IOSR-JBM   Volume-25 ~ Issue-6 ~ June 2023

Abstract: Resource Consumption Accounting consists of three basics which include; resources- regarded as the starting point, cost structure is monitored perpetually, and amount based approach is used in modelling the costs. The main purpose of this paper was to examine the relationship between resource consumption accounting and the financial performance of Commercial Banks in Eldoret town in Kenya. The study was guided by the theory of Constraints. The study adopted a cross- sectional research design and targeted management level employees working in all the 28......

KEY WORDS: Resource consumption accounting, financial performance, commercial banks

[1]. Aksu, I. (2013). "Kaynak Tüketimine Dayalı Muhasebe: Bir Örnek Uygulama", NWSA-Social Sciences, 8(4), 165-182.
[2]. Amaratunga, D., & Baldry, D. (2002). Moving from performance measurement to performance management. Facilities, 20(5/6), 217-223.
[3]. Ameels, A., Bruggeman, W., & Scheipers, G. (2012). Value-Based Management Control Process to Create Value Tthrough Intergration. International Journal of Management Accounting, 18(1), 64-82.
[4]. Ashfaq, K., Younas, S., Usman, M., and Hanif, Z. (2014), "Traditional vs. Contemporary Management Accounting Practices and its Role and Usage across Business Life Cycle Stage: Evidence from Pakistani Financial Sector", International Journal of Academic Research in Accounting Finance and Management Sciences, 4(4), 104-125
[5]. Bukert, M., & Lueg, R. (2013). Differences in the Sophistication of Value-Based-Management- The Role of Top Executives. Management Accounting Research, 24(1), 3-22.

Abstract: E-banking has gained prominence not only in Nigeria but worldwide. In order to manage and sustain that, commercial banks need to achieve operational efficiency, enhance their customers' base etc. In this regard, the banks have devised many strategies, among them are automated teller machine, online banking among others. Therefore, it is important to assess the readiness of the customers by assessing the mediating effect of perceived usefulness and ease of use on attitude towards using e-banking among commercial bank customers in Katsina State using Technology Acceptance Model (TAM). Two hypotheses were formulated to guide the study. The population used for the study was all bank customers inKatsina State. Four hundred bank customers were randomly selected.....

Key Word: Mediating, Perceived usefulness, Perceived ease of use, attitude towards use, e-banking, customers

[1]. Ahmad, S., Bhatti, S. H., & Hwang, Y. (2020). E-service quality and actual use of e-banking: Explanation through the Technology Acceptance Model. Information Development, 36(4), 503-519.
[2]. Alalwan, A. A., Dwivedi, Y., Rana, N. P., & Williams, M. D. (2016). Consumer adoption of mobile banking in Jordan: examining the role of usefulness, ease of use, perceived risk and self-efficacy. Journal of Enterprise Information Management, 29(1).
[3]. Bagozzi, R. P., Davis, F. D., &Warshaw, P. R. (1992). Development and test of a theory of technological learning and usage. Human relations, 45(7), 659-686.
[4]. Bashir, I., &Madhavaiah, C. (2015). Trust, Social Influence, Self-Efficacy, Perceived Risk and Internet Banking Acceptance: An Extension of Technology Acceptance Model in Indian Context. Metamorphosis-A Journal of Management Research, 14(1), 25-38.
[5]. Chiou, J. S., &Shen, C. C. (2012). The antecedents of online financial service adoption: the impact of physical banking services on Internet banking acceptance. Behaviourand Information Technology, 31(9), 859-871.

Abstract: Context: This research aimed to analyze the quality of Urbananized Public Green Spaces (UPGSs), such as squares, gardens and urban parks, intended for leisure and recreation in the contemporary city. Materials and Methods: As a spatial part of the study, the North Zone of the city of Cuiabá-MT was chosen. For the development of this qualitative research, methodological procedures were adopted that had as a logical basis an investigation divided into three phases: open or exploratory, data collection and analysis and systematic interpretation of data.
Results: As a result, a lack was found not only in the number of public spaces for leisure and recreation but also in the quality of these spaces, which denotes the absence of public policies aimed at the population with lower purchasing power.

Key Word: City of Cuiabá. Urbanized Public Green Areas. Public policy

[1]. ANGELIS, Bruno Luiz de; CASTRO, Rosana Miranda de; ANGELIS NETO, G. Metodologia para levantamento, cadastramento, diagnóstico e avaliação de praça no Brasil. Engenharia Civil. UM, n.20, p. 57-70, 2004. Available at: http://www.civil.uminho.pt/cec/revista/Num20/Pag%2057-70.pdf. Access: 5 set. 2020.
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[5]. BENINI, Sandra Medina. Infraestrutura verde como prática sustentável para subsidiar a elaboração de planos de drenagem urbana: estudo de caso da cidade de Tupã/SP. Tese (doutorado) – Universidade Estadual Paulista, Faculdade de Ciências e Tecnologia. Presidente Prudente, 2015.

