IOSR-JBM   Volume-23 ~ Issue-9 ~ Sep. 2021

Abstract: Background: Artificial Intelligence (AI) has the capacity to fundamentally change the audit process. Current sampling based retrospective auditing can be replaced with real time 100% testing of the audited population. However, little is known about how the auditors will be impacted by the integration of AI in audit. Aims: This study aims to investigate the perceptions and experiences of auditors of the impact of AI integration on audit. Methods & procedures: Semi-structured interviews were conducted with ten participants who had current or previous experience as an auditor. Interviews were subject to thematic analysis. Outcomes & results: It is comprehendible......

Key Words: artificial intelligence (AI), continuous auditing, AI ethics, auditor training, thematic analysis

[1]. Alexander, A. (2018). Changing tools, changing roles; Technology is driving the audit of the future. Accounting Today, 32(3), p. 10.
[2]. Appelbaum, D., Budnik, S. & Vasarhelyi, M. (2020). Auditing and Accounting During and After the COVID-19 Crisis. The CPA journal, 90(6), pp. 14-19.
[3]. Boillet, J. (2018). Why AI is a risk and a way to manage risk. https://www.ey.com/en_uk/assurance/why-ai-is-both-a-risk-and-a-way-to-manage-risk
[4]. Bowling, S. & Meyer, C. (2019). How we Successfully Implemented AI in Audit. Journal of Accountancy, 227(5), pp. 26-28.
[5]. Braun, V. & Clarke, V. (2006). Using Thematic Analysis in Psychology. Qualitative Research in Psychology, 3(2), pp. 77-101.

Abstract: As microfinance gains increasing attention and application as a financing mechanism for entrepreneurs at the base of the economic pyramid, this Special Issue of Study on micro finance under Self Help Groups aims to enhance scholarly understanding of how microfinance fosters entrepreneurial activity. Microfinance brings a range of financial services, including microcredit loans, savings, and insurance, within the reach of millions of poor households not served by traditional banks. Poverty has given rise to emergence of the microfinance. Even in United States, one of the richest countries in the world, the poverty industry is worth......

[1]. Ms. S. Malini, Dr S Sasikala, in their work "A study on sustainable growth of Microfinance in women self-help group bank linkage model in India during 2014-15 to 2018-19"
[2]. Dr K.Vijayakumar, Mr. Jahamgeer C(2020) in their work "Impact of Micro- Finance on the Development of Micro-enterprises and Rural Development – An Empirical Study"
[3]. Dr. Manpreet Arora and Swati Singh (2017) in their research paper "Role of Financial Institutions in promoting Microfinance through SHG Bank Linkage Programme in India"
[4]. Ms. S. Malini, Dr S Sasikala (2020), in their study "A Study on Sustainable Growth of Microfinance in Women Self Help Group Bank Linkage Model in India during 2014-15 to 2018-19"
[5]. Eswar Kumar Belli. S, Dr T.S Raghvendra (2014), in their work, "Role of Shri KshetraDharmasthala Rural Development Project (SKDRDP) in Micro Finance Through SHGs –A Study in Shimoga District of Karnataka

Abstract: 1. French Les principes de politesse sont une stratégie de communication que le locuteur utilise pour atteindre un but, choisir le niveau de politesse basé sur la relation entre les interlocuteurs mérite socialisation. L'usage d'un bon niveau de politesse revêt une importance capitale. Si le locuteur n'est pas assez poli, l'auditeur ou l'interlocuteur se sent imposé les choses, cependant si le locuteur est trop poli, la parole semble sarcastique. Cet article concerne l'analyse des principes de politesse et l'usage de socialisation en Lingɔmbefondée sur trois variables sociolinguistiques : âge, sexe et éducation. Cette analyse se concentre sur les données obtenues grâce aux informateurs de la communauté.....

