IOSR-JEF   Volume-14 ~ Issue-3 ~ MaY – June 2023

Abstract: Summary : In this article, we propose an analysis compared of the two modes in Ivory Coast on the basis of simulation of the dynamics of the economy of the Ivory Coast. As one can see it, to discuss the comparative advantages of the various pension plans, the model with generation overlapping makes it possible to give a coherent framework. That enabled us to show, that contrary to a largely spread idea, capitalization has, a positive impact on the accumulation of the capital, contrary to the distribution which has negative impact in the specific case of the Ivory Coast.

Key words: pay as you go system, funded pension, save, overlapping generations

Abstract: This article aims to analyze whether operational efficiency, capital, credit risk, growth of third party funds, and profitability are determinants of liquidity risk. This study uses a quantitative approach with the population used is conventional banking in Indonesia, the sample used is 9 conventional banks in Indonesia which have a bank asset ratio value above 2%. The analytical method used in this study is the EViews panel data regression method. The results of the analysis in this study conclude that the variables of operational efficiency, capital, and growth of third party funds are partially determinants of liquidity risk. Partial credit risk and profitability are not determinants of liquidity risk.

Key words: Conventional Banking, Liquidity Risk, Conventional Banking.

Abstract: The past several years have seen a considerable expansion of the Indian capital market as a result of numerous economic reforms and initiatives. The market offers investors a desirable investment choice as well as a significant source of funding for enterprises. This essay gives a general overview of the Indian capital market, outlining its structure, legal system, and current trends. Additionally, it highlights the market's prospects and difficulties and offers suggestions for furthering the market's development.

Key words: Capital market, India, Primary market, Secondary market, Securities, Regulations, SEBI, RBI, Trends, Foreign Investment, Investor Education.

Abstract: Background: In Kenya's arid and semi-arid lands (ASALs), the productivity of livestock is seriously constrained by the productivity and nutritive value of the common fodder species. Kenya Agricultural and Livestock Research Organization in partnership with SNV Netherlands promoted an innovative project of a mixed-sward of legume and grass production materials using a wide array of twenty genetic fodder materials. Materials and Methods: This paper employed a profit frontier efficiency alongside the financial accounting of gross margin and benefit-cost ratio to examine the profitability of the fodder materials promoted. Results: The results revealed how profitable the production of fodder legumes and grasses could be both in the lowlands and highlands zones of ASALs with an average of over 83.94% profit efficiency score and more than 2.7 benefit-cost ratios. It was also very clear that profit efficiency measurement is different from financial accounting measures of gross margin and benefit-cost ratio.

Key words: Gross margin, Benefit-cost ratio, Profit efficiency, stochastic frontier, Kenya

Abstract: This study aims to examine and analyze the effect Number of Account Receivable, Cash Conversion Cycle, Current Ratio and Debt to Asset Ratio on NPM. The population in this study are companies listed on the PEFINDO-25 index during 2018-2021 which have annual financial reports. Sampling technique is using purposive sampling which produces a total sample of 20 companies for 4 years. Data analysis techniques used descriptive analysis, classical assumption test, and multiple linear regression analysis using the SPSS 25 program. The research data used secondary data obtained from the company's annual financial reports. The results of this study indicate that: 1) Number of Account Receivable, Cash Conversion Cycle, Current Ratio and Debt to Asset Ratio simultaneously NPM. 2) Number of Account Receivable has significant effect on NPM. 3) Cash Conversion Cycle partially has significant effect on NPM. 4) Current Ratio has significant effect on NPM. and 5) Debt to Asset Ratio has significant effect on NPM.

Key words: Profitability, number of account receivable, cash conversion cycle, current ratio, debt to asset ratio, and SME

Abstract: Background: Growth of companies is critical in stimulating economic growth, development, and wealth creation. Company growth is pivotal in enhancing and improving companies' prospects as it signals greater performance of a firm's products essentially leading to customer preference of a company's services. However, companies particularly those in the capital markets are not experiencing desirous growth. Thus, the quest for growth has led firms to align to Environmental, Social and Governance (ESG) standards by adopting dynamic, resilient and sustainable emerging business......

Key words: Green Financial investments, Green Finance, Environmental, Social & Governance, Growth of Companies, Capital Markets

Abstract: This research was conducted to analyze the effect of Fixed Asset Intensity, Executive Character, Political Connections and Audit Committee on Tax Avoidance with Firm Size as a Moderating Variable. The population used in this study are energy sector companies listed on the Indonesia Stock Exchange in 2018-2021, namely there are 69 companies. Purposive sampling was used as a sampling technique, there were 18 companies that complied so that 72 sample data were obtained in the 2018-2021 period which were used in the study. Data analysis used Moderated Regression Analysis (MRA analysis) with SPSS 26. The results showed that Fixed Asset Intensity, Executive Character, Political Connections and Audit Committees had a significant effect simultaneously......

Key words: Fixed Asset Intensity, Executive Character, Political Connection, Audit Committee, Tax Avoidance, Company Size

Abstract: The service industry forms a backbone of social and economic development of a region. It has emerged as the largest and fastest-growing sectors in the world economy, making higher contributions to the global output and employment. Services marketing are a particular branch of marketing. It emerged as a separate field of study in the early 1980s, following the recognition that the unique characteristics of services required different strategies compared with the marketing of physical goods. Its growth rate has been higher than that of agriculture and manufacturing sectors. It is a large and most dynamic part of the Indian economy both in terms of employment potential.....

Key words: Services Marketing, Managing service quality, Challenges, Strategies of services marketing