IOSR-JBM   Volume-24 ~ Issue-10 ~ Oct. 2022

Abstract: This paper aims to determine the factors of financial alternatives of theenlisted ITfirms in Bangladesh.This study also attempts to bridge the gap between past literature and current status quo of the IT industry. The data in the IT sector are limited, and therefore, a thorough representation of this sector has been one of the primary motives. Data of 8 out of 11 listed companies werecollected for the period of 2016-2021. These data were then analyzed and the possible determinants based on literature review, namely, Liquidity Ratio (LR), Growth Rate (GR), Firm Size (FS), Tangibility Ratio.....

Key Words: Financial alternatives, Earnings Volatility, Liquidity, Tangibility, Operating Leverage, Firm Size, Interest Coverage, Leverage Ratio, IT Industry, Bangladesh

[1]. Bangla, L. (n.d.). AAMRA TECHNOLOGIES LIMITED. Retrieved from Lanka Bangla Financial Portal: http://lankabd.com/dse/stock-market/AAMRATECH/aamra-technologies-limited/financial-statements?companyId=312&goToHomePageParam=true&stockId=297
[2]. Bangla, L. (n.d.). Agni Systems Limited. Retrieved from Lanka Bangla Financial Portal: http://lankabd.com/dse/stock-market/AGNISYSL/agni-systems-limited/financial-statements?companyId=113&goToHomePageParam=true&stockId=113
[3]. Bangla, L. (n.d.). BDCOM Online Limited. Retrieved from Lanka Bangla Financial Portal: http://lankabd.com/dse/stock-market/AGNISYSL/agni-systems-limited/financial-statements?companyId=113&goToHomePageParam=true&stockId=113
[4]. Bangla, L. (n.d.). Daffodil Computers Limited. Retrieved from Lanka Bangla Financial Portal: http://lankabd.com/dse/stock-market/DAFODILCOM/daffodil-computers-limited/financial-statements?companyId=115&goToHomePageParam=true&stockId=115
[5]. Bangla, L. (n.d.). Intech Limited . Retrieved from Lanka Bangla financial Portal: http://lankabd.com/dse/stock-market/INTECH/intech-limited/financial-statements?companyId=116&goToHomePageParam=true&stockId=116

Abstract: Background:To increase the internal auditor performance there are several things might be affect the enhancement of their performance. So,the Study aim to examine and analyze the effect of locus of control, leadership style, and emotional intellectual on internal auditor performance. Methods:Population of this study are taken from private collage on Makassar City, which from private university with 2 yearsexperiences oninternal audit. Sample on this study used purposive sampling technique and there are 4 private university that qualify with 65 auditor internals as respondence. Data are analyzed by linear multiple analysis. Result:Result of this study indicate that locus of control, leadership style, and emotional intellectual affect auditor internal performance......

Keywords: Locus of Control, Leadership Style, Emotional Intellectual, internal Auditor Performance.

[1]. Agoes, Sukrisno. 2013. Auditing PetunjukPraktispemeriksaanAkuntanolehAkuntanPublik. Edisi 4 Buku 1. Jakarta: SalembaEmpat.
[2]. Anderson, Urton L. 2017. Audit internaling: Assurance and Advisory Services.Edisi 4. USA: Audit internal Foundation.
[3]. Bhullar, Arsan. Pushpinder Singh Gil. Future of Mobile Commerce: An Exploraty Study on Factors affecting Mobile Users' Behaviour Intention. International Journal of Mathematical, Engineering and Management Science, 4(1):245-258. (Online) https://ijmems.in/assets/21-ijmems-18-125-vol.-4%2c-no.-1%2c-245%e2%80%93258%2c-2019.pdf
[4]. Dewi, Amin Priyatna. 2017. Pengaruh Locus of Control danSikapRekanKerjaterhadapKinerja Auditor denganEtikaKerja Islam sebagaiVariabel Moderating (StudiEmpirispada Kantor AkuntanPublik di Solo dan Yogyakarta). Skripsi. FakultasEkonomidanBisnis Islam. Surakarta: Institut Agama Islam Negri Surakarta.
[5]. Djou, Gadi. FitriLukiastuti. 2019. The Influence of Competence and Locus of Control Towards Government Auditor Internal Performance Mediated by Job Satisfaction at Inspectorate Office of Endez Regency. Advance in health Science Research,27(1):7-14. (Online) https://www.atlantis-press.com/proceedings/icosheet-19/125942122

Abstract: COVID-19 disease is caused by SARS-CoV-2, a coronavirus that first appeared in December 2019. COVID-19 is a dangerous virus that has killed millions of people around the world and left others with long-term health problems. The pandemic has caused chaos on people's lives in all nations and communities and will have a negative impact on global economic development in 2020 unlike anything seen in almost a century. The pandemic of COVID-19 has had a multi-sectoral impact. In terms of the economy, the pandemic has exacerbated the consequences of economic recession in Asian, American, African, European, and Australian/Oceanic countries......

