IOSR-JBM   Volume-24 ~ Issue-11 ~ Nov. 2022

Abstract: In a context of economic-ecological "crisis" marked by the degradation of the environment and the problem of the future scarcity of natural resources, Morocco has distinguished itself by accelerating the energy transition, thanks to an ambitious and pragmatic energy strategy based on the promotion of investments in this sector. Thus, in addition to the goal of achieving its energy sovereignty and succeeding in the objectives outlined by the strategy in order to achieve its realization, a number of constraints weigh on its achievement and its concretization, to which it is necessary to bring ineluctably adequate and efficient solutions. To this end, our study will focus on the opportunities, and horizons (social-economic and environmental) as well as the constraints inherent in this strategy. An identification of the determining factors of the attractiveness of investments is necessary....

Key Words: Energy strategy, Energy mix, Energy efficiency, Investment, Opportunities/ Constraints

[1]. MOKADMI Z. & RAHMOUNI B (2019) « Etat des lieux du secteur énergétique marocain » Revue du contrôle, de la comptabilité et de l'audit « Numéro 9 : Juin 2019 / Volume 4 : numéro 1 » p : 273 - 288
[2]. $oufiyan, B, & Rachid, H. (Mars 2021). Les énergies renouvelables comme vecteur de transition énergétique: une analyse des traits de la stratégie marocaine. African Scientific Journal , 17.
Rapport de publication :
[3]. International Energy Agency (2019), Key world energy statistics.
[4]. Moroccan Agency for Sustainable Energy (juillet 2011/ Mise à jour juin 2014). COMPLEXE SOLAIRE D'OUARZAZATE Maroc. Maroc: BURGEAP.
[5]. Développement, G. D. (Mars 2011). Centrale Solaire Ouarzazate. Maroc

Abstract: Mobile telephone companies carry out their operations while guaranteeing the confidentiality, availability, control and integrity or security of their payment system (financial transaction: deposit and withdrawal of money), communication, etc. of subscribers and have automated data in their electronic processes. It is in this paradoxical context between confidentiality and security of subscribers, and vulnerability to scams, that it is clear to note at least seven modes of scams practiced in the Territory of Mahagi; including Cash-based Employment Opportunities, Choice to inherit fortunes, Text and call money Offers, Minerals for sale, Orphans and vulnerable Assistance, So-called Family Member and other Accidents, and Study Opportunities (Masters and Doctoral).This criminal practice, how......

Keywords: financial crime, subscribers, mobile telephony, network, Mahagi

[1]. ALVARO PIRES, (2006),Echantillonnage et recherche qualitative : Essai théorique et méthodologique, édition Chicoutimi, Canada.
[2]. AUCANTE Matthieu, (2020), La bancarisation de l'Afrique par les téléphones mobiles : De nouveaux acteurs sur la scène financière mondiale Mémoire de Master2 en Relations – Internationales, Presse Universitaire de Paris II.
[3]. BEST Roger J., (2000), Market-based Management, 2ieme édition Prentice Hall International, Paris.
[4]. CHAIX, L., TORRE, D., (2015), Le double rôle du paiement mobile dans les pays en développement, In Revue économique, 2015/4 (Vol. 66), p. 703-727.
[5]. SIMON François-Xavier, S., (2008), Management et gestion d'un point de vente, 2e édition Dunod, Paris

Abstract: The interest rate capping law targeted to limit the volume of interest rates charged on lending by financial institutions. In Kenya, the capping of lending rate was effected in 2016, September from protests from financial institutions among them the International Monetary Fund (IMF). The main aim of the Kenyan government in introducing the capping on the rate charged by banks was to escalate the financial inclusion among consumers so as to increase the amount of loans disbursed by the commercial banks. Before interest rate capping, financial institutions generated abnormal profits by high interest rates they charged customers. The general objective of the study was to establish the effect credit uptake on performance of commercial banks. This study was guided by loanable fund theory, theory of rational expectations, and liquidity preference theory. The population for this study consisted of the current Equity.......

