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| Paper Type | : | Research Paper |
| Title | : | Extensive Tobacco Cultivation in Kushtia District of Bangladesh: Changes in Cultivators' Perception Regarding External Cost |
| Country | : | Bangladesh |
| Authors | : | Md. Tanvir Ahmed |
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: | 10.9790/5933-0906030105  |
Abstract: This paper aims at exploring whether tobacco growers receive positive marginal social benefit than the marginal social cost they incur from extensive tobacco cultivation in rural areas of Bangladesh. This study uses primary data collected randomly from 185 tobacco producing families of the study area. Each family is evaluated as a tobacco growing unit. There are few areas of Bangladesh where tobacco is grown in a large scale, among these areas Kushtia is one of the renowned regions. The main purpose of this study is to find whether the farmers actually get benefited.......
Keywords: Tobacco Growers, ANOVA, Marginal Social Benefit (MSB), Marginal Social Cost (MSC), Untimely Precipitation and Loan Facilities.
[1]. Hossain, M. M., & Rahman, M. M. (2013). A socioeconomic analysis on tobacco cultivation in Kushtia District of Bangladesh. Social Sciences, 2(3), 128-134. [2]. World Health Organization, & Research for International Tobacco Control. (2008). WHO report on the global tobacco epidemic, 2008: the MPOWER package. World Health Organization.
[3]. Ali, Y. M., Islam, F. M., Rahman, R. M., Sheema, K. M., & Akhtar, R. M. (2015, December). Tobacco Farming in Bangladesh and its Impacts on Environment. IOSR Journal of Environmental Science, Toxicology and Food Technology (IOSR-JESTFT), 9 (12), 27-33.
[4]. Islam, K. (2015, July 7), One Third of Population use Tobacco: BBS Report, New Age.
[5]. Akhter, F. (2011, March 27), Tobacco Cultivation is harmful, Daily New Age..
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| Paper Type | : | Research Paper |
| Title | : | Stakeholders' Satisfaction and Performance of Insurance Firms in Nigeria |
| Country | : | Nigeria |
| Authors | : | Gospel J. Chukwu || Benson Pyagbara Timah |
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: | 10.9790/5933-0906030613 |
Abstract: This study examines how support for the interest of three key stakeholders – customers, employee and government - affects the performance of firms in the insurance industry. The study is operationalized using claims expenses as measure for customer satisfaction, wage per employee to measure employee satisfaction, tax payment to measure support for government interest, and net premium income as measure of firm performance. The study performed multivariate regression analysis to test whether stakeholders' satisfaction affects firm performance, using audited financial statement data of quoted 26 insurance firms from 2012 to 2016. Results indicate that customer satisfaction and............
Keywards: Insurance claims, wages, tax, customer satisfaction, employee satisfaction, government interest, stakeholder interests, premium, firm performance
[1]. Agabi, C. (2018, March 26). Insurance still too small to cover Nigeria's risk.Daily Trust. Retrieved from https:// www.pressreader.com>daily-trust
[2]. Anderson, E. W., Fornell, C., & Lehmann, D. R. (1994). Customer satisfaction, market share, and profitability: Findings from Sweden. Journal of Marketing,58(3), 53–66.
[3]. Behery, M.H., &Eldomiaty, T.I.(2010). Stakeholders-oriented banks and bank performance: perspectives from international business management.International Journal of Commerce and Management, 20(2), 120-150.
[4]. Berman, S.L. & Wicks, A.C.(1999). Does stakeholder orientation matter? The relationship between stakeholder management models and firm performance.Academy of Management Journal, 42,488-506.
[5]. Chi, C. &Gursoy, D. (2009). Employee satisfaction, customer satisfaction and firm performance: An empirical examination. International Journal of Hospitality Management.28(2), 245-253.
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| Paper Type | : | Research Paper |
| Title | : | SME Financing for Entrepreneurship Development: Evidence from Bangladesh |
| Country | : | Bangladesh |
| Authors | : | Dr Shakhawat Hossain Sarkar || Md. Shafiqul Islam || Md. Abdul Khalek |
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: | 10.9790/5933-0906031430 |
Abstract: This study attempts to evaluate the contribution of SME financing for entrepreneurship development in Bangladesh. The study was mainly based on primary sources of data collected through administering semi-structured questionnaire at different upazila under Mymensingh district. Some secondary sources of data also used in the study. Dichotomous variable was used to ascertain the contribution. Descriptive statistics like frequency, percentile, and inferential statistics like likelihood-ratio chi-square, Fisher's exact test, and Binary logistic regression was used. Nagelkerke R Square (0.814) indicates that the model is good but not great. The classification result testimony the goodness of the model because the model is able to classify almost 95.2% result correctly. Age of the respondents, business..........