Keywords: liquidity, profitability, company size, company growth

[1] Badan Pusat Statistik (2020) 6 Sektor Usaha Paling Terdampak saat Pandemi Corona.
[2] Fadhilah, A. (2017) 'Pengaruh Likuiditas dan Solvabilitas Terhadap Profitabilitas perusahaan pada Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2013-2016', Ekonomia. Universitas 17 Agustus 1945 Samarinda, 6(3), pp. 29–38.
[3] Junaedi, D. et al. (2021) 'Dampak Covid-19 terhadap Perekonomian Masyarakat Bogor', Reslaj: Religion Education Social Laa Roiba Journal, 3(2), pp. 206–226.
[4] Mulyani, S. (Minister of F. (2020) 'Sri Mulyani: Corona Beri 3 Dampak Besar ke Ekonomi Indonesia'. Available at: https://www.liputan6.com/bisnis/read/4292763/sri-mulyani-corona-beri-3-dampak-besar-ke-ekonomi-indonesia.
[5] The Johns Hopkins University, The Johns Hopkins Hospital, and J. H. H. S. (2020) What Is Coronavirus? Available at: https://www.hopkinsmedicine.org/health/conditions-and-diseases/coronavirus

Abstract: Indonesia is known as the largest Muslim majority country in the world today. This condition causes intense competition in the Muslim fashion business world. Buying interest is the most important component for the company's sales so that the sales strategy must be implemented properly through the Brand Ambassador component and Sponsorship Events mediated with Brand Image on Rabbani products. However, some things do not show the success and power of Rabbani products trying to measure brand image as an intervention. Determining this strategy can increase interest in buying Rabbani products which will be......

Keywords: Duta Brand , Sponsorship Event, Citra Brand, Buying Interest

[1] Abu-bader, s., dan Jones, t. V. 2021. Statistical Mediation Analysis Using The Sobel Test and Hayes SPSS Process Macro. European-American Journals: London, International Journal of Quantitative and Qualitative Research Methods. 9(1): 42-61.
[2] Adiyanto, Y., Y. Supriatna, dan D. Sunaryo. 2019. Bank dan Lembaga Keuangan Lainnya. Jakarta: CV. Penerbit Qiara Media.
[3] Ardiansyah, Nilowardono. 2019. The Influence of Brand Image, Product Innovation and Social Media Marketing on Samsung Smartphone's Buying Interest: Case Study on Narotama University Students, International Journal of Entrepreneurship and Business Development. 2(2): 210-217.
[4] Augusty, dan Ferdinand. 2006. Metode Penelitian Manajemen: Pedoman Penelitian untuk skripsi, Tesis dan Disertai Ilmu Manajemen. Semarang: Universitas Diponegoro.
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Abstract: This paper is to build experiential proof for understanding the mind-set of people on quality education in India. In this paper have examined the present status of Quality Education, and also key issues have been identified for bringing competence and capability in the overall system of education. Quality management provides quality education. Quality education create path for job for skilled professionals. According to economic survey, India is going to be the youngest nation......

Key words: Quality, Education, Business, Government, Society

[1]. Goel, M. M.,(2011), Economics of Human Resource Development in India,VK Global Publications Pvt. Ltd., New Delhi.
[2]. Goel, M. M., and Walia, S., (2011), "Education and Economic Growth in Haryana (India): Using Granger Causality Approach," journal of south Asian studies.
[3]. Economic Journal, Special Issue on Enhancing Human Resources for inclusive Growth, Employment and Welfare, December 2011.
[4]. Sharma, Yogendra, Fundamental Aspects of Educational Technology, Kanishka Publications, New Delhi, 2008.
[5]. Löfgren, M., & Witell, L. (2008), Two decades of using Kano's Theory of Attractive Quality: A literature review, Quality Management Journal, 15(1), p.59-75.

Abstract: This research was conducted to obtain empirical evidence and analyze the effect of budget participation, accountability, and financial control on good governance and the performance of regional financial management of the East Luwu Regency Government. This study uses a proportional random sampling method, the data The data used in this study are primary in the form of questionnaires and secondary data. The population of the study was 378 structural officials spread over 57 SKPD within the government of East Luwu Regency. While the sample in this study was 378 questionnaires distributed, 378 questionnaires were returned. After verification, the number returned turned out to be 250 questionnaires that met the requirements. data were analyzed using a structural equation modelling (SEM) model with confirmatory factor analysis (CFA) program Analysis of Moment Structure (AMOS 4.0); (Arbukie 1997:562) The results of this study indicate that (1). The p-value = 0.02) with cr....

