Version-4 (July-August 2017)
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| Paper Type | : | Research Paper |
| Title | : | The Effect of Budget Communication On Managers' Performance |
| Country | : | INDIA |
| Authors | : | Galumbang Hutagalung |
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: | 10.9790/5933-0804040109  |
Abstract: The purpose of this study is to examine the impact of communication in budget with the performances. A survey method was conducted to 179 managers who involved in budgetary process in plantation's industry in North Sumatera by using self-administered structured questionnaire. The finding supports the postulation communication in budget significantly and positively that influenced the plantation managers' performance.
Keywords: Budget, Communication, Performance
[1]. Alexander, E.R., Helms, M.M. and Wilkins, R.D (1989). The relationship between supervisory communication and subordinate performance and satisfaction among professionals. Public Personnel Management. 18(4): 415-429.
[2]. Argyris, C. (1952). Human problems with budgets. Harvard Business Review: 97-110.
[3]. Becker, S. and Green, Jr, D. (1962). Budgeting and employee behavior. The Journal of Business. Oct: 392-402.
[4]. Brownell, P. (1982a). The role of accounting data in performance evaluation budgetary participation, and organizational effectiveness. Journal of Accounting Research. 20(1): 12-27.
[5]. Bruns Jr, W.J. and DeCoster, D.T. (1969). Accounting and Its Behavioral Implications. McGraw-Hill..
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| Paper Type | : | Research Paper |
| Title | : | Dynamic Simulation on Import Demand Model: Empirical Evidence from Nigeria |
| Country | : | Nigeria |
| Authors | : | Sylvester Ohiomu, Ph.D || Ihensekhien, Orobosa Abraham Ph.D |
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: | 10.9790/5933-0804041019 |
Abstract: The paper dwells on dynamic simulations for import demand model in Nigeria. The work uses the methodology of Error correction model (ECM) in conjunction with diagnostic tests of variables using Augmented Dickey–Fuller unit root tests and Johansen Co-integration tests to estimate the model for robust policy recommendations. Using the import as the dependent variable and NGDP, reserves and exchange rate as the independent variables, the results from the study show that Domestic economic expansion tends to improves exchange rate in Nigeria. Foreign reserves also have significant influence on exchange rate as increase in the reserves served well to appreciate the exchange rate............
Keywords: Exchange Rate Fluctuation, External Reserve, Imports, Real GDP, ECM
[1]. Abebefe, J. (1995). The structure of Nigeria‟s external trade: A Focus on Export Central Bank of Nigeria Bullion, 19(4) 39-50
[2]. Abdulkareem, A. and Abdulhakeem, K.A. (2016), Analyzing Oil Price-Macroeconomic Volatility in Nigeria, CBN Journal of Applied Statistics, Vol. 7 No 1 (a) 1 - 22
[3]. Abou-strait, P. (2005) Are Exports the Engine of Economic Growth? A Application
[4]. Of and Causality Analysis for Egypt, 1997-2003, ADB, Economic Resource Working Paper No76, July 27
[5]. Abdullateef,U and Waheed, I. (2010). External reserve holdings in Nigeria: Implications for
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| Paper Type | : | Research Paper |
| Title | : | Trade Liberalization and Capital Flows in Nigeria: A Partial Equilibrium Analysis |
| Country | : | Nigeria. |
| Authors | : | Ewubare, Dennis Brown || Ezekwe Christopher Ifeanyi |
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: | 10.9790/5933-0804042034 |
Abstract: This study explores the link between trade liberalization and Capital flows in Nigeria between 1986 and 2015. The objectives were to:determine the effects of level of trade openness, tariff reduction, exchange rate differential and economy size on foreign direct investment in Nigeria. The required datasets were adapted from World Bank World Development Indicators, United Nations Conference on Trade and Development and Central Bank of Nigeria Statistical Bulletin. The study adopted a partial equilibrium analysis with focus on foreign direct investment as the most stable form of capital flows and..........
[1]. Anyanwu, J. C., &Yameogo, N. D. (2015). What Drives Foreign Direct Investments into West Africa? An Empirical Investigation. African Development Review, 27(3), 199-215.