Keywords: Politeness, Principle, Study, socialization, and Sociolinguistics

[1]. Bokula M.( 2005); Langues , langages et sociétés au Congo, ed. BUTRAD-CRLCA.
[2]. Bousfield, D. (2008) Impoliteness in Struggle for Power in Bousfield, D & Locher (eds.), M. Impoliteness in Language – Studies on its Interplay with Power and Practice. Berlin: Mouton de Gruyter.
[3]. Brown, P. & S. Levinson. (1987) Politeness: Some Universals in Language Usage. Cambridge: Cambridge University Press.
[4]. Cimwanga, A (2007) the Profusion of English Centers in Kisangani from 1996 to 2006. A Sociocultural Interpretation, DES, thesis, UNIKIS.
[5]. Coates, J. (1989) Gossip revisited: Language in All-female Groupsin Coates, J & Cameron D. (eds.) Women in their Speech Communities. Essex: Longman

Abstract: RESUME 'The Use of PolitenessPrincipleby Ngɔmbε People' est le titre de cet article, qui pourrait être traduit en français par « La Pratique des Principes de Politesse chez les Ngɔmbε». Cet article met en exergue la façon dont le peuple Ngɔmbε vit la politesse au quotidien, surtout dans leurlanguage. Il va servir de guide pratique aux anglophones non-Ngɔmbε qui pourraient éventuellement entrer en contact avec le peuple Ngɔmbε, dans ce monde globalisant, pour les aider à avoir une bonne cohabitation et interaction. Mais aussi aux Ngɔmbε eux-mêmes, il pourra servir de répertoire écrit d'un certain nombre des pratiques à pérenniser. Les Africains sont caractérisés par un......

Key-words: politeness, principle, and use

[1]. Bokula, X.(2005) Langues, Langages et Société au Congo, BUTRAD-CRLCA, Kisangani.
[2]. Brown, P. & S. Levinson. (1987) Politeness: Some universals in language usage. Cambridge: Cambridge University Press.
[3]. Cimwanga, A (2007) theProfusion of English Centers in Kisangani from 1996 to 2006. A SocioculturalInterpretation, DES, thesis, UNIKIS
[4]. Fraser, B. (1990) Perspectives on Politeness. Journal of Pragmatics 14, 219- 236. Amsterdam: North-Holland.
[5]. Guthrie (1967) theClassification of Bantu Languages, London

Abstract: This study determined the effect of digital marketing on customer satisfaction using a cross sectional survey in Lagos, Nigeria. The Yamane formula predicted 400 sample population while 400 questionnaires were distributed,although 347 questionnaires were successfully filled and returned. The questionnaire was subjected to different analyses such as frequency, factor, regression, and correlation. From the analysis, it was found that customers use digital technology daily and they prefer social media marketing as a means of digital marketing and believed digital marketing does not impact negatively. It was also found that efficiency and effective management of digital marketing satisfies customer and make them feel satisfied when they purchase products online especially when the quality of the product is exceptional. More so, it was concluded that customer satisfaction and mobile marketing has a significant positive correlation, customer satisfaction and email marketing has a significant positive correlation, customer satisfaction and social media marketing has a significant positive correlation, and customer satisfaction and search engine marketing has a significant positive relationship

Keywords: Digital Marketing, Customer Satisfaction, Email Marketing, Search Engine Marketing, and Social Media Marketing

[1]. Ayoola, B. J., & Ibrahim, U. A. (2020). Effect of Electronic Marketing on Customer Satisfaction: Evidence from Selected Airlines Services in Nigeria. IOSR Journal of Business and Management, 22(1), 1-9.
[2]. Dushyenthan, T. (2012). Interactive Marketing and Its Impact on Customer Satisfaction – The Study of Mobile Communication Service Providers in Jaffna Srilanka. Global Journal of management and Business Research, 12(14), 56-66.
[3]. Haque, A. & Khatibi, A. (2007). The impact of Internet Marketing on Customer Satisfaction: A study of Malaysian Perspectives. Journal of Mobile Communication, 1(1), 29-35.
[4]. Hasanata, M. W., Hoqueb, A., & Hamid, A. B. (2019).Effect of customer relationship management in digital marketing for customer satisfaction and loyalty. International Conference on Business, Accounting, Finance and Economics, 4th Oct. 2019.
[5]. Khandelwal, M., Sharma, A., Varshney, D., & Dagur, A. (2018). To analyze Consumer Satisfaction level in Digital Content Marketing with Emphasis on Shopping Websites. International Journal of Engineering &Technology, 7(3.12), 637-642

