IOSR-JBM   Volume-25 ~ Issue-11 ~ November 2023

Abstract: There are several productivity paradigms in management such as Lean, Toyota Production System, and Just-in-Time etc. Indeed an entire discipline of Industrial Engineering and Operation management tries to improve productivity through work flow and time and motion study. However while adequate attention has been paid to improving operational efficiency, very little attention is devoted to improving communications efficiency. This is surprising because almost 30% to 80% of time at work place is spent in communication of some sorts – verbal, written etc. This paper makes a case for examining the benefits of improving communication efficiency

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Abstract: Theory of Constraints is a management paradigm that views any manageable system as being limited by number of constraints. The management philosophy was introduced by Eliyahu Goldratt in his book titled "The Goal". While the book, originally published in 1984 has sold almost 10 million copies, Theory of Constraints consultants are few in number and struggling to survive. This paper attempts to answer the question as to what ails Theory of Constraints consultants

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Abstract: Public institutions play dominant roles in promoting good governance in the society but their effectiveness is dependent on how the internal control systems. Weak public institutions are a panacea for poor governance and lack of financial accountability. In this study, an attempt is made to examine whether financial control has any effect on financial accountability of public institutions in North East Nigeria. The study was cross-sectional with a usable sample size of 310. Employing regression analysis as the tool of data analysis, the study found that public sector audit, budgetary control, monitoring, procurement processes and segregation of duties as dimensions of financial control all have a significant positive effect on financial accountability of public institutions in North East Nigeria. The study.....

Keywords: financial control; public sector audit; monitoring; budgetary control; procurement processes

[1]. Abdulsalam, D. A. & Bamidele, V. C. (2019). The Place Of Public Sector Audit In Organizational Performance Of Public Sector: Evidence From Some Selected Local Government In Zamfara State, Nigeria. Journal Of Accounting And Financial Management, 5(2), 10-18
[2]. Aigheyiso, O. S. & Edore, I. J. (2015). Public Procurement, Governance And Economic Growth: Some Policy Recommendations For Africa's Growth And Development. International Journal Of Development And Management Review, 10(1), 110-125
[3]. Aiken, L. S., West, S. G., & Reno, R. R. (1991). Multiple Regression: Testing And Interpreting Interactions. New York: Sage.
[4]. Anane, A., Adoma, V. & Awuah, G. (2019). The Effect Of Procurement Practices On Service Delivery: A Case Study Of VRA, Ghana. Asian Journal Of Economics, Business And Accounting, 13(1), 1-23
[5]. Areguamen, D. O., Critchlow, K., Dereshwisky, M. & Muhammad, B. (2022). Strategies For Enhancing Nigeria's Procurement Procedures. American Journal Of Industrial And Business Management, 12(03), 331–364.
Https://Doi.Org/10.4236/Ajibm.2022.123019

Abstract: Summary: Context: Between 2017 and 2020, the city of Cuiabá-MT carried out a revitalization and construction program for approximately 100 (one hundred) squares. Considering its relevance, it was used as an object of study, aiming to understand to what extent these squares, through their physical attributes, contributed to their appropriation as a public space. Materials and Methods: a single case study was applied in multiple units of analysis, divided into four stages. Initially, the essential concepts for theoretical support were worked on. Then, the inventory of the squares of Cuiabá was surveyed.....

Keywords: Case Study; Assessment Methods; Appropriation; Public place; Square

[1]. Cabral, T. N. D. Public Space And Urbanity: A Study On The Appropriation Of Squares In The City Of Florianópolis. [S.L.] Universidade Federal De Santa Catarina, 2015.
[2]. Cerqueira, Y. M. S. F. Public Space And Urban Sociability: Appropriations And Meanings Of Public Spaces In The Contemporary City. [S.L.] Universidade Federal Do Rio Grande Do Norte, 2013.
[3]. De Angelis, B. L. D.; Castro, R. M. De. Methodology For Surveying, Registering, Diagnosing And Evaluating Squares In Brazil. Journal Of Civil Engineering, V. 20, P. 57–70, 2004.
[4]. Macedo, S. S.; Robba, F. Praças Brasileiras. São Paulo: Edusp, 2003.
[5]. Magnoli, M. M. Urban Free Space Projects. São Paulo: Usp, 1982..

Abstract: The importance of risk disclosure in annual reports has grown significantly as a crucial element of corporate communication. It enables stakeholders to evaluate a firm's exposure to various uncertainties. This research investigated whether the risk disclosure by Kenyan banks holds significance for investors in their investment decisions. The study sampled banks listed on the Nairobi Securities Exchange (NSE) over the six-year period from 2017 to 2022. This study makes a valuable contribution to the existing body of research by expanding the exploration of value relevance......

[1]. Aboody, D., Hughes, J., & Liu, J. (2002). Measuring Value Relevance In A (Possibly) Inefficient Market. Journal Of Accounting Research, 40(4), 965–986. Https://Doi.Org/10.1111/1475-679X.00078
[2]. Abrahamson, E., & Hambrick, D. C. (1997). Attentional Homogeneity In Industries: The Effect Of Discretion: Attentional Homogeneity In Industries. Journal Of Organizational Behavior, 18(S1), 513–532.
Https://Doi.Org/10.1002/(SICI)1099-1379(199711)18:1+<513::AID-JOB905>3.0.CO;2-8
[3]. Acharya, V. V., & Ryan, S. G. (2016). Banks' Financial Reporting And Financial System Stability. Journal Of Accounting Research, 54(2), 277–340. Https://Doi.Org/10.1111/1475-679X.12114
[4]. Adam-Müller, A. F. A., & Erkens, M. H. R. (2020). Risk Disclosure Noncompliance. Journal Of Accounting And Public Policy, 39(3), 106739. Https://Doi.Org/10.1016/J.Jaccpubpol.2020.106739
[5]. Al Lawati, H., Hussainey, K., & Sagitova, R. (2021). Disclosure Quality Vis-À-Vis Disclosure Quantity: Does Audit Committee Matter In Omani Financial Institutions? Review Of Quantitative Finance And Accounting, 57(2), 557–594.
Https://Doi.Org/10.1007/S11156-020-00955-0

Abstract: Background: The fiscal dynamics of Brazilian state governments identify the relationships between public investments, the primary result, the pension deficit, debt and cash. Considering the evolution between 2015 and 2022, and the projection until 2095 for the pension deficit, it is necessary to study the long-term dependency relationship between investments and the pension deficit. Methodology: This article suggests three empirical exercises modeling and measuring this relationship, considering different hypotheses, equations, and.....

