IOSR-JBM   Volume-13 ~ Issue-5 ~ Sep-Oct-2013

Abstract: The purpose of research is the study of financial indicators to ensure the success of PT PLN PJB2 go public, and identify the factors that influence financial performance. Besides, it presents an alternative wisdom to improve the financial performance of PT PLN PJB2. The data used are time series data to study the function of electricity demand Java-Bali system, while the analysis of the financial performance using financial statement data from 1995 to 1997 and the action plan of the data companies (CBP) in 1998. The results showed that: The financial performance is quite healthy in terms of liquidity and solvency. But in terms of collection of accounts receivable activity showed stunted terms of profitability shows that the financial performance of PT PLN PJB2 relatively very low compared to other companies that have successfully gone public. PJB2 PT PLN's financial performance in 1996 and 1997 show a return on equity (ROE) 5.71% and 2.29%, while return on assets (ROA) 4.78% and 1.85%. In comparison PT Indosat financial performance in 1997 showed 20.36% ROE and ROA 18.31%. While the cost structure of PT PLN PJB2 shows that contribution margin is still positive, which means that any market share gains led to increase profits and demand projections indicate that up to 2003 PT PLN PJB2 will grow quite rapidly.

Keywords: Financial Performance, Power Java Bali, Order Execution, Go Public.

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Abstract: Axis Bank was formed as UTI when it was incorporated in 1994 when Government of India allowed private players in the banking sector. The bank was sponsored together by the administrator of the specified undertaking of the Unit Trust of India, Life Insurance Corporation of India (LIC) and General Insurance Corporation ltd. and its subsidiaries namely National insurance company ltd., the New India Assurance Company, the Oriental Insurance Corporation and United Insurance Company Ltd. Promoting inclusive growth has been top priority area of the Axis Bank Foundation. They try to make the difference to their customers, to the society and to the nation's development directly through the products and services, as well as through developmental initiatives and community outreach its main areas of focus is for promoting inclusive growth consisting of education, public health and medical relief, sustainable livelihoods and improving access to financial services and technology initiatives. These can be achieved through active collaboration with the government and independent organizations.

[1]. A Study on Promoting Inclusive Growth - Shephali Mathur; ISSN: 2278-487X Volume 2, Issue 2 (July-Aug. 2012), PP 42-47
[2]. Inclusive Growth: Challenging Opportunity; deloitte September 2011
[3]. Successful role played by banks in promoting financial inclusion in India – Dr. Sunil Rao Gaikwad; ISSN 2278-5639, Volume –I, Issue – II August 2012
[4]. CSR Practices and CSR Reporting in Indian Banking Sector – Nishi Sharma; Vol No. 1, Issue No. 2, 058 – 066
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Abstract: This study focused on the challenges facing micro and small enterprises (MSEs) in inventory management in Kisii Town, Kenya. The objective of the study was to evaluate the challenges facing MSEs in inventory management in Kisii Town-Kenya. Some of the inventory management challenges include demand variability, material handling, inventory costs, inadequate information and stock setting. The accessible population was the three hundred and eight (308) registered MSEs in Kisii Town. The study used stratified random sampling to group the businesses into homogeneous entities. A random sample was then drawn from the each group. Questionnaire with both open and closed items used to obtain data. Correlation analyses were used to ascertain the relationship between inventory challenges and effective inventory management in MSEs. The study established the existence of a strong negative relationship between demand variability, inadequate information sharing and inventory costs and inventory management.

Key Words: challenges, forecast, inventory, lead time, micro and small enterprises and stock out

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Abstract: The purpose of this paper is to analyse the link or lack of it between green marketing and green consumerism in Kenya. The paper examines the concepts of green marketing, green purchasing and green consumerism in order to identify the disconnect between the theory and practice. The study found that consumers pay little attention to eco-labelling, eco-advertising. To this end, product characteristics such as recyclability and easy disposal are rarely considered when making purchases. There are few studies on the role both consumers and firms Kenya can play towards sustainable development. It is the intention of this paper to inform a debate on Kenya's place towards global green economy.