Keywords: Budget Participation, Accountability, Financial Supervision on Good Governance and Regional Financial Management Performance

[1]. Husmaruddin, dissertation "The Influence of Budget Participation, Financial Supervision and Leadership Styleon Good Governanceand Financial Management Performance in DistrictsandMunicipalities in South Sulawesi Province" Postgraduate Program atthe Indonesian Muslim University Makassar, 2020.
[2]. State Administration In stitutions and the Financial and Financial SupervisoryAgency Development, 2000. Accountability and Good Governance" State Administration Institute and the Financial and Development SupervisoryAgency, Jakarta.
[3]. Mardiasmo. 2004. Regional AutonomySeries: Regional Financial Autonomy&Management. Ed II, Andi Publishers, Yogyakarta. Specialedition.
[4]. Mahmudi (2010), PublicSector Performance Management, UPP STIM YKPN, Yogyakarta
[5]. Rohman, Abdul (2007). The InfluenceoftheManagerialRoleof Regional Financial Managersand Internal Audit Functionsonthe Performance ofLocalGovernments (Surveyof City, Regency, andProvincialGovernments in Central Java). MAXI journal. Vol.7 No.2. Thing. 105-220, August 2007.

Abstract: Green Human Resource Management strategies are required for the human capital at all firm levels for improvement, environmental performance and sustainability. Regardless of linked disciplines, such as politics, the general public, or business, interest in environmental issues has increased in the twenty-first century.Firms are not training their human capital in order to save on energy, reduce waste, and sensitize them on environmental issuesin order to achieve a performing and sustainedfirm.But rather than the human capital required to be all round when working in diverse fields.The current paper uses a qualitative approach to analyze literature from a variety of relevant sources in order to understand green human resource management and the sustainability of.....

Keywords: Green Human Resource Management, Environmental Sustainability

[1]. Agyepong, A. O., &Nhamo, G. (2017). Green procurement in South Africa: Perspectives on legislative provisions in metropolitan municipalities. Environment, development and sustainability, 19(6), 2457-2474.
[2]. Ahmad, (2015). Green human resource management as a tool for the sustainable development of enterprises: Polish young company experience. Sustainability, 10(6), 1739.
[3]. Almada, L., & Borges, R. (2018). Sustainable competitive advantage needs green human resource practices: A framework for environmental management. Revista de AdministraçãoContemporânea, 22, 424-442.
[4]. Okeyo, E. O., &Ragui, M. (2017). Green economy strategies adoption on financial performance of Bamburi Cement Company, Kenya. International Academic Journal of Human Resource and Business Administration, 2(4), 347-365.
[5]. Almendarez, L. (2013). Human capital theory: Implications for educational development in Belize and the Caribbean. Caribbean Quarterly, 59(3-4), 21-33

Abstract: Background: Consumers' purchasing habits for sustainable food have been studied in this research. This research aims to determine what influences customers' purchasing decisions about sustainable food, how income and price affect those decisions, and what main restrictions stand in consumers' way of buying sustainable food. Materials and methods used: Primary data was gathered with the use of a standardized questionnaire, and collected data were analyzed by using frequency analysis, Mean, standard deviation, T-test, Chi-Square test, and Correlation. In this study, snowball sampling was used, and data was collected from 100 respondents. Results: Customers' purchasing decisions.......

Keyword: Sustainable, consumer behavior, decision making

[1]. Katherine White ,Rishad Habib, and David J. Hardisty ().How to SHIFT Consumer Behaviors to be More Sustainable: A Literature Review and Guiding Framework
[2]. Charles Vlek∗and Linda Steg (). Human Behavior and Environmental Sustainability:Problems, Driving Forces, and Research Topics
[3]. Kotler, P., (2017). "Marketing Management", International Edition, Prentice Hall Inc., New Jersey.
[4]. Saba, A. and Messina, F. (2013). "Attitudes towards organic foods and risk/benefit perception associated with pesticides", Food Quality and Preference, Vol. 14 No. 8, pp. 637-645.
[5]. Saunders, M., Lewis, P., and Thornhill, A. (2019). Research methods for business students, 5th ed, Essex: Pearson Education Limited.

Abstract: Nigeria is an oil-based economy with huge petroleum profits tax collections and high poverty rates. This paper evaluates the impact of petroleum profits tax on poverty reduction through public investment management in Nigeria. The paper argues that the low "bang for buck‟ trajectory between the petroleum profits tax revenue and poverty reduction agenda is because of public investment inefficiency in Nigeria. Drawing from the World Bank Survey and the Public Investment Efficiency Index by Dabla-Norris, Brumby, Kyobe, Mills & Papageorgiou (2012), the contextual analysis shows that both the overall index and the indices of the disaggregated components of public investment in Nigeria are inefficient except the index for implementation component. The study further shows that public investment decisions are influenced by political considerations rather than economic rationales. We recommend.....

Keywords: Petroleum profits tax; Public investment; Public infrastructure, Poverty reduction; Nigeria

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[4]. Daniel, A., Germà, B., & Albert, G. (2019). Politics, risk, and white elephants in infrastructure PPPs. Utilities Policy, 58, 158–165. doi:10.1016/j.jup.2019.05.001
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