Keywords: SME Financing, Entrepreneurship Development, Bangladesh
[1]. Abdin, M. J. (2015). SME cluster development key to speedy industrial growth. The Financial Express. Retrieved from https://joynal.wordpress.com/2015/03/05/sme-cluster-development-key-to-speedy-industrial-growth/ SME cluster development key to speedy industrial growth
[2]. Alauddin, M. & Chowdhury, M. M. (2015). Small and medium enterprise in Bangladesh prospects and challenges. Global Journal of Management and Business Research, 15 (7) 1, 1-10.
[3]. Apostol, T. & Jatuliavičienė, G. (n.d). Evaluation of entrepreneurship development possibilities by example of small and medium enterprises in the republic of Moldova. Regional Formation and Development Studies, No. 3 (11).
[4]. Bhuiyan, A. B. & Bakar, R. (2014). Entrepreneurship development and poverty alleviation: an empirical review. Journal of Asian Scientific Research, 4(10): 558-573.
[5]. Chowdhury, M. S. A., Azam, M. K. G., & Islam, S. (2013). Problems and prospects of SME financing in Bangladesh. Asian Business Review, 2(2), 51-58.
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| Paper Type | : | Research Paper |
| Title | : | Analysis on The Factors Influencing The Existence of Traditional Retails in Medan |
| Country | : | Indonesia |
| Authors | : | Christy Januari Sinuraya || Ocselfaini Veronica Bukit || DesmawatiSihombing || Murni Daulay |
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: | 10.9790/5933-0906033136 |
Abstract: The objective of the research was to find out the influence of earnings, discount, frequency of shoppig, and the number of family members on the existence. The research used primary data, analyzed by using multiple linear regression analysis. Dependent variable was the existence while independent variables were earnings, discount, frequency of shopping, and the number of family members. They were estimated by using Ordinary Least Square (OLS) equation model with SPSS 17 software program. The result of the research showed that earnings, discount, frequency of shoping, and the number of family members had positive andsignificant influence on the existence of traditional retails in Medan at R2=0.843 and significance level of 5% (α=0.05) which indicated that the variables which influenced the existence was 84.3%, while the remaining 15.7% were influenced by the other factors.
Keywords; earnings, discount, frequency of shopping, number of family members, existence
[1]. Alma, Buchari. 2005. Manajemen Pemasaran dan Pemasaran Jasa. CV Alfabeta. Bandung.
[2]. Andriani, Maritfa N dan Ali. 2013. Mohammad Mukti. Kajian Eksistensi Pasar Tradisional Kota Surakarta. Jurnal Teknik PWK Vol 2.
[3]. Astiti, GustiA A R Y, Sudibia K danDjayastra. 2013. Analisis Faktor Ketahanan Pedagang Warung Tradisional Menghadapi Pesaing Minimarket di Kabupaten Badung. Jurnal Buletin Studi Ekonomi Vol 21.
[4]. Ayunita, Utami. 2011. Eksistens iPasar Tradisional di Kab. Sleman (studi di pasar Pahing Desa Trihararjo Kec. Sleman Kab. Sleman), Tesis UIN Sunan Kalijaga. Yogyakarta.
[5]. CESS. 1998 Dampak Krisis Ekonomi dan Liberalisasi Perdagangan terhadap Strategi dan Arah Pengembangan Pedagang Eceran Kecil-Menengah di Indonesia, TAF dan USAID. Jakarta
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| Paper Type | : | Research Paper |
| Title | : | The Impact of Financial Control on Accountability inthe Public Sector in Nigeria |
| Country | : | Nigeria |
| Authors | : | Dr. Bina Percy Avery || Obah Daddy Obah |
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: | 10.9790/5933-0906033756 |
Abstract: This research was aimed at finding out the impact of financial control on accountability in the public sector in Nigeria. The population for the study entails all the workers in the State Board of Internal Revenue in Bayelsa State. Nigeria. Out of which the sample size was selected using the Taro Yamani‟s sampling techniques. Data for this study were primarily and secondarily sourced. linear regression analysis was used to analyse the data collected with the aid of SPSS version 16 to examine the impact of financial control characterized by internal control (Risk assessment, Control procedures and information and communication system) and internal audit on accountability in the public sector in Nigeria. The study reveals that there is insignificant positive relationship between internal.............
Keywords: Internal control, Accountability, Risk Assessment, Control Procedures, information and Communication System, Public Sector
[1]. Achua, J.K. (2009): "Reinventing Governmental Accounting for Accountability Assurance in Nigeria", Nigeria Research Journal of Accountancy, 1(1): 1-16.