Keywords: green purchasing; green consumption; green marketing; sustainable development Paper type: Conceptual paper

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Abstract: Taxation, besides its revenue generation capacity, can also be used as a fiscal policy tool to shape the economy. Considering that the Nigerian tax laws have witnessed significant changes over the period, it becomes imperative to assess the performance of such policies through its effect on the economy. The research therefore examines the various tax incentives currently available in the different tax laws, evaluates how taxation and tax policies have affected the economy of Nigeria and the effectiveness of taxation as a government strategy tool for the Nigerian economic development, using time series data of taxation and economic development of the period 1960 to 2007. From correlation, time series and multivariable regression analyses of relationships among variables, the research found out that taxation and tax policies make positive contributions to economicdevelopment. The Nigerian government is advised to improve the provision of social infrastructures because availability and maintenance of public goods are popular ways tax payers conventionally assess the justification of tax collection by the government.

Keywords: Critical Success Factor, Economic Development, Strategy, Taxation, Time series

[1] United Nations. Resource Mobilization for Economic Development: The Role of Tax Administrator. United Nations studies in conjunction with Association de Planification Fiscale Financiere, 2000.

[2] Ola, C.S. Income Tax Law and Practice in Nigeria, 5th edition (Ibadan, Dalag prints, 2001)

[3] Jhingan, M.L. Money, banking, international trade and public finance. (New Delhi, Vrinda Publications, 2004)

[4] Musgrave, R.A. and Musgrave P.B. Public Finance in Theory and Practice (New Delhi, India, Tata McGraw Hill, 2004)

[5] Bhartia, H.L. Public finance. 14th Edition (New Delhi, Vikas Publishing House PVT Ltd, 2009)

[6] Worlu C.and Emeka N. (2012). Tax Revenue and Economic Development in Nigeria: A Macro econometric Approach. Academic Journal of Interdisciplinary Studies.Vol.1, No.2, 2012, 211-223

[7] Personal Income Tax (Amendment) Act, 2011

[8] Personal Income Tax Act 1993 as amended by Acts 1996 and 1998

[9] Personal Income Tax (Amendment) Act. 2005

[10] Value Added Tax (Amendment) Act. 200

Abstract: The primary purpose of studying consumer behavior is to understand why and how consumers make their purchase decisions. In all marketing decision making, it is relevant and important for any business to understand the consumer and his buying behavior. It is also important for any business to understand the consumer and his buying behavior. It is also important to understand how buying decisions are taken, as marketing starts with the analysis of consumer behavior. To gain a better understanding of the complex buying behavior, the marketers need to take the cues from the various disciplines, such as economics, psychological factors. The consumer behavior models describe to decision making or choice processes of consumer knowledge and how individuals and family units make consumption decision.

Key Words: Behavior, Choice, Cues, Decision, Models

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[6]. Philip Kotler, "Marketing Management: Analysis Planning Implementation and Control", (New Delhi: Prentice Hall),1991.

Abstract: In this study we tried to focus on the ISO 9001 setup approach and its impact in a hospital department (department of pediatric oncology). ISO 9001 certification has become a prerequisite for the commercial promotion of both products and services; it is a sign of acknowledgement that generates benefits. We have noticed that once ISO certification is obtained the company has little effort to make especially if its management system is based on adequate processes that are correlated and well managed which would lead to the professionalism of the function.

Key words: ISO 9001 , Quality , hospital environment , audit

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Abstract: This study explored effect of error-strain, covering-up errors, gender and education on career concerns among staff of Department of Petroleum Resources, Nigeria. Quasi-experimental research design, purposive and convenience sampling techniques were adopted. 217 male and female staff participated. A questionnaire form was administered to participants. Three hypotheses were tested using univariate analysis of variance and t-test of Independent groups. Results showed that, covering-up errors significantly affected career concerns F (3, 213) = 5.432; P<.05. However, error-strain did not affect career concerns F (3, 213)= 1.133; P>.05. Furthermore, covering-up errors and error-strain did not have interaction effect on career concerns, F (3, 213)= 0.083; P>.05. Female participants significantly scored higher on career concerns than male participants (t= .07, df (215) p <.05). Similarly, low educated staff significantly scored higher on career concerns than the high educated staff (t= 3.52, df (189) p <.05). Hence, it was concluded that, covering-up errors, gender and education are significant factors that affect career concerns among employees. Recommendation was given that managers should give more managerial attentions to female employees to help them match equally with their male counterparts on education and job related skills so that they feel comfortable with their chosen career.

Keywords: Career Concerns, Covering-up Errors, Education, Error-Strain and Gender.

