IOSR-JBM   Volume-24 ~ Issue-12 ~ Dec. 2022

Abstract: This study investigated the effect of environmental accounting on the financial performance of selected oil and gas companies in Nigeria. The study specifically examined the effect of environmental remediation and cost of pollution control on Earning per Share (EPS) of oil and gas firms in Nigeria. A sample of three firms was selected out of a population of eleven oil and gas firms listed on the Nigeria Stock Exchange during the period. Secondary data were collected from the selected firms and analyzed using Multiple Regression analysis. Findings from the analysis suggest that The F-Statistic was 5.894468 at 0.03897 significance level with df (10, 2) = 3.49. The t-calculated of ERC is 1.032319 which indicates that ERC has a positive and significant........

Key Words: Environmental cost, Pollution control cost, Remediation cost, Earning per share.

[1]. Adediran, S.A and Atu, O.K. (2010) Corporate Environmental Responsibility as a means of alleviating Niger Delta crises. Academic Scholarship Journal 2(1) Retrieved 05/07/21
[2]. Ahmad, M. Waseer W.A, Hussain S., and Ammara U. (2018). Relationship between Environmental Accounting andnon-financial Firms Performance: An empirical analysis of selected firms listed in Pakistan Stock Exchange,Pakistan. Advances in Social Sciences Research Journal, ISSN 2055-0286, 5(1). DOI: http://dx.doi.org/10.14738/assrj.52.4139
[3]. Ahmad, A. A, Simon, M and Mohammad, B. I. (2017) Impact of environmental disclosure on performance of Cement and Brewery Companies in Nigeria. Civil and Environmental Research Vol. 9, No 10. Retrieved on 26/06/21 from www.iiste.org, pg 40.
[4]. Arma, Y.(2018) Effect of Earnings per Share and firm size on stock price LQ45 companies listed in Indonesian Securities.International Journal of Engineering and Technology 7(49) 247-249. Retieved on 26/06/21 from www.researchgate.net.
[5]. Amedu, J.M., Iliemena, R.O. and Umaigba, F.T. (2019). Value relevance of sustainability reporting in Nigerian manufacturing companies. Journal of Global Accounting, 6(2), 131 – 147. www.researchgate.net

Abstract: Manual procurement system had been in use by state institutions/agencies in Ghana since time immemorial, which was characterized with numerous deficiencies and problems. This had, undoubtedly, resulted in huge loses in revenue generation in state institutions. The government, in response to this, implemented GIFMIS e-procurement system in the MMDAs (state institutions) to avert the situation. There is, currently, a knowledge gab in determining and ascertaining whether the GIFMIS is serving the purpose for which it was implemented. This inhibits policy makers or implementors to make good decisions on its performance. This study seeks to bridge that gap by evaluating the effect of the GIFMIS software system on the supply chain management and the general operational performance of MMDAs in Ghana. The study was carried out at the Sefwi Wiawso Municipal Assembly (SWMA)..........

Key Words: Procurement system, public procurement, business-to-business, demand management, electronic procurement.

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[5]. Ametefe R.K.Y. (2019). Evaluation of Ghana Integrated Financial Management Information System (GIFMIS) for Financial Reporting Quality of Ghana Education Service. Financial Reporting Quality 2019-07. MSc. Thesis. University of Ghana. Retrieved from http://ugspace.ug.edu.gh/handle/123456789/32639.

Abstract: Managers in the public and commercial sectors have recently become more interested in the idea of competitive advantage. Businesses gain their competitive advantage by implementing a value-creating strategy or business model that is not being used concurrently by a sizable proportion of its present or potential competitors. The mission, aims, objectives, strategies, and resources of institutions competing in a specific target industry fluctuate throughout time. While some are struggling financially, others are established and have years of market expertise. Others pursue long-term earnings, while some strive for quick market share increase. A company's ability to produce and offer consumers value that is greater than the cost of doing so gives it a competitive advantage. Customers are willing to pay for value and seek it out. There are several assets in the maritime industry. Because of this, the majority of the changes have been made to increase margins through decreasing expenses.......

Key words: Technology orientation, competitive advantage.

[1]. Acciaro, M. (2015). Corporate responsibility and value creation in the port sector. International Journal of Logistics Research and Applications, 18(3), 291-311. https://doi.org/10.1080/13675567.2015.1027150 [2]. Ali, F., Amin, M., & Cobanoglu, C. (2015). An integrated model of service experience, emotions, satisfaction, and price acceptance: An empirical analysis in the Chinese hospitality industry. Journal of Hospitality Marketing & Management, 25(4), 449-475. https://doi.org/10.1080/19368623.2015.1019172 [3]. Andria S., Arifinb K., & Febrian, A. F. (2020). The Influence of ICT Capability on Competitive Advantage of Small Businesses through Entrepreneurial Orientation and Organisational Agility -The Case of Apparel Retailers in Pekanbaru Indonesia. International Journal of Innovation, Creativity and Change, 12(4), 51-65. [4]. Chahal, H., Gupta, M., Bhan, N., & Cheng, T. (2020). Operations management research grounded in the resource-based view: A meta-analysis. International Journal of Production Economics, 230, 107805. https://doi.org/10.1016/j.ijpe.2020.107805 [5]. Chang, C., & Lai, P. (2017). An evaluation of logistics policy enablers between Taiwan and the UK. Maritime Business Review, 2(1), 2-20. https://doi.org/10.1108/mabr-09-2016-0018

