IOSR-JEF   Volume-13 ~ Issue-2 ~ Mar. – Apr. 2022

Abstract: This study explored the influence of working capital components on the financial performance of manufacturing firms in Nigeria. The study adopted secondary data using panel data of ten-selected manufacturing companies (10 cross-sections) for a period of nine (9) years from 2012 to 2020 making up ninety (90) data points. This study uses the account receivables period, cash conversion cycle, inventory conversion period and accounts payable period as working capital indicators and returns on assets as a financial performance indicator. In order to test the cause-effect....

Keywords: Account Receivables Period, Accounts Payable Period, Inventory Conversion Period, Cash Conversion Cycle, Returns on Assets

Abstract: The broad objective of this study is to critically investigate the effect of Chief Executive Officer demographics on capital structure of listed manufacturing companies in Nigeria using a 10year period (2010 to 2019). In a bid to achieve the objective, the study examined the effect of CEO gender, CEO nationality and CEO Educational Qualification on capital structure. The study adopts ex-post facto research design and a population of forty-eight (48) manufacturing firms listed on the Nigerian Exchange Group (NGX) as of December 31, 2019. A sample of thirty-six (36) firms were selected through purposive sampling technique and data set which were sourced from published audited........

Keywords: Capital Structure, CEO Demographics, CEO Nationality, Fixed Effect Regression Analyses

Abstract: Using a dynamic model, this study aimed to evaluate the impact of the Sharia supervisory board on the health of Islamic banking. According to Yusvita Nena Arinta (2018), Endraswati (2017), and Bukair (2014), the number of Sharia Supervisory Board meetings has a considerable favorable influence on tax evasion. The explanatory technique was utilized in this study, which is research that seeks to explain the position of the variables analyzed and the relationship between one variable and another (Sugiyono, 2014). This study's population is Islamic banking, represented by as many as 13 Islamic commercial banks (BUS). The VAR model type will be used based on the outcomes of the tests. If the test findings show stationary data, the conventional VAR model will be used; if the data is not stable, the difference VAR model or the Vector Error Correction Model (VECM) will be used if there is cointegration of a long-term association.

Key Word: Sharia supervisory board meeting, Tax Avoidance, Vector Error Correction Model

Abstract: The basic objective of any nation is to satisfy the needs and wants of its citizens and to raise their standard of living. At present, the citizens of every nation are busy in the production of goods or services, so that they can be consumed in any region of the world. Marketing is mainly concerned with searching for consumers and satisfying their needs. Marketing activities constitute the very core and broad element of the socio-economic system. Avery radical change has been seen in our socio-economic system in the form of economic reforms. Marketing is such a dynamic and pervasive element that is always ready to take the business to the satisfaction level of all the customers. Business success is always based on marketing success. It is a social process which directly earns forward the process of exchange to satisfy the needs and wants of the consumer..

Keywords: - Online Business, Consumer Buying Behaviour, Marketing, Trading exchange and Satisfaction

Abstract: Background: The Cashless payments has been used to make payment from one individual/company to another in all over the world. The perceived easy to use and low-cost transaction equipment has attracted vendors to shift to these payments' methods. This study examines various methods of payments, the challenges and benefits faced in cashless economy.
Materials and Methods: The study used generic review to explore various scholarly articles to examine the current situations, methods used to make non-cash payments, and to extract the benefits and problems related to digital payments. Results: The study......

Key Word: Cashless Payments; Digital Economy; Challenges and Benefits of Non-Cash; Transactions

Abstract: Agricultural marketing in general and the advances in agricultural marketing in particular play a crucial role in this regard. It is noted that agricultural production has now become a big business but agricultural marketing is even bigger. In this paper, an attempt is made to study the contribution of APMC to strengthen the apple economy of the Himachal Pradesh .Study showed that the changes made in the APMC Act, direct marketing, contract farming, corporate entry, promotion of agri processing and exports etc have began to make inroads in to agricultural marketing in the country. Moreover, an improvements in method of sale, rate of market fee, rate of commission and construction of link road in area has been found. Further, it showed a better performance in income, employment, production ,technical know how and area of apple cultivation in the state. It advocated that Himachal Pradesh is the 2nd largest apple producing State in India that produces on large scale for commercial purposes and achieving a prestige status "Apple State of India"..

Key Word: APMC, Market yards, Sub-Market yards , cultivation, income, production

Abstract: Background: Financial inclusion makes it possible for businesses and persons to get affordable and useful financial products and services delivered in a responsible and sustainable manner that meet their needs. Existing literature reveals that the aspect of financial inclusion has a positive effect in the growth of micro enterprises. However, they are faced by universal challenges of financial inclusion across the globe mostly due to lack of collateral, high interest rate, small equity base, short repayment periods, information asymmetries between borrowers and lenders, management skills, changes in technology and profile such as level of education, age, gender among others. In Kenya, there has been increased government efforts and financial deepening to remedy this but still micro enterprises are failing within the first two years after opening. This study therefore examined the effectiveness of financial inclusion on the growth of micro enterprises in Meru County. The specific objective of.....

Key Word: Financial Inclusion, Accessibility, affordability, Growth, Micro Enterprises

Abstract: The aim of this study is to know about the various financial services offered by post office and their current performance. Amongst the men and women the reliability of the post office services was equal. In compare to the age factor the middle age and more adults were lenient towards post office while it was less popular in youngsters. If we compare the salary earned the less salary people were more attracted towards the post office scheme while the higher salary were barely do the savings with post office. The post office need to advertise and promote their financial services for the long-run and depicts a wide scope in the developmental of post financial services performance for future.

Keywords: - Customers, Financial Service, Post Office.