, effective implementation of rewards enhances the confidence employees place in organizational leadership while ineffective implementation has opposite effect. It is on this basis that this study investigated the relationship...

Key Words: Leadership, transactional leadership style, employee performance

[1]. Khan, M. J., Mughal, Y. H., & Khattak, Z. Z (2017). Inspirational motivation and employees performance: Moderating role of cognitive style indicator, International Journal of Business Studies Review. 2(1), 78-87.
[2]. Bass, B. M. & Avolio, B. J. (1999). Improving organizational effectiveness through transformational leadership. Thousand Oaks, CA: Sage Publications.
[3]. Bass, B. M. (2008). Bass & Stogdill's Handbook of leadership: Theory, research, and managerial applications. 4th ed. New York: The Free Press
[4]. Pillai, R., Schriesheim, C. A., & Williams, E. S. (1999). Fairness perceptions and trust as mediators for transformationaland transactional leadership: A two-sample study. Journal of management. 25(6), 897-933.
[5]. Transactional Leadership – Definition, Types, Characteristics, Examples.

Abstract: The capital structure relates to the financing decisions required by the company. The capital structure relates to the amount of the portion of the leverage or debt of a company. The need for internal and external sources of funds at each stage of the company's life cycle is largely determined by the company's ability to obtain cash flow and the level of risk preference. The life cycle of the company in this study uses three stages, namely Growth, Mature and Decline.This study aims to examine and analyze the determinants of capital structure based on the life cycle of manufacturing companies in Indonesia. Manufacturing companies were chosen because they have.....

Key Words: Capital Structure, Firm Life Cylce, Growth, Mature, Decline

[1] Aderajew Tamirat S., Barrera Andres Trujillo dan Pennings Joost M.E. 2019 . Dynamic Target Capital Structure and Speed of Adjustment in Farm Business, European Review of Agricultural Economics pp. 1–25
[2] Amirullah.2013. Metodologi Penelitian Manajemen: Disertai Contoh Judul Penelitian dan Proposal. Bayumedia Publishing Anggota IKAPI:Malang
[3] Anthony J, Ramesh K. 1992. Association between accounting performance measures and stock prices. Journal of Accounting and Economics 15(2-3): 203-227. https://doi.org/10.1016/0165- 4101(92)90018-W
[4] Ary, Tatang Gumanti. 2011. Manajemen Investasi . Konsep, Teori dan Aplikasi, Mitra Wacana Media, Jakarta
[5] Atansil Leo. 2012, Studi Eksistensi Dynamic Trade Off Capital Structure pada Perusahaan Non Finansial di BEI Periode 2002-2009. . Jurnal Manajemen Teori dan Terapan. Tahun 5. No.3 Desember 2012