IOSR-JEF   Volume-9 ~ Issue-1 ~ Jan-Feb 2018

Abstract: Agricultural sector is capable to give important contribution in the establishment of Product Domestic Regional Bruto (PDRB) and economic growth in the Regency of Timor Tengah Utara. Various efforts have been done by regional government aims to push the growth of agricultural sector. Obvious steps by regional government of Timor Tengah Utara are through the program of Food Labor Intensive which encourages agricultural extensification by expanding agricultural land and increasing production capacity of crops. This research was conducted in the Regency of Timor Tengah Utara. Data analysis being used was Location Quotient (LQ), Dynamic Location Quotient (DLQ) and Structural Equation Modeling-Partial Least Square (SEM-PLS). Result of data analysis found out that agricultural sector was a basis sector which able to push the growth of other sectors through the establishment...........

Keywards: Crops, PDRB, Economic growth

Abstract: This study aims to determine how the effect of good governance, tax understanding, and tax sanctions on individual taxpayer compliance. Respondents of this research are 170 the individual taxpayer in the region Ex-Resident of Surakarta. Data analysis using Structural Equation Modeling (SEM). Hypothesis testing results show that good governance has a positive significant effect on individual taxpayer compliance, tax understanding has a positive significant effect on individual taxpayer compliance, tax sanctions has a positive significant effect on individual taxpayer compliance on individual taxpayer compliance.

Keywards: Good Governance, Tax Understanding, Tax Sanctions, Individual Taxpayer Compliance

Abstract: In a global context marked by the fluctuations of regulations and professional practices, the new IFRS standards, Solvency II, the generalization of internal control systems and the strong development of the Enterprise Risk Management function, the Moroccan insurance supervisory authority has just rethought the regulatory framework of the sector. The bill n ° 059-13 amending and supplementing the law n ° 17-99 on the insurance code provides for the introduction of the solvency regime based on risks. Our article aims to explain what is a solvency regime based on risks? What are the consequences for the sector? and what are the measures for adaptation of the Solvency II reform to Moroccan insurance companies?..........

Keywards: Solvency II, internal control, risks, Moroccan insurance company

Abstract: The current paper examines the impact of income inequality on rule of law in Nigeria. In governance, Bulgaria was and is having a poor quality of institutions for the past two decades. In this study, we consider rule of law to be the indicator for governance. We posit that like any other nation whether developed, emerging or underdeveloped, inequality in the distribution of income is said to occur; this is said to undermine the socio-economic wellbeing of the people. This will in turn undermines the growth process of a nation. We employ the Autoregressive Distributed Lag (ARDL) approach on semiannual data spanning from 1996-2015. The control variable included in this study are trade liberalisation, level of education attainment and unemployment level. Our results reveal that education attainment and unemployment both show negative relationship with the quality of rule of law in Bulgaria.

Keywards: Rule of law, Income inequality, Unemployment, ARDL, Bulgaria

Abstract: Employability is seen as the ability of the individual that deemed essential for the future functioning of the organization of the employers. It is the main building block of the production process. General trends showed that employers' did not consider job sustainability, career development and job satisfaction as employability. This paper examines the employers' perception about employability in different public and private organizations. To fulfill the research objectives, this study carried out interviews followed by a semi-structured questionnaire. Organizations responsible for large scale recruitment in public sectors and different private organizations were taken as samples purposivelyand run Mann-Whitney U test. Estimated result suggested that there is no significant difference of the opinions about the definition, determinants and embedment of employability between public and private employers as the P-value is greater than the convenient level of significance.