Key Word: Fiscal dynamics; Public Investment; Pension deficit; Long-run relationship

[1]. Barro, R., Sala-I-Martin, X. Public Finance In Models Of Economic Growth. Review Of Economic Studies. 1992, 59(4): 645–661.
[2]. Bonomo, M., Frischtak, C., Ribeiro, P. Public Investment And Fiscal Crisis In Brazil: Finding Culprits And Solutions IDB Working Paper Series N IDB-WP 1185. 2021.
[3]. Ferreira, J., Matos, P., Da Silva, C., Gomes, F. Análise Da Sustentabilidade E Dos Impactos Macroeconômicos Da Política De Investimentos Do Governo Do Estado Do Ceará. Cadernos De Finanças Públicas, STN. 2022, 03(22), 1–72.
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Abstract: This research aims to analyze the influence of perceived quality, price fairness and green products on repurchase intention through customer satisfaction. This research is explanatory research. Sampling technique in this research uses a purposive sampling method. Respondents in this study were green skincare consumers who were over 17 years old and lived in East Java. The total sample for this study was 385 respondents. This research data was processed using Structural Equation Modeling (SEM) analysis techniques. AMOS 24th version. This research proves that perceived quality, price fairness and green products has a significant direct and indirect effect on repurchase intention through customer satisfaction. Customer satisfaction has a significant effect on repurchase intention....

Keywords: Perceived quality, Price Fairness, Green product, Customer satisfaction, Repurchase intention

[1] Ali, H. 2019. Building Repurchase Intention And Purchase Decision: Brand Awareness And Brand Loyalty Analysis (Case Study Private Label Original Research Article Product In Alfamidi Tangerang). Saudi Journal Of Humanities And Social Sciences. 4 (9): 623-634
[2] Hakim, N. Suwandari, L Dan Nawarin, A. T. 2020. The Influence Of Quality Perception, Price Fairness, Brand Experience, And Accessibility To Repurchase Interest Study On Consumer Chatime In Purwokerto. Jurnal Akutansi Manajemen Dan Ekonomi. 22 (1): 28-38
[3] Tan, T. H. 2013. Use Of Structural Equation Modeling To Predict The Intention To Purchase Green And Sustainable Homes In Malaysia. Asian Social Science. 3 (11): 181-191
[4] Yulisetiarini, D., Subagio, A., Paramu, H., Bambang, I. 2017. Customer Repurchase Intention And Satisfaction In Online Shopping. International Business Management. 11 (1): 215-221
[5] Durianto, D., Sugiarto Dan Sitinjak, T. 2004. Strategi Menaklukan Pasar. Jakarta: PT Gramedia Pustaka Utama

Abstract: Background: The study examines the relevance of Non-Current Assets Held for Sale (NCATS), an item within comprehensive income, as a predictor of the stock market value for a set of companies. The sale of NCATS provides peripheral, non-recurring revenue and an economic benefit with the potential to contribute to cash flow and even company investment financing. However, the relevance of NCATS and comprehensive income as metrics for predicting stock prices is controversial in the literature. The study contributes to the debate on the relevance of comprehensive income in assessing a company's performance in the market. It demonstrates that disclosing NCATS reduces information......

Key Word: Non-Current Assets Held for Sale, Disclosure, stock prices, predictability, investment

[1]. Ball, Ray; Brown, Philip, (1968) An Empirical Evaluation Of Accounting Income Numbers.
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[3]. Barth, Mary E.; Beaver, William H.; Landsman, Wayne R. (2001). The Relevance Of The Value Relevance Literature For Financial Accounting Standard Setting: Another View. Journal Of Accounting And Economics, V. 31, N. 1-3, P. 77-104.
[4]. Barua, Abhijit; LIN, Steve; Sbaraglia, Andrew M. (2010). Earnings Management Using Discontinued Operations. The Accounting Review, V. 85, N. 5, P. 1485-1509.
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Abstract: SUMMARY: The purpose of this article is to analyze the results of the application of the Universal Learning Design (UDL) in a specific case involving a student with Autism Spectrum Disorder (ASD) enrolled at Escola Estação do Saber José Carlos Tanuri, belonging to the municipal public network of municipality of Juazeiro, Bahia. The study used a methodological approach that incorporated several steps, comprising readings of specialized texts and the investigation of a case study. The latter was organized into six distinct categories, namely: 1) Methodological framework, 2) Assessment with the student, 3) Dialogue with the family, 4) Collaboration between specialized care professionals......

Keyword: ASD – Autism Spectrum Disorder. DUA Universal Design of Learning. Inclusion. Education for all. Accessibility

[1]. Brazil. Civil House. Ministry Of Education. Law N.9394/96. Guidelines And Bases Of National Education. Brasília: MEC/SEEP, 1996.BRAZIL. Ministry Of Education. Common National Curriculum Base. Available At:
Https://Www.Planalto.Gov.Br/Ccivil_03/Leis/L9394.Htm. Accessed September 25, 2023.
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