Key Words; credit uptake, interest capping, liquidity preference theory

[1]. CBK. (2018, February). Synopsis on the examination on financing cost covers.
[2]. Ferrari, A., Masetti, O., and Ren, J. (2018). Loan cost Covers: The Hypothesis and the Practice.
[3]. Howard, M (2013). Loan fee covers and their effect on monetary consideration. Recovered from Semantic Researcher data set.
[4]. Kavwele, Ariemba, and Evusa. (2018). Impact of Loan fee Covering on the Financial Performance of Business Banks in Kenya.
[5]. Khandker, S. R., Samad, H. A., & Ali, R. (2013). Does access to finance matter in microenterprise growth? Evidence from Bangladesh. Evidence from Bangladesh (January 1, 2013). World Bank Policy Research Working Paper, (6333).

Abstract: Blood plays a very important role in the human body. Unfortunately, when the Covid-19 pandemic began to strike, the level of demand for blood soared dramatically so it was not uncommon for shortages to occur. This study aims to determine and analyze how the application of the continuous review system method in creating an optimal blood inventory system at the Indonesian Red Cross (Palang Merah Indonesia, as known as PMI) which is located at Jember Regency. This study is using descriptive quantitative research and action research models.......

Key Words; Blood, Continuous Review System, Lead Time, Reorder Point, Safety Stock.

[1]. Mandasari, R. (2018). Fungsi Darah pada Manusia dan Jenis-Jenis Sel Darah yang Wajib Kamu Tahu. https://www.liputan6.com/health/read/3765912/fungsi-darah-pada-manusia-dan-jenis-jenis-sel-darah-yang-wajib-kamu-tahu [Cited on 16 May 2021].
[2]. Anna, L. K. (2016). Berapa Banyak Darah di Tubuh Manusia?. https://health.kompas.com/read/2016/03/07/110000223/Berapa.Banyak.Dar [Cited on 16 May 2021].
[3]. Yul, F. A., Meirizha, S. N., and Laila, W. (2019). Pengendalian Persediaan Darah dengan Metode Continuous Review System pada Palang Merah Indonesia (PMI) Kota Pekanbaru. Jurnal Photon, 9(2): 270-277.
[4]. Puspasari, H. W. (2017). Peran Palang Merah Indonesia terhadap Penanggulangan Dampak Bencana Alam di Indonesia. Bulletin of Health System Research, 20(4): 125-191.
[5]. Palang Merah Indonesia. (2019). Tujuan Strategis 2019-2024. https://pmi.or.id/ [Cited on 16 May 2021].

Abstract: This study examined environmental accounting practices and corporate performance: a study of listed oil and gas companies in Nigeria. The study specifically examined the effect of environmental cost on turnover, return on capital employed and net profit margin of quoted oil and gas companies in Nigeria. The research design adopted for this study is the ex-post facto. The study made use of purposive sampling technique. Result of the analysis shows that Environmental accounting cost has significant effect on the turnover of quoted oil and gas companies in Nigeria t was also observed that environmental accounting cost has significant effect on the return on capital employed of quoted oil and gas companies in Nigeria. The study further shows that environmental accounting cost has significant effect on the net profit margin of quoted oil and gas companies in Nigeria. Based on the findings, the researcher recommends among others that environmental disclosures should be made mandatory on firms so as to give a true and fair view of corporate financial performance and position.

Key Words; Environmental, Turnover, return on capital employed, Net profit margin.

[1]. Adams,C.A.(2014).TheEthical,Socia land Environmental Reporting Performance Portrayal Gap. Account .Audi tAccountan tJournal.
[2]. Adediran,S.A.,&Alade,S.O(2013).The Impact Of Environmental Accounting On Corporate Performance In Nigeria. European Journal of Business and Management.ISSN2222-1905(Paper)ISSN2222-2839(Online)5(23). Retrieved from www.iiste.org
[3]. Ahmad,M.WaseerW.A,HussainS.,&AmmaraU.(2018).Relationship between Environmental Accounting and non-financial Firms Performance: An empirical analysis of selected firms listed in Pakistan Stock Exchange, Pakistan. Advances in Social Sciences Research Journal,ISSN2055-0286,5(1).DOI:http://dx.doi.org/10.14738/assrj.52.4139
[4]. Ali,M.E.(2012).Transfer of Sustainable Energy Technology to Developing Countries as a Means of Reducing Greenhouse Gas Emission: the Case of Bangladeshi; Review of Relevant Literature.
[5]. Amahalu,N.N,Obi,C.J,Abiahu,M.C and Okosuogwe, O.A (2015). Effect of the Adoption of International Financial Reporting Standard (IFRS) on the Financial Performance of Selected Banks Quoted on the Nigerian Stock Exchange (2007-2014).