[2]. Adegite, E. O. (2010): "Accounting, Accountability and National Development", Nigerian Accountant, 43(1): 56-64.
[3]. Aguolu, O.(2009): Designing an effective internal audit group. Association of Accountancy Bodies in West Africa, 1(4), 60-76
[4]. Aikins, S. K. (2011): An examination of government internal audits‟ role in improving financial performance. Public Finance and Management, 11(4), 306-337.
[5]. Aldridge, R. & Colbert, J. (1994): Management's report on internal control, and the Accountant's response. Managerial Auditing Journal, 9(7), 21-28..
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| Paper Type | : | Research Paper |
| Title | : | An Empirical Study: Weak form of Efficiency test on Dhaka Stock Exchange (DSE) Based on Random Walk Hypothesis Model |
| Country | : | Bangladesh |
| Authors | : | Ahmed Raihan Sadat |
|
: | 10.9790/5933-0906035763 |
Abstract: This paper investigates the market efficiency in weak form by employing RWH model on returns taken from the daily, weekly, and monthly data of DSE indices, DS30 and DSEX, which were introduced in the beginning of 2013. The time series analysis is conducted based on five years (approximate) of time period with above 1300 observations in total. After initial descriptive statistics test (Jarque Bera), return series found to be not normally distributed, hence, non-parametric testing method is used. According to Unit root test (Phillips and Perron) data has unit root, which suggests that return series are stationary in nature. The paper concluded that DSE data does not follow a random walk. Meaning, market is not efficient in weak form. Therefore, it can be said that investors functioning in DSE can make above average return by using investment strategies and DSE market do not reflect the rational and appropriate price of the stocks.
Keywords: Dhaka Stock Exchange, non-parametric test, Random walk hypothesis model, weak form efficiency
[1]. Fama, E. F., 1970. Efficient capital markets: A review of theory and empirical work. Journal of Finance, 25(2), pp. 383-417.
[2]. Fama, E., 1965. Random Walks in Stock Market Prices. Financial Analysts Journal, 51(1), pp. 75-80.
[3]. Fama, E. F., 1991. Efficient Capital Markets. The Journal of Finance, 46(5), p. 1575–1617.
[4]. NWOSA, P. I. & OSENI, I. O., 2012. Efficient Market Hypothesis and Nigerian Stock Market. Research journal of Finance and Accounting, 2(12), pp. 38-46.
[5]. Guerrien, B. & Gun, O., 2011. Efficient Market Hypothesis: What are we talking about?. real-world economics review, Volume 56, pp. 19-30..
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| Paper Type | : | Research Paper |
| Title | : | Budgetary Externalities inthe Countries ofthe Economic and Monetary Union of West Africa |
| Country | : | West Africa |
| Authors | : | OulaiSieni Toussaint |
|
: | 10.9790/5933-0906036472 |
Abstract: This article examines fiscal externalities within the West African Economic and Monetary Union from 1980 to 2015 using the autoregressive distributed delay (ARDL) approach. Empirical results indicate that public investment spending leads to positive and negative externalities between the countries of this union. The study also showed that the real interest rate has a positive effect on output in the short term. The document calls for greater coordination between countries..
Keywords: Budgetary externality, public expenditure, ARDL model, UEMOA
[1]. Alsina.A; Tabellini. G. 1987.Rules and Discretion with Noncoordinated Monetary and Fiscal Policies.Economic Inquiry, 25, October, P. 619-630.
[2]. Alesina.A; Ardagna.S; Perotti.R and Schiantarelli. F. Fiscal Policy, Profits, and Investment. American EconomicReview 92(3): 571-589.
[3]. Artus P.2008.What is the nature of the crisis? Flash Economics, Natixis, 15 septembre, 13 pages.
[4]. Artus P.1999.Indépendance des banques centrales et conflits portant sur la politique monétaire et budgétaire. Caisse des Dépôts, Document de travail n° 1999-039MA, Juillet.
[5]. Casette A et Paty S. 2008. Tax competition among Eastern and Western Europe: With whom do countries compete?Economic system 32(4):307-325 · December 2008 w.