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Abstract: A retrospective study was conducted for a period of two years from January to December 2011 before the implementation of a special protocol and from January to December 2012 after the implementation of the special protocol to reduce the rate of Intravenous thrombophlebitis. The study only included all peripheral IV site inserted to patients above 12 years old. In October 2011, a special protocol(integrated intravenous care) was approved by the Infection control committee of the hospital to be implemented in order to reduce the rate of intravenous thrombophlebitis and the protocol was implemented starting January 2012.The average rate of intravenous thrombophlebitis for year 2011 was 6.8% before the implementation of the special protocol and the rate reduced to 3.1% in year 2012 after the implementation of the special protocol. Continuous monitoring was done and it was found that from January to June 2013 the rate reduced further to 2.52% .Therefore the special protocol that was implemented managed to reduce the rate of intravenous thrombophlebitis in KPJ Seremban.

Keywords: Intravenous thrombophlebitis, special protocol,integrated intravenous care, infection control committee

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Abstract: This study is conducted purely based on secondary data obtained through website of the specified private banks. By using the ratio analysis tool we can analyse the performance of both the steel industry of India and we can easily find out the strength and weakness of the companies and their position in the market. Different ratios are used in this study and particularly those which are related to the financial statement for this purpose balance sheet of 2009-2012 of both the banks are used and from them ratios are calculated so according to which we can easily compare the banks performance and tell which private banks grow faster and whose position is better than the other one. After comparing the financial position it is clear that position of Tata steels is much better than the Jindal steels.

Keywords: Balance sheet, Companies, Ratio analysis, Steel Companies.

[1]. Alexander, D., Britton, A., Jorissen, A. (2007) International Financial Reporting and Analysis, 3rd edition. London: Thomson Learning.
[2]. European Commission (2008) Final Report of the Expert Group Accounting Systems for Small Enterprises – Recommendations and Good Practices. European Commission Enterprise and Industry Directorate-General.
[3]. Eurostat (2011) Key figures on European business with a special feature on SMEs. Dostuno na: http://epp.eurostat.ec.europa.eu/cache/ITY_OFFPUB/KS-ET-11- 001/EN/KSET-11-001-EN.PDF (10-01-2012)
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Abstract: The study appraises globalization in Nigeria's oil and gas sectors from 1958-2011. It also examines the various laws regulating the Nigeria's oil and gas sectors, its historical background and key aspects of economic globalization, such as financial, trade and investment liberalization, etc, in the face of the Nigeria's Niger Delta crises to the international community. A comparison or analysis will be made on these laws regulating the oil and gas sectors in Nigeria with other European countries and conventions so as to ascertain whether royalties, damages and compensation are directly paid to the oil and gas producing communities or to the state. The theoretical approach of this paper will focus on the analysis that Structural Adjustment Programme (SAP) seeks capitalist laissez-faire within a country. The findings of this study goes under the euphemism of deregulation or market-friendly policy, by responding to Adam Smith and the Laissez-faire bourgeois thinkers and using the Nigeria's Niger delta crises as a case study. The paper concludes that the clamour for a fairer revenue allocation and agitations by oil and gas producing communities in Nigeria's Niger Delta region would not have arisen if the Nigerian government repeal or review the laws regulating the oil and gas sectors. Also, if the multinational oil and gas companies operating in Nigeria are directly answerable to the oil and gas producing communities and pay them directly as obtainable in other European countries, it would have reduced their agitation, selfish interest, human right violations, insecurity and environmental degradation, etc, being suffered by these communities.

[1]. Adaka Boro Centre - Still on the Niger Delta Question, Gbaramatu Massacre 2009 (7/27/2009 (On line) http//www.adakaboro.org/resources/articles/37-articles/96-ndqabati. Reuben Abati.
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Abstract: The aim of this paper was to highlight the major challenges faced by clothing companies in Zimbabwe. The rise came as a result of the outcry from clothing companies in Zimbabwe. Firms in the clothing sector rely on imported fabric for production in order for them to better service its customers. The paper looks at challenges and how they are affecting operations. This is a conceptual paper and the methodology used is a desktop research and an in depth interview with the clothing sector chairman. The findings of the paper confirms that the major challenges in the sector were cheap imported clothing from Asia and second hand clothing coming through charity organisations. The study concludes that local companies need to consider buying from local clothing manufacturing firms before making importation decisions. The government needs to implement measures to protect the local industry as it is a major source of employment.