Abstract: L'objectif du présent travail est d'examiner les principaux résultats des études empiriques ayant exploré la relation entre l'efficacité d'audit interne et la performance organisationnelle au sein du secteur public. A cette fin, nous avons dressé un panorama des définitions, des indicateurs de mesure et des déterminants de l'efficacité d'audit interne ainsi rapporté dans des études empiriques ayant traité l'impact de l'amélioration de la performance organisationnelle des entités du secteur public. Notre revue de littérature montre d'une part, l'existence de nombreuses approches possibles au traitement de la question liée à «la mesure de l'efficacité d'audit interne », et d'autre.......

Key Words; Audit interne, performance organisationnelle, déterminants de l'efficacité d'audit interne, approche d'évaluation, secteur public

[1]. Abdullah, R., Ismail, Z., & Smith, M. (2018). Audit committees' involvement and the effects of quality in the internal audit function on corporate governance. International Journal of Auditing, 22(3), 385-403. https://doi.org/10.1111/ijau.12124
[2]. Abu-Azza, W. (2012). Perceived effectiveness of the Internal Audit function in Libya: A qualitative study using Institutional and Marxist theories (Doctoral dissertation, University of Southern Queensland).
[3]. Ahmad, M. A., Iteng, R., Md Taib, C. A., & Mat Nor, A. (2017). RISK MANAGEMENT AND ORGANIZATIONAL PERFORMANCE: NEW REVISION OF QMS ISO 9001: 2015. Journal of Technology and Operations Management, 12(Number 1), 43-50. https://doi.org/10.32890/jtom2017.12.1.5
[4]. Ahmad, N., Othman, R., Othman, R., & Jusoff, K. (2009). The effectiveness of internal audit in Malaysian public sector. Journal of Modern Accounting and Auditing, 5(9), 53.
[5]. Ait Mouzoun, M., & el Mezouari, S. (2019, décembre). Revue de la littérature académique et professionnelle relative aux facteurs d'efficacité des fonctions d'audit interne. Revue du contrôle, de la comptabilité et de l'audit, 4(3).

Abstract: Bullying at workplace is a pivotal problem in every industry stems from deviant behavior that affects both the workers and organizations. The aim of this current study is to examine the influence of bullying on female RMG workers' job dissatisfaction considering the moderating role of organizational injustice between the relationship of bullying and dissatisfaction. A total number of 250 female workers currently working in some selected ready-made garments of Gazipur district, Dhaka took part in this study. A survey questionnaire was used on the measurement of 5 points Likert scale for each variable. To fulfill the criteria of data analysis, reliability, correlation, and regression were used as statistical tools. The findings of the study showed the positive relationship......

Key Words; Workplace Bullying, Job dissatisfaction, Organizational Injustice, RMG of Bangladesh

[1]. Abuseif, S. F., & Abdullah, N. A. C. (2015). Perception of injustice, job insecurity and workplace bullying: The moderating role of self-control. International Journal of Academic Research in Business and Social Sciences, 5(12), 376-384.
[2]. Agarwal, U. A., & Rai, A. (2019). Exploring bullying among Indian managers: a grounded theory approach. Journal of Asia Business Studies.
[3]. Ahamed, F. (2014). Job dissatisfaction in the Bangladesh ready-made garment sector-to what extend HR/IR practices can grow exhilaration of RMG workers. International Journal of Business and Management Review, 2(1), 1-12.
[4]. Ahmed, S., Hasanuzzaman, M., Chowdhury, M. S. I., Shaikh, M. E., & Munir, M. S. (2018). A survey on the factors affecting employee turnover in the readymade garments of Bangladesh. Global Journal of Research in Engineering.