IOSR-JEF   Volume-12 ~ Issue-1 ~ Jan. – Feb. 2021

Abstract: Résumé :Dans le cadre de la réforme sur l'apprentissage en Côte d'Ivoire, cet article se propose, d'une part d'évaluer les classes de métiers et les communes qui regorgent une forte proportion d'apprentis insérés après
l'apprentissage dual dans le Projet Emploi Jeune et Développement des Compétences (PEJEDEC) 2017 –2018, et d'autre part d'analyser les variables spécifiques qui ont favorisé cette insertion professionnelle. Il ressort de
cette étude que les métiers « Agent en buanderie (lingerie), barman, réceptionniste, serveur, valet de chambre » ont un taux d'insertion très élevé de même que les Communes de Yamoussoukro (100%), d'Abengourou (49%),
de Daoukro (37%) et d'Abidjan (28%) affichent un fort taux d'insertion après l'apprentissage dual....

Abstract: This study examines the effect of liquidity management on bank's performance in Nigeria from the period 1980-2017. The major aim of the study was to find empirical evidence of degree to which effective liquidity management affects bank performance and how to improve bank performance and liquidity position. The cointegration and error correction technique were produced from the ARDL technique of data analysis as well as Granger causality test was employed to investigate the relationship between liquidity management and banks' performance. The study reveals that there is a long run relationship between banks' performance and the selected key variables,...

Keywords: Liquidity management, bank performance, autoregressive distributed lag model (ARDL) and Granger causality test.

Abstract: The main objective of this paper was to investigate the impact of the internal and external imbalances on economic growth in Sub-Saharan African countries. andidentifying the most significant and binding macroeconomic imbalance on economic growth.Using a typical three Gap Model, the paper employed panel data estimation method to examine the impact of triple deficits (saving-investment deficit, current account deficit and budget deficit) on economic growth in a sample of 35 Sub-Saharan African countries during the period from 1980 to 2018. According to the Panel Vector Autoregressive(PVAR) analysis, the estimated three gap model equationindicates the government budget, the private saving-investment and the current account imbalances appears to be binding for the economic growth of Sub-Saharan African countries. The results also show that thebudget imbalance is the most binding constraint in Sub-Saharan African countries growth., while private saving gap and current account Gap followed in that order of importance..

Key Words: Three-gap model, Sub Saharan Africa, Economic Growth, Triple deficits, PVAR

Abstract: This paper aimed at examining the relationship among budget balance, current account balance and private saving-investment balance and the existence of triple deficit hypothesis over the period 1980 - 2018 for 35 Sub African countries. Secondary data from the World bank Development indicator Database (WBDI) and Africa Development Bank (AfDB) for the time period 1980 through 2018 were used. The study adopted Dynamic Common Correlated Effect Mean Group model, Dumitrescu-Hurlin panel granger causality and Panel Cointegration analysis that allows capturing of slope heterogeneity and cross-sectional dependency among each member. The granger Casualty......

Keywords: Dynamic common correlated estimator, Granger Causality, Panel Cointegration, Triple deficit hypothesis. Sub-Saharan African Countries

Abstract: This study aims to determine the effect of disclosure of Corporate Social Responsibility (CSR) on tax avoidance with financial performance as a mediating variable. Measuring the disclosure of Corporate Social Responsibility (CSR) in this study uses the Corporate Social Responsibility Disclosure Index (CSRDI). The measurement of tax avoidance in this study uses the Effective Tax Rates (ETR). Measurement of financial performance in this study uses Return on Assets (ROA). Tests were carried out on mining companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The number of samples taken was 25 companies with a total research observation of 75 samples in 3 years, selected by purposive sampling technique. Data were analyzed using path analysis. The results of the analysis show that corporate social responsibility has a positive and significant effect on tax avoidance. Corporate Social Responsibility has a positive and significant effect on financial performance. Financial performance has a positive and significant effect on tax avoidance. Financial performance is able to mediate positively and significantly the influence of Corporate Social Responsibility on tax avoidance.

Keywords: Corporate Social Responsibility, Financial Performance, Tax Avoidance..