[2]. Antras, P., & Caballero, R. J. (2007). Trade and capital flows: A financial frictions perspective (No. w13241). National Bureau of Economic Research. [3]. Alfaro, L., Kalemli-Ozcan, S., &Volosovych, V. (2008). Why doesn't capital flow from rich to poor countries? An empirical investigation. The Review of Economics and Statistics, 90(2), 347-368.
[4]. Breusch, T. S. (1978). Testing for Autocorrelation in Dynamic Linear Models. Australian Economic Papers. 17: 334–355.
[5]. Cantah, W. G., Wiafe, E. A., & Adams, A. (2013). Foreign Direct Investment and Trade Policy Openness in Sub-Saharan Africa. Available online at http://mpra.ub.uni-muenchen.de/58074..
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| Paper Type | : | Research Paper |
| Title | : | The Performance Of Government Auditors In Perspectives Ethical Behavior And Tendency Of Accounting Fraud |
| Country | : | INDIA |
| Authors | : | Amiruddin |
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: | 10.9790/5933-0804043542 |
Abstract: This article aims to analyze the existence of unethical behavior and the tendency of accounting fraud affect the performance of government auditors. The method of analysis used in the writing of this article is a literature study that is an analysis based on the results of previous studies relevant to the problems in this article. The results of the analysis of this article are many factors that affect the performance of auditors, among them are unethical behavior and the tendency of accounting fraud committed by clients and cooperate with auditors for certain purposes or interests. Both factors are related to the morality of individual auditors. If the moral level of the individual auditor is weak then the unethical behavior and the tendency of client accounting fraud affecting the auditor will be increase.
Keywords: Performance auditors, unethical behavior and accounting fraud
[1]. Alim, M.N., Hapsari, T., and Purwanti, L. 2007. Effect of Competence and Independence on the Quality Audit by Auditor Ethics as Moderating Variable. National Symposium on Accounting X. Makassar .
[2]. Albrecht, W.S., Albrecht, C.A., Albrect, C.O., and Zimbelman, M.F. 2008. Fraud Examination. Third Edition. New York: South-Western College Publishing.
[3]. Arens, A.A., and Loebbecke, J.K.2009. Auditing: Integrated Approach . Eight Edition. New York: Prentice Hall Inc.
[4]. Armand, W.K.2007. Responsibilities of Public Accounting Profession Against Fraud in Financial Statements. Economic Bussiness & Accounting Review (EBAR) II (1) : 107-122.
[5]. Arnold, D.F. and Ponemon, L.A.1991. Perceptions of Whistleblowing Internal Auditors and the Influence of Moral Reasoning: An Experiment. Auditing: A Journal of Practice & Theory, 10 (1): 1-15.
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| Paper Type | : | Research Paper |
| Title | : | Democratie Congolaise Dans L'impasse : Cliché radioscopique de la panne d'alternance politique à la fin du mandat présidentiel de 2016 |
| Country | : | |
| Authors | : | Assistant Félicien Musenge Lukomba || Assistant Delphin Mponga Satulungu |
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: | 10.9790/5933-0804044353 |
Abstract: L'impasse de la démocratie congolaise consécutive au non respect des échéances électorales de 2016 atteste, non seulement la crise de légitimité des institutions politiques fin mandat, mais suscite, bien plus, la désolation du peuple congolais rêvant de vivre une passation civilisée du pouvoir entre des Présidents élu et sortant dans le délai constitutionnel. De l'espoir au désespoir, l'alternance tant attendue par les Congolais devient, au stade actuel, une illusion pour céder plutôt la place à une forme « atypique » d'alternance des compromissions politiques, consacrant ainsi un glissement consensuel du mandat constitutionnel du Chef de l'Etat sortant, par les acteurs politiques contre toute volonté du souverain..........
Keywords: démocratique, élection, alternance politique, mandat présidentiel de 2016.
[1]. ALCAUD, D., et al., Dictionnaire des sciences politique : notions essentielles, enjeux et débats, grands auteurs, 2ème éd. Sirey Dalloz, Paris, 2010.
[2]. AMADOU MOCTAR DIALLO, « Penser la démocratie au-delà des élections », in Éthique publique, vol. 13, n° 2 | 2011, mis en ligne le 23 octobre 2012, disponible sur http://ethiquepublique.revues.org/782, consulté le 13 novembre 2016.
[3]. BAYART, J. F., L'Etat en Afrique. La politique du ventre, Fayard, ("L'espace du politique"), Paris, 1989.