Abstract: A business earns profit by way of its activities or operations and it is utmost essential to note that not all these profits are supposed to be shared by organization on its own. Rather, it needs to extend a part of it for the benefit and welfare of the society. Here comes the concept of Corporate Social Responsibility.Corporate Social Responsibility is about how an organization manages the processes of the business so that an overall positive impact can be cast on the society by business and its activities. Companies in these days are involved in activities that are attributable to corporate social responsibility and can be found in the way in which they communicate to build brands ,market their products and using package labelling or by engaging in community activities......

Key Word: CorporateSocial Responsibility, Sustainable Development, CSR and SD initiatives during pandemic period, Corporate Sustainability, SDG

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Abstract: The purpose of this research is to critically examine the importance of achieving effective communication by driving several factors within E-commerce organizations. This research has specifically illustrated and analyzed how information sharing, supplier conflict resolution, and channels of communication play an instrumental role in driving the phenomenon of effective communication among E-commerce buyers and suppliers. This research study has analyzed two sources of data, one data collected from the survey questionnaire responses from E-commerce professionals and other data collected through a real-time pilot communication project initiated with real E-commerce suppliers......

[1]. Agarwal, U.A. and Narayana, S.A., 2020. Impact of relational communication on buyer–supplier relationship satisfaction: role of trust and commitment. Benchmarking: An International Journal. [2]. Bhujbal D. and Shafighi N, 2022. Green Logistic and Sustainable Electronic Products Packaging; Consumers Perspective. In: International Journal of Business and Social Science Research Vol. 3/2022, pp: 01-09. [3]. Brahme, S.S. and Shafighi, N., Green Logistics in Last-Mile Delivery: A Focus on Customers‟ Requirements and Satisfaction. [4]. Claycomb, C. and Frankwick, G.L., 2004. A contingency perspective of communication, conflict resolution and buyer search effort in buyer‐supplier relationships. Journal of Supply Chain Management, 40(4), pp.18-34. [5]. Jabbarzare E. and Shafighi N, 2019. Total Quality Management Practices and Organizational Performance. In: Open Science Journal of Statistics and Application. Vol. 6/2019, pp: 06-12.

Abstract: Background: Bank Indonesia is an independent state institution with the task of achieving and maintaining the stability of the rupiah. To achieve this, Bank Indonesia requires human resources that are more advanced and develop organic employees. Work productivity and effective organizational performance is a measure of organizational success, where organizational effectiveness has become a key word in an organization. The most important thing that must be considered is how to increase work productivity and organizational performance, among others through work discipline, organizational culture. Research objectives: To describe work discipline, organizational culture, work productivity and organizational performance of Bank Indonesia Malang City. Analyzing the influence of work discipline and organizational culture on the work productivity of Bank Indonesia Malang City......

Key Word: work discipline, organizational culture, work productivity, organizational performance.

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Abstract: The study is based on understanding the opportunities and challenges of the q-commerce industry in South Asia. In the market, people are relying more on the q-commerce because of the fast delivery and convenience that they get. As the industry is shifting more towards bringing easiness in people's life, people still face problems in it. This study is focused on understanding the needs of the q-commerce customers and the opportunities that the industry must overcome those problems. The methodology of the study is quantitative where questionnaires are conducted from the q-commerce customers.......

Key Word: Q-Commerce, Consumer Decision, Pricing, Convenience, Security.

[1]. Afshar Jahanshahi, A., Maghsoudi, T. and Shafighi, N., 2021. Employees' environmentally responsible behavior: the critical role of environmental justice perception. Sustainability: Science, Practice and Policy, 17(1), pp.1-14. al Technology & Innovation. [2]. Alfonso, V., Boar, C., Frost, J., Gambacorta, L. and Liu, J., 2021. E-commerce in the pandemic and beyond. BIS Bulletin, 36(9).
[3]. Al-Khalaf, E. a. C. P., 2020. Increasing customer trust towards mobile commerce in a multicultural society: A case of Qatar. Journal of Internet Commerce.
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[5]. Ariker, C., 2019. Do consumers punish retailers with poor working conditions during covid-19 crisis? An experimental study of q-commerce grocery retailers. Journal of Management Marketing and Logistics.

Abstract: Businesses are an important part of every economy. It provides jobs and relieves the financial strain on many families. The number of start-ups launched is quite high, and the number of start-ups that fail is significantly linked. Environmental, social, technological, and political variables are acknowledged to be the most prevalent causes of startup failure. Knowledge in the relevant startup field, leadership skills, finance, marketing, and promotion are all important variables that influence the performance of businesses. The goal of this study is to delve into the elements that impact start-up creativity and to identify characteristics that will aid in getting funding. Using three distinct models, the pooling model, fixed effect model, and random model, as well as further research using the Hausman test, it was discovered that factors such as funding had a higher impact on innovation.

Key Word: Financing, Business, Innovation, Startup, Small Business.

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