Abstract: Purpose of the study is to assess the small business growth in Uzbekistan through the role of the small business owners. There are many factors affecting the growth rate of small business such as: Behavioral traits, Leadership Skills, Capital required and entrepreneurial motivation . Study intends to find the correlation of said factors with growth of the small business through primary data collection from Tashkent stock exchange listed companies. Study adopted quantitative analysis approach based on 5 likert questionnaire, conducting online surveys due to Covid-19. Theoretical support of the investigation is from the work of Fauzi & Sheng, 2020, institutional theory on.....

Key words: Behavioral traits, Leadership Skills, Capital required and entrepreneurial motivation

[1]. Adoli, H. L., & Kilika, J. M. (2020). Conceptualizing the role of leadership strategy in the context of strategic management process: A review of literature. In: Journal of Economics and Business, 3(4), 1598-1623. doi: 10.31014/aior.1992.03.04.307
[2]. Ahmad, N. H., Rahman, S. A., Rajendran, N. L. K. A., & Halim, H. A. (2020). Sustainable entrepreneurship practices in Malaysian manufacturing SMEs: the role of individual, organizational and institutional factors. World Review of Entrepreneurship, Management and Sustainable Development, 16(2), 153-171. doi.org/10.1504/WREMSD.2020.105986.
[3]. Al Mamun, A. (2018). Diffusion of innovation among Malaysian manufacturing SMEs. European Journal of Innovation Management, 21(1), 113-141. doi.org/10.1108/EJIM-02-2017-0017.
[4]. Alonso, A. D., Kok, S., & O‟Shea, M. (2018). Family businesses and adaptation: A dynamic capabilities approach. Journal of family and economic issues, 39(4), 683-698. doi.org/10.1007/s10834-018-9586-3.
[5]. Amit, R., & Schoemaker, P. J. (1993). Strategic assets and organizational rent. Strategic management journal, 14(1), 33-46. doi.org/10.1002/smj.4250140105.

Abstract: Purpose- Study intends to find the cause and effect relationship of globalization and international trade , extent to the factors of globalization affect the international trade in Uzbekistan. For the purpose study selected government policies, inflation, tax system , markets and infrastructure. Design/Methodology/Approach- Study adopted quantitative analysis approach based on 5 likert questionnaire, conducting online surveys due to Covid-19. For the purpose of theoretical support study selected Trans-formationalism theory of globalisation to lens the problem and its solution. Study depends on primary data collection and literature basis......

Keywords: government policies, inflation, tax system , markets and infrastructure

[1]. Boddewyn, J. M. (1986). Service Multinationals: Conceptualization, Measurement and Theory. Journal of International Business Studies , 17 (3), 41–57.
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Abstract: The Government of India enacted Consumer protection Act 2019 to provide enhanced protection to the consumers taking into consideration the booming e-commerce industry and the modern methods of providing goods and services such as online sales, tele-shopping, direct selling and multi-level marketing in addition to the traditional methods. Consumer Protection Councils at the Central, State and District levels and the introduction of a new in-house machinery- Central Consumer Protection Authority (CCPA) was the turning point. The new move is undoubtedly beneficial to consumers, but the pillars of integrated communication channels have a very serious implications. The objective of this article is to assess how the implementation of Consumer Protection Act 2019, which is in force from 24th July 2020 would affect......

Keywords: Consumer Protection Act 2019, Manufacturers, Service Providers, Advertisers, E-commerce entities, strategies

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