Keywords: challenges, clothing sector, dumping, fabric, threats, imported, second hand clothing

[1] G. Kanyenze, The Clothing and Textile Industry in Zimbabwe, Herbert Jauch / Rudolf Traub-Merz (Eds.), 2006
[2] S. Nkala, Clothing and textile Write Up, ZimTrade, Zimbabwe 2010
[3] J. Youmans, Interview, Clothing Association of Zimbabwe Chairman, Harare, Zimbabwe, 2011
[4] T Mpofu, Evaluation of distribution strategies used to increase sales volume in the Zimbabwean Clothing Sector (2008- 2010), Master diss., Midlands State University, Gweru, Zimbabwe 2011 (unpublished dissertation)
[5] The Herald: Duty free imports continue to batter clothing industry in Zimbabwe, quoting Muzariri and Guyana, April, 2010
[6] World Bank, Zimbabwe: The Capital Goods Sector, Investment and Industrial Issues, Washington, D. C, 2006

Abstract: The main objective of this study is to explain the effect of training on reducing barriers to the implementation of the Value Added Tax Act in Iran which is conducted with descriptive – survey method. Statistical society consists of the all managers and staff of the Ministry of Economy and Finance whose performance of their organizational units relates to the implementation of the Value Added Tax Act and their number is 712 people and 250 people of them were selected as a sample. The procedure of sampling is random cluster sampling. Researcher made questionnaire was used to collect the data containing 23 questions. Its validity by supervisors, advisors and some experts and its reliability by using Cronbach's alpha experimentally performed for 30 people and obtained 0.817 have been approved. Data obtained from the chi-square test (chi-square), binomial test and Friedman test were analyzed using SPSS software. The results of this study indicate that training is effective on reducing barriers to the implementation of the Value Added Tax Act. Also the effect of training on staff based on the software and hardware aspects, taxpayers and informing systems for the implementation of the Value Added Tax Act was approved and the effect of training on top management of organizations to support the implementation of the Value Added Tax Act was not confirmed.

Keywords: Training, Value Added Tax Act, Ministry of Economy and Finance.

[1]. Alan, A. T. (2007),Value Added Tax: International Practice and Problems, IMF.
[2]. Conell, J. & Hannif, Z. (2009),Call Centers, Quality of Work life and HRM Practics, Employee Relations, 31 (4): 363-381.
[3]. Henri, J. F. (2006),Organizational Culture and Performance Measurement Systems, Accounting, Organizations and Society, 31(4).PP:77-103.
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[6]. Moy, J. M. & Henkin, B. A. (2006),Exploring Associations Between Employee Empowernment And Interpersonal Trust in Managers, Journal of Management Development, 25 (2). 101-117.

Abstract: In today's competitive world, many manufacturing and service companies have been forced to take up new approaches to management. Among these approaches, we can point to one of the new methods of performance evaluation called data envelopment analysis technique that has an important role in improving the performance of an organization. Among challenges of this technique is to select appropriate indicators in order to introduce input and output variables for DEA, therefore the approach of balanced scored card (BSC) is used to mitigate this challenge that as a new tool for performance evaluation allows the research variables to be explained in order to be employed in DEA technique based on a holistic vision and various organizational aspects (financial, internal processes, customer, growth and learning). In this study, we tried to measure the efficiency of 48 top and grade-one branches of Tehran-North in the 2013 timeframe, not only the financially, but also the aspects of financial, customer, internal process and learning and growth; by combining the DEA-BSC technique and with the model of "yield super-efficiency in constant scale of DEA enveloping input-oriented form" that is capable to announce the efficiency ranking for units and to rank the efficient units simultaneously. The results showed that average efficiency rate from four perspectives: financial, customer, internal process and learning and growth of BSC model is 0.68, 0.63, 0.44, 0.65, respectively, and in total, the average efficiency of branches is 0.6 in this year and it indicates that the most major alignment with macro- strategies of branches is in the financial perspective. Also, Anahita branch was introduced as the most efficient unit from each four perspectives of the BSC model in compared to the other branches.

Keywords: Efficiency Evaluation, Data Envelopment Analysis, Balanced Scored card, Composition of DEA-BSC, DEA Super Efficient Models.

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Abstract: India is not gifted with large principal energy assets in keeping with her great geographical area, increasing population and greater than ever final energy requirements. In the criteria of energy requirement Coal, oil, and natural gas are the three most important commercial sources of energy. Over the years, there has been a significant change in the pattern of supply and consumption of energy. Nevertheless in India, it is practically proven; that energy planning is not an incorporated doings in practice of a common people. Various administration organization dealing with diverse resources regard as only the aggregate require and project the energy supply in excess of a period of years without taking in to description efficiency of utilization, scope for conservation with technological upgrading or the structural changes that might have or may take place.

Keywords: Energy Management, Economic Analysis, Renewable Resources, GDP

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