Keywards: Employability, Perception, Population dividend, graduate job, Bangladesh J21, J24,J28

Abstract: This paper is related to the European Union (EU) water policy and in particular the 2000/60 Water Framework Directive (WFD) as the most comprehensive of all EU-directives, in the water sector. The WFD is the key point of the institutional framework of the third phase of EU's water resources management, a new "generation directive" that defines a framework for integrated river basin management. Among other innovations the "Recovery of costs for water services" provided for in Article 9 of the WFD requires Member States to consider the cost recovery principle during the establishment and application of their pricing policies for water services. This study is referring to the legal aspects of pricing water services in line with Article 9 of the WFD and presents the implementation policy and the legal framework on pricing water in Greece. Finally, this paper sheds light on the extent that Greece managed to implement Article 9 "Recovery of costs for water services" of the 2000/60 WFD. The findings reveal that there are considerable problems and delays in its implementation and that the Greek legislation hasn't yet delivered the main objectives of costs recovery

Keywards: Environmental policy, Full cost recovery of water services, Greek law, Water resources management, Water Framework Directive

Abstract: The study investigated the impact of liquidity management on financial performance of insurance companies in Nigeria between 2003 and 2012. The study made use of variables such liquid asset, equity capital, dividend, working capital, investment, under-writing risk and size of the firm in the model. Return on asset ROA is used as the dependent variable and it measures the financial performance. Panel Regression analysis was adopted to estimate the model and the results showed that liquidity management has not been having significant impact on insurance company's performance like equity management which affects long term stability. Again, both investment and working capital are shown to have significant positive impact on financial performance of insurance companies in Nigeria. It is recommended that insurance companies should place more priority on their equity capital which is having negative impact on their performance rather than liquidity management since they are less involved with liquid cash unlike commercial banks.

Keywards: Liquidity management, Financial Performance, equity capital

Abstract: Unemployment and inflation rate in the regency of Timor Tengah Utara (TTU) remains a quite serious problem. This research was conducted in the regency of TTU by using simple and multiple regression analysis. Analysis result of research data found that high rate of unemployment in general was affected as the result of the decline of economic activity or the aggregate effective demand of manpower which was too small in public economy if compared to aggregate supply so that unemployment rate in the regency of TTU might be less if public economic activity could be increased. Meanwhile inflation rate in the regency of TTU emerged due to the presence of aggregate demand pressure of various public staple goods which increasing from time to time............

Keywards: Unemployment, inflation and economic growth

Abstract: Livestock and livestock products exports from Kenya showed a moderate improvement during the period (2000-2011). However, the country's livestock export base that earns valuable foreign currency is quite shallow and little has been done to empirically establish their performance and if this translates to any meaningful growth. This study sought to analyse Kenyan livestock and livestock products export trade flows with major trading partners using panel data for the period 1990- 2013. Revealed comparative advantage and revealed symmetric comparative advantage indices were used to analyse the export competitiveness of livestock and livestock products exports while a Random effects model was used in the regression analysis........

Keywards: Revealed Comparative advantage, competitiveness, Gravity Model, Random Effects

Abstract: Cosmetics are generally intended for women, because they rarely feel satisfied with the beauty they have, then they try to find a way to look more beautiful and interesting. The illustration describes how important the beauty of the face and the whole body in women. From the result of simultaneous test of statistic test (F/ANOVA test) then it was obtained that brand image variable have positive effect to consumer purchasing decision in Oriflame Medan Branch. So the results of this study indicate that all hypothesis proposed in this research is acceptable. This happens because of consumer considerations regarding the brand image before making a purchase because Oriflame brand has been known to have a good image, making consumers more confident to Oriflame brand.

Keywards: Sale; product; brand image; beauty

Abstract: A student or pupil is a learner or someone who attends an educational institution. In the United Kingdom, those attending university are termed "students" while "pupil" refers to an attendee of a lower educational institute; the same was typically true in the United States previously where student was considered a more lofty and ambitious title, one who was actively seeking knowledge, not just learning it because they were required to. In the United States, and more recently also in the UK, the term "student" is applied to both categories: school and university students. In its widest use, student is used for anyone who is learning, including mid-career adults who are taking vocational education or returning to university. A student's GPA is often used to determine academic honors, such as honor roll, class rank...........

Keywards: Grade point average; students; career; job