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

Abstract:Evidence has it that firms all over the world are faced with the problem of financial distress, leading to bankruptcy of some firms. In Kenya, at least 6 listed firms became insolvent and got into liquidation over a period of 10 years (2009-2018) leading to loss of income, unemployment and other negative outcomes. Literature notes that listed firms in Kenya are faced with the problem of financial risk and financial distress. Hence, the financial stability of the existing listed firms should be examined closely since the firms are expected to be stable at any point in time. Financial risk has been linked to financial distress of firms though there is little empirical evidence.....

Key Words: Financial risk, Financial Distress, Bankruptcy, Financial Leverage, Currency risk, Interest rate risk, Liquidity risk

[1]. Abuga, J., & Memba, F. (2013). Causes of financial distress; A survey of firms funded by industrial and commercial Development Corporation in Kenya. Interdisciplinary Journal of Contemporary Research in Business, 4(12), 15.
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[3]. Almeida, H., & Philippon, T. (2006). The Risk-Adjusted Cost of Financial Distress. New York University.
[4]. Altman, E. I. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. Journal of Finance, 23, 589–609.
[5]. Altman, E. I. (2000). Predicting Financial Distress of Companies: Revisiting the Z-Score and ZETA® Models. Stern School of Business, New York University

Abstract: The abuse of Transfer Pricing (TP) by Multinational Enterprises (MNES's) has become a global crisis. The abuse of TP results in a serious reduced tax basis, and shifting of large some of profits from countries with high tax rates to those with lower tax rates, thus bringing about tax evasion and avoidance. Based on the empirical evidence, most scholars argue that developing countries suffer the most when it comes to the negative impacts of transfer pricing. As such this research seeks to investigate the strategies used by MNESs to minimize their tax burdens in the developing world......

Keywords: Transfer Pricing, Mnes, Tax Avoidance, Tax Havens, Zimbabwe, Market Based Transfer Pricing

[1]. Abdallah W.M. (2004): Critical Concerns in Transfer Pricing Practice. Praeger Publishers, 88 Post Road West, Westport, USA.
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[3]. Anouar, D., & Houria, Z. (2017). The determinants of tax avoidance within corporate groups: evidence from moroccan groups. International Journal of Economics, Finance and Management Sciences, 5(1), 57.
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[5]. Asongu, S. A. (2016). Rational Asymmetric Development: Transfer Mispricing and Sub-Saharan Africa's Extreme Poverty Tragedy Economics and Political Implications of International Financial Reporting Standards (pp. 282-302): IGI Global

Abstract: This study is summarized by the analysis of the causes of the use of relaxer cosmetics in the commune of Oicha, ocated in the Democratic Republic of Congo, in the far north of theProvince of North Kivu, in the Territory of Beni, from November 15, 2018 until May 08, 2021,i.e. 5 years. The research is done on 711 people, all female adults, who straighten their hair. The results obtained by the observation and the social survey proceeding by individual consultations and by interview relating to the causes and consequences related to hairstraightening using a pre-established questionnaire are as follows.......

[1]. Antoine TOULON, 2006, Dermatologie, Masson Paris, 230p.
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[4]. fr.wikihow.comobtenir-des-beaux-…
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Abstract: Résumé Voici les fruits de nos recherches sur un plaidoyer sur : « la mise en place d'ateliers modernes de coupe et couture aux normes classiques» que nous avons souligné parmi tant d'autres problèmes de l'enseignement technique en ville de Butembo. En effet, l'enseignement technique repose sur certains éléments dont la « mise en place d'ateliers ». Celle-ciest parmi les besoins primordiaux pour la formation pratique immédiate des apprenants suivant le moment et l'évolution dans les affaires ; amenant à mettre les apprenants au temps. Dans la problématique, notre préoccupation majeure se ramène aux trois questions ci-après : Les ateliers de coupe et couture qui ne se conforment.....

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Abstract: Resumé Cet article traite sur l'étude de l'extension d'une liaison par faisceau hertzien du réseau cellulaire Orange RDC des sites Bawi à Bengamisa. Il évoque de prime à bord un besoin réel ressenti par les habitants de cette contrée, et le manque à gagner de l'opérateur cellulaire Orange RDC. Le choix de l'opérateur Orange pour desservir Bengamissa a été fondé sur la seule raison qu'elle a son terminal à une distance relativement proche du site à couvrir.Ainsi, il nous a été nécessaire de présenter le centre Bengamisa au PK50 et brièvement évoquer les notions des principes et caractéristiques des transmissions d'information par faisceau hertzien. Sachant que le pylône de Bawi est de 34m de hauteur, grâce aux calculs , avec une fréquence de 15GHz, la mesure du pylône de Bengamisa devra être de 24,6 m de hauteur, et on devra y fixer des antennes paraboliques de type Cassegrain [4] de foyer à cornet d'un bon gain de 41,83dB, avecun niveau de réception de -40dBm.Vu la démographique....

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Abstract: For a good supervision of the pupils, a good quality of training, a fight against the failures, the teaching proposes to us to apply a discipline itself in such or such other field in order to raise the level of knowledge of the children. Didactics has the advantage of emphasizing the means of teaching and the "how to" Mialaret. For this reason of teaching, we proposed the subject entitled: "problem of the teaching of the course of commercial documentation in third secondary commercial option and management in rural commune of Oicha with objectives: Check if the teachers make the business literature course interesting and easy through the right choice of method; Check whether the teachers of the said course are equipped with textbooks, teaching materials compliant with OHADA and a computer laboratory for the processing of the commercial documents studied...

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[2]. IBEKI LEONARD GEGET, Nations générales de la pédagogie, Ed.de pointe Kinshasa, 2007, P.16
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[4]. Romain Nzunga, l'enseignement de l'écologie dans les écoles secondaires de la cite et ses environs, TFC, inédit, ISP/OICHA, Août,2008
[5]. Sous-division d'oicha de l'EPST : les archives scolaires et des différentes écoles concernées inédites à la sous-division, oicha, 2018

Abstract: It has been discovered that the performance of employees at institutions that provide technical vocational education and training is subpar. A high degree of ineptitude and a lack of innovativeness among graduates of Technical and vocational education and training institutions (TVETs) programs is an indication of the poor performance that may be expected from workers. This results in issues with graduate employability due to a lack of needed skills demanded by employers. This culminates in problems with graduate employability. This low performance may be attributed, at least in part, to a worsening in individual employee performance as a result of inadequate skills among workers, pointing to bad knowledge management techniques inside the institutions. This might be the case.......

KeyWord: Knowledge Management Practices, Knowledge Application, Employee performance, Technical Vocational Education and Training Institutions, National Polytechnics

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