[4]. BAYROU-LOUIS, A., Corps politique dans une perspective phénoménologique : Arendt, Lefort, Merleau-Ponty, Ricoeur, Thèse de doctorat en Science Politique, Institut d'Étude Politique, CEVIPOF, Paris, 2013.
[5]. BOMPENGO, J., « RDC: l'article 220 de la constitution peut être révisé par voie référendaire », disponible sur http://www.radiookapi.net/actualite/2014/07/19/rdc, consulté le Mercredi 15/02/1017.
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| Paper Type | : | Research Paper |
| Title | : | Tourism and Economic Growth of Bangka Belitung Islands Province, Indonesia |
| Country | : | Indonesia |
| Authors | : | Devi Valeriani || Didik Susetyo || Bernadette Robiani || Suhel |
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: | 10.9790/5933-0804045459 |
Abstract: Tourism sector in Indonesia becomes superior or main sector despite agricultural and marine sector. Bangka Belitung Islands Province is one province in Indonesia develops tourism sector after several decades relied on tin commodity. Commitment of regional government to develop tourism sector seen from the increase of expenditure budget allocation of infrastructures and goods for eleven years period. The increase number of hotel, restaurant, and tourism area in the tourism development becomes one indicator towards the improvement of private role. This research analyzed infrastructure expenditure, goods and service expenditure, business unit, private investment, also tourism labor to the economic growth. Data used in this research was panel data with time series data for eleven years period (2005-2015)...........
Keywords: Economic Growth, Infrastructure Expenditure, Goods-Service Expenditure, Business Unit, Private Investment, Tourism Labor
[1]. Aghion, P., and P. Howit. 1992. A model of growth through creative destruction. Econometrica 60 92):323-351
[2]. Ajala (2008) : Employment and Income Potentiality of Tourism Development in Amhara Region Ethiopia. Ethiopian Journal of Environmental Studies and Management Vol.1 No.2 June. 2008.
[3]. Alfirman, Luky dan Edy Sutriono.2005. Analisis Hubungan Pengeluaran Pemerintah dan Produk Domestik Bruto dengan Menggunakan Pendekatan Granger Causality dan Vector Autoregression.Jurnal KeuanganPublik.
[4]. Ardahaey (2011). Economic Impacts of Tourism Industry. International Journal of Business and Management Vol. 6, No. 8; August 2011.
[5]. Barro, RJ Saia-Martin. 2004. Economic Growth: Second Edition. The MIT Press. Cambridg, Massachuseetss. London, England...
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| Paper Type | : | Research Paper |
| Title | : | Monetary Policy and Commercial Banks' Credit Performance: Evidence from UBA PLC. |
| Country | : | Nigeria |
| Authors | : | Dare, Funso David || Okeya, Isaac Olaitan |
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: | 10.9790/5933-0804046067 |
Abstract: This paper seeks to assess empirically the impact of monetary policy on the performance of commercial banks in Nigeria. The paper specifically adopt United Bank for Africa (UBA) Plc as a case study. The study made use of a panel cross sectional data covering the period from 2009 to 2014. Multiple linear regression technique was employed to test the relationships inherent in the explanatory and dependent variables with the aid of Statistical Package for Social Sciences (SPSS), Version 20. The estimated model expresses banks' operating performance as a function of monetary policy represented by Monetary Policy Rate (MPR), Cash Reserve Requirement (CRR) and............
Keywords: Economic growth, Price stability, Inflation, Cash Reserve Requirement (CRR), Return on Assets (ROA).
[1]. Adeolu , A. M., Kehinde, J. S., & Bolarinwa, S. A. (2012). Fiscal/Monetary Policy and Economic Growth in Nigeria: A Theoretical Exploration. International Journal of Academic Research in Economics and Management Sciences, 1(5), 2226-3624.
[2]. Ajisafe, R. A., & Folorunso, B. (2002). The relative effectiveness of fiscal and monetary policy in macroeconomic management in Nigeria. The African Economic and Business Review, 3(1), 23-40.
[3]. Amassoma, D., Nwosa, P. I., & Olaiya, S. A. (2011). An appraisal of monetary policy and its effect on macroeconomic stabilization in Nigeria. Journal of Emerging Trends in Economics and Management Sciences, 2(3), 232-237.