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| Paper Type | : | Research Paper |
| Title | : | An Analysis on the Factors Which Influence the Earnings of Micro and Small Business Blacksmith Metal Industry in Tapanuli Utara Regency |
| Country | : | Indonesia |
| Authors | : | Murniati Tobing || Sya'ad Afifuddin || Rahmanta |
|
: | 10.9790/5933-0906037377 |
Abstract: Micro and Small Businessin blacksmith in Tapanuli Utara Regency is the livelihood or creative economy of craftsmen since hundreds of years ago by Lake Toba such as at Sitampurung Village, Siborong-BorongSubdistrict, Tapanuli Utara Regency. The data used ware primary data with 190 respondents. The hypothesis was that capital had positive influence on the earnings of Micro and Small Business (bl = 0.519); this influence was proved in predicting the income of Micro and Small Business (p-value < 0.05) so that the hypothesis was accepted. The result of the research in the field showed that initial capital had positive and significant influence wages did not have significant influence, the length of business had positive and significant influence, the length of business process had positive and significant influence, business operating hours had positive and significant influence, and the number of product variations had positive and significant influence.
Keywords: Blacksmith, Culture, Local Wisdom, Technology
[1]. Ardana, K.I., Mujiati N., Utama, M.W. 2012. Manajemen Sumber Daya Manusia, Cetakan Pertama. Penerbit PT. Graha Ilmu, Yogyakarta.
[2]. Asmie Poniwati. 2008. Analisis Faktor-faktor yang Mempengaruhi Tingkat Pendapatan Pedagang Pasar Tradisional di Kota Yogyakarta. Jurnal Neo Bis. 2, (2), 19-21.
[3]. Cappelen, Alexander W, Bjørn-AtleReme, Erik Ø Sørensen, dan Bertil Tungodden. 2016. Leadership and ..incentives. Management Science 62 (7), 1944–1953.
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[5]. Golden, Lonnie. 2012. The effects of working time on productivity and firm performance, research synthesis paper. International Labor Organization Conditions of Work and Employment Series No. 33, Conditions of Work and Employment Branch, Available at SSRN: https://ssrn.com/abstract=2149325..
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| Paper Type | : | Research Paper |
| Title | : | International Financial Reporting Standards (IFRS): Fair Value Measurement for Investors |
| Country | : | Nigeria |
| Authors | : | Obi, Chineze Eunice |
|
: | 10.9790/5933-0906037882 |
Abstract: The purpose of the article is to discuss the core element in the International Financial Reporting Standard as it relates to the question of using fair value measurement in the valuation of the aassets, tangible and intangible assets of companies. There is the conceptual framework of financial International Reporting Standard;13 for fair value measurement. The fair value measurement of Assets of companies will have lots of challenges especially in the developing economy. The developed economy have well defined capital markets for transactions in shares and financial instruments and organized markets for second-hand Assets like Buildings, Plants and Machinery etc. But in.........
Keywords: Fair value assets, financial reporting, companies.
[1]. Chee Seng Cheong, Sujin Kim and Ralf Zurbruegg (2010), "The Impact of IFRS on Financial Analysts, Forecast Accuracy in the Asia–Pacific Region". Pacific Accounting Review, Vol. 22 Iss 2 pp. 124–146.
[2]. Ostein Gjerde, Kjell Henry Kniusfla and Trade Saetten, ( 2008), "The Value –Relevance of Adopting IFRS: Evidence From 145 NGAAP Restatements. FOR 21. 2008 ISSN., 1500 – 4066. NHH. Institutt for Foretakso Konomi.
[3]. Mari Paananen and Henghsiu Lin (2008), "The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany. AAA, Semi–Annual International Accounting Section Meeting in San Diego, Workshop at Gotebery University, Keele University and Warwik.
[4]. Ray Ball, (2006), "International Financial Reporting Standards (IFRS): Pross and Cons for Investors, Accounting and Business Research, 36; sup.1, 5–27
[5]. Mary E. Barth, William H., Beaver and Wagne R. Landsman, (2001), The Relevance of the Value Literature for Financial Accounting Standard Setting; Another view, Journal of Accounting and Economic 31 (2001) 77–104, Elsevier Science B.V..
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| Paper Type | : | Research Paper |
| Title | : | The role of the Electronic Government (E-Gov.) in improving the perceived quality of the electronic services in the local units |
| Country | : | Egypt |
| Authors | : | M. H. Hamed || O. M. Mobarez || M. G. Ibrahim |
|
: | 10.9790/5933-0906038387 |
Abstract: Research aims to measure the impact of E-Gov. in improving the perceived quality of the services of the local units provided electronically, a researcher with the choice of the sector an important services such as the services sector local units and the procedure of a field study, the sample of research was divided in to two groups, namely the sample ofEmployees in the information centers to the governorates of Cairo, Menoufiya, the sample of the citizens of the beneficiaries of those services in the two provinces, have reached the researcher to a group of results, the most important.........
Keywords: Research problems; Research questions; Research Goals; The Importance of the Research; Research Methodology; Results and Discussions.
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