IOSR-JEF   Volume-11 ~ Issue-3 ~ May – June 2020

Abstract: The study investigated corporate governance structuralefficiency and bank performance. The study particularly, looked at board structure and composition, transparency and disclosure and corporate governance practices. The data was collected using closed ended questionnaires. The results indicate that there is a strong, positive and significant relationship between corporate governance structural efficiency and performance of commercial banks in Kenya.The study further found that lean boards, with independent board members are more efficient and contribute to better performance of the bank. Transparency and timely disclosure of accurate, comparable and understandable financial information facilitate efficiency improvement in the banking sector in Kenya. The results further......

Key Words: Efficiency, Corporate Governance, Return on Assets (ROA), Return on Equity(ROE)

Abstract: Sustainable development in Indian agriculture will be done with the help of proper management of energy. So India needs to focus on developing its energy as there is increasing in demand for irrigation due to the need for higher food production for rising population and decreasing fresh water supply in changing climate.Our major energy sources like oil and coal are imported in large quantities. High diesel and electricity cost and unreliability of electric power supply affect the pumping requirement for irrigation for farmers. To sustain economic growth to come out of the energy deficit situation and ensure that energy is available in every town and village......

Abstract: Résumé: Le Repiquage en ligne droite (RLD) est une technique innovante de semis qui consiste à replanter des pépinières de riz en respectant une certaine distance (généralement 2 à 3 plants par poquets, espacés de 20 à 25 cm dans la ligne et entre les lignes). Toutefois, les rôles potentiels de cette technologie dans l'amélioration du bien-être des ménages agricoles en Côte d'Ivoiren'ont pas été suffisamment étudiée. Cette étude a identifié les déterminants de la décision des ménages agricoles d'adopterla technologie du RLD ainsi que son impact sur le bien-être, en utilisant des données transversales collectées de manière aléatoire dansle département de M'Bahiakro en Côte d'Ivoire......

Abstract: Achieving success in any business firm requires a formidable credit management with critical customer appraisal. This study, therefore, aims at establishing the relationship between the credit management and financial performance in financial institutions in Nigeria. To achieve this objective, the study adopted descriptive survey research design method and data were collected from the staff and customers of two selected prominent financial institutions in Nigeria. Correlation and Regression analyses were used to estimate the causal relationships between credit management and financial performance and other related variables. The results of the analyses......

Keywords: Credit Management, profitability, Financial Performance, descriptive survey, Nigeria, correlation and regression analyses

Abstract: The new Income tax slab came into effect for the financial year 2020-21.In this article an attempt is made to analysethe tax schemes available for the tax payers in the existing and new tax scheme proposed in the recent Budget. The Budget proposal for the new tax scheme is prepared to face the challenges of post COVID-19 economic situationin the country and it affects to a greater extent to the middle income group.In this article an analysis is made about the existing and new tax schemes available for the individual tax payers.

Keywords: Budget, Deductions, Income tax, Prudent, Scheme, Tax rate.

Abstract: Purpose–There has been a substantial amount of literature on strategic performance measurement and management (SPMM) especially following the so called "performance measurement revolution" of the 1980s and 1990s. However, the bulk of it pertains the private sector. This paper explores the genesis and trajectory of SPMM and dispenses with some common equivocations on the subject thereby contributing to scarce public and third sector SPMM literature Design/Method/Approach - The study utilised a systematic literature review to conduct a thematic analysis on the precedents and antecedents of SPMM in the private, public and third sectors. Findings – SPMM is centuries old and has existed since ancient civilisations or human trade. Earliest mention of private sector SPMM was around 220 AD. Public sector SPMM dates to around 1900 through the work of the New York Bureau of Municipal Research, while third sector SPMM is traceable to post-WWII,accelerating in the 1960s and 1970s.......

Keywords: Strategic, Performance management, Performance measurement, Performance measures, Performance measurement systems, Performance management systems