Abstract: Signal processing is the field of science that studies methods of analysis and synthesis of signals, sequences or measurements that can represent physical quantities. To do this, mathematical tools are used to describe the transformations of data and signals. The digital environment is growing every day, and because of this more and more research is being done on artificial intelligence and machine learning in several areas. One of the areas that needs more research and attention is education, which is an area that has a large volume of data and information.......

Key Word: Education, Machine Learning, Data Processing, Educational Data Mining

[1]. VIVIAN, R. L. et al. Educational Data Mining and Sentiment Analysis in Virtual Learning Environments: a Systematic Mapping. EaD em Foco, v. 12, n. 2, e1786, 2022.
[2]. PINHO, C. M. de A. .; MOURA, A. F. de; GASPAR, M. A.; NAPOLITANO, D. M. R. Identification of deficiencies in educational texts with the application of natural language processing and machine learning. ETD - Educação Temática Digital, [S. l.], v. 24, n. 2, p. 350-372, 2022.
[3]. RIBEIRO, N.L., MOTA, J.C.M., ALMEIDA, A.L.F. Tensor Signal Processing Applied to Communications. JOURNAL OF INFORMATION AND COMMUNICATION TECHNOLOGY, VOL. 5, NO. 2, OCTOBER 2015.
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[5]. SOUZA, V.F., CAZELLA, S.C. Mining educational data with regression algorithms: a study on performance prediction. Revista Educar Mais, [S. l.], v. 6, p. 183-198, 2022.

Abstract: This study aims to determine and analyze the effect of motivation and organizational culture on leadership, to know and analyze the influence of motivation and organizational culture on teacher performance, to know and analyze the influence of leadership on teacher performance, to know and to analyze the influence of motivation and organizational culture on teacher performance through leadership. The research was conducted on Elementary School teachers in the Cluster I area of East Bekasi District with a sample of 62 respondents. The sampling technique used a proportional random sampling technique. Methods of data analysis using descriptive analysis and path analysis.......

Keywords: Motivation, Organizational Culture, Leadership, Teacher Performance

[1]. Anwar Prabu Mangkunegara. (2006). Evaluasi Kinerja Sumber Daya Manusia. Jakarta: Refika Aditama.
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[5]. Ardiana, Titin Eka. (2017). Pengaruh Motivasi Kerja Guru Terhadap Kinerja Guru Akuntansi SMK di Kota Madiun. Jurnal Akuntansi dan Pajak, Vol. 17, No. 02, Januari 2017 ISSN: 1412-629x.

Abstract: This study aims to analyze the effect of digital marketing on purchasing decisions for Kentucky Fried Chicken (KFC) fast food. We developed a path analysis model to analyze the direct and indirect effects of digital discounts, mobile applications, and digital services on 155 respondents in Makassar City. Our empirical results show. Digital discounts directly and indirectly through customer loyalty affect purchasing decisions. the mobile application directly and indirectly through customer loyalty does not affect purchasing decisions. Digital services do not affect purchasing decisions directly, but indirectly through customer loyalty affect purchasing decisions.

Keywords: digital marketing, digital discounts, mobile applications, digital services, purchase decisions

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Abstract: Religion Has Always Been Important In Nigeria As Well As Its Politics, Because Nigeria Is Regarded As Having The Highest Intensity Öf Religious Identity (Creeds) In The World. Top This End, Religion Has Become A Pivotal In Political Success Of A Party In Nigeria. The Research Work Examined The Impact Öf Religion On Nigerian Politics And National Development. The Study Adopted Descriptive Survey Research Design As The Information Collected From The Participants Were Used For The Purpose Of Predicting, Describing And Interpreting The Impacts Öf Religion On Nigeria Politics And National Development. The Population Of The Study Consisted Of Some Selected Undergraduates Tertiary Institutions In Lagos State. A Total Of One Hundred (100) Undergraduates Participated In The Study.......

Keywords: Religion, Politics, Nigeria, Impact And National Development.

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Abstract: Résumé Cet Article Est Consacré A La Problématique De L'évasion Fiscale Non Frauduleuse Et L'évasion Fiscale Frauduleuse. L'évasion Et La Fraude Fiscale N'est Qu'un Cas Particulier De L'évasion Fiscale. On Peut Donc Echapper A L'impôt En S'appuyant Sur Les Mêmes Lois. Les Données Sur Le Niveau Général Des Importations De 2013 A 2017 Ont Elucidé Une Croissance Pour L'importation. Cette Croissance Est Due A La Performance De Sydonia–World Qui Est Par Rapport A L'exportation, La Droite De Tendance Est De Y=0,91x+55,45. Cela Etait En Moyenne, Sur 100cas D'évasion D'importation A La DGDA/BENI, Enregistre 1,46 Cas D'évasion. Tandis Que, 0,70 Cas D'évasions......

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