[4]. Amidu, M. (2006). The Link Between Monetary Policy and Banks Lending Behaviour: TheGhanaian Case. Banks and Bank Systems, 1(Issue 4), 38-47.
[5]. CBN. (2014). Central Bank of Nigeria Statistical Bulletin, Volume 25. Retrieved September 18, 2015, from http://statistics.cbn.gov.ng/cbn-onlinestats.
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| Paper Type | : | Research Paper |
| Title | : | A study of corporate taxation in India. |
| Country | : | INDIA |
| Authors | : | DR Sonu Jain || MRS. Suneeta Jain |
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: | 10.9790/5933-0804046871 |
Abstract: The recent "Make in India" campaign of Government of India is landmark initiative by the country. The campaign makes an attempt to ensure the foreign investors that India is an apt country to manufacture and do business here. But the country has fallen from the "ease to do business" ranking .One reason for the fall is the complicated tax structure, lengthy paper work, tax disputes, tough attitude of ITD; has shaken the confidence of investors. According to the IMF report, in India, taxes favor debt over equity in raising capital. The papers discuss the corporate tax system in India...........
Keywords: ITD, MAT, GST, tax disputes, corporate tax
[1]. Sanjai, P.R. (2015, Feb 28). Live Mint. Budget 2015: Corporate tax cut from 30% to 25% for 4 years. Retrieved from http://www.livemint.com/Politics/ikph424Cm0V8pNao13uXbI/Budget-2015-Corporate-tax-reduced-from-30-to-25-for-4-yea.html
[2]. PTI. (2015, March 3). Economics Times. Budget 2015: Corporate tax rate reduction will make India more competitive, says ShaktikantaDas. Retrieved from http://articles.economictimes.indiatimes.com/2015-03-03/news/59725171_1_tax-rate-services-tax-revenue-secretary-shaktikanta-das
[3]. PTI.(2014,Dec 2). Economics Times. Reduce corporate tax rate to 25 per cent: PHD Chamber of Commerce. Retrieved from http://articles.economictimes.indiatimes.com/2014-12-02/news/56649147_1_tax-rate-tax-compliance-minimum-alternate-tax
[4]. PTI.(2013,Nov 26). The Hindu. India's corporate tax rates among highest globally: World Bank report. Retrieved from http://www.thehindu.com/business/Economy/indias-corporate-tax-rates-among-highest-globally-world-bank-report/article5394196.ece
[5]. Anonymous. (2015, May 14). Swaraj Research Team. Why India Must Reduce its Corporate Tax.http://swarajyamag.com/lite/why-india-must-reduce-its-corporate-tax/.
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| Paper Type | : | Research Paper |
| Title | : | Stability And Role Of Dividends Payout Among Public Firms At Nairobi Securities Exchange |
| Country | : | INDIA |
| Authors | : | Dennis Bulla || Prof. G.S. Namusonge || Prof. C.L. Kanali |
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: | 10.9790/5933-0804047277 |
Abstract: Stable dividends reduce uncertainty in the financial market. This reduces cost and in turn enhance shareholder wealth. Scholars have argued that developing stock markets do not follow stable dividend path and the outcome could be depressed stock price. The study investigated the hypothesis of unstable payout in growing stock markets by providing empirical evidence of dividend stability from public firms at the Nairobi Securities Exchange. Panel data for the period of 11 years is used to estimate coefficients of adjustment speed and target ratio which is then interpreted based on the partial adjustment dividend model............
Keywords: Dividend stability, Nairobi Securities Exchange, Dividend payout
[1]. Ehrhardt, M.C., &Fama, E. (2017). Distributions: dividends and share repurchases. Corporate Finance (6thed). A focused Approach. Cengage, P. 507.
[2]. Gordon, M.J. (1963). Optimal investment and financing policy. Journal of finance, 18 (2) 264-272
[3]. Lintner, J (1962). Dividends, earnings, leverage, stock prices and the supply of capital to corporations. Review of Economics and Statistics, 4 (4), 243-269.
[4]. Kyle, A.P. & Frank W.B. (2013). Dividend policy and stock price volatility in the US Equity capital market. ASBBS Annual Conference 20(1).219-231.
[5]. Lintner, J. (1956). Distribution of income of corporations among dividends, retained earningsand taxes. American Economic Review, 60: 1–40.