Title: PHENOMENOLOGICAL STUDY OF FINANCIAL ACCOUNTABILITY OF MOSQUE.pdf
Author: UNTI LUDIGDO AND YENEY WIDYA P.
Abstract: The purpose of this study is to identify and understand the accountability in financial management in a religious organization items, namely mosque. The research was conducted in Abu Dhar Al-Ghifary mosque normally functioned as the centre of religious and social as well as business activities. Interviews with the managements of the mosque were conducted. Transcendental phenomenology was employed in this study to analyse the qualitative data. The findings of the study reveal that, first, accounting is defined as the financial management in mosque. Second, accountability is a spiritual calling defined as the mandate on the dimension of the relationship between human being and God (Allah), as well as trust among human beings. In addition, accountability is also defined as the reflection of solemn works of mosque management shown through physical evidence to the jama’at (congregations)
Keywords: accounting, accountability, mosque, phenomenology View
Title: ANALYSIS OF INSTITUTIONAL CHANGE ON BKAD KANJURUHAN AS ORGANIZATION IMPLEMENTING EMPOWERMENT IN MALANG.pdf
Author: EKO YUNI P., A.E. YUSTIKA AND D. KALUGE
Abstract: The concept of community development or the development of local communities (local community development) emerged as a reaction to national development-oriented power. On the other hand the implementation of various development programs using an equal approach to embed an institutional blueprint. This situation is a process called institutional monocropping for a variety of different local conditions. This study aims to explain the facts of a case study of institutional change in BKAD as an organization implementing empowerment in Kecamatan Wajak Kabupaten Malang. This study used a qualitative approach with a phenomenological method of research is organizational locus BKAD Kanjuruhan in Kabupaten Malang, East Java Province. The results of this research in theoretical and empirical perspectives show that: (1). The results of the institutional changes during the independence period of BKAD Kanjuruhan an efficient institutional administrators deemed of interest. The institutional sustainability is a realization of the meaning of empowerment by the board as increasing the capacity of individuals in the organization and the management capacity in the capital aspect BKAD (2). BKAD board involvement to manage activities on other empowerment programs is increasing recognition of individual capacity management, (3). Availability SHU (of net income) BKAD Kanjuruhan every year with ever increasing numbers indicate increasing BKAD capacity to manage capital. But in the context of the objectives of empowerment as a process of power distribution from one party to another party who does not have the power to realize, and (4). Strength in the form of funds deposited into the organization to be distributed back to that do not have it distributed to those who already have power, while also strengthening the capacity of individual reinforcement only be experienced by the group administrator.
Keywords: Institutional Change, Empowerment and Cooperation Organization Inter Village View
Title: FINANCIAL STRUCTURE AND PERFORMANCE OF NIGERIAN FIRMS EVIDENCE FROM COMMERCIAL BANKS IN NIGERIA.pdf
Author: ANYALECHI K. CHIKEZIE, IFIONU. EBELE. P., PhD. AND IKECHUKWU S. NNAMDI, PhD.
Abstract: The purpose of this study is to investigate the determinants of financial structure and its implication on firms earning capacity in commercial banks in Nigeria during the period of 2009-2016. The panel data analysis is applied to twelve commercial banks in Nigeria. Financial structure proxy such as short term liabilities(STL), long term liabilities (LTL) and Equity/shareholders fund(SHF) were analyzed to test the impact on performance measured by earning capacity (ECF-gross earnings). Findings from empirical results seems to lend credence to the pecking order theory as commercial banks use less of LTL and SHF, but more of internal funds-STL. The study was analysed with the fixed effect model and reveals that while STL has significant and positive correlation, LTL and SHF have insignificant and positive correlation with ECF.
Keywords: Financial structure, Capital structure, Firm performance, Panel data. View
Title: THE DRAMATIC SHIFT IN EMPHASIS FROM A SHAREHOLDER DOMINATED APPROACH TO A STAKEHOLDER ORIENTED CORPORATE GOVERNANCE MODEL.pdf
Author: ATM ADNAN AND HILDA TANDIGALLA
Abstract: Corporate governance (CG) has emerged as one of the most recognized areas for researchers, academics, practitioner, and regulators over the last few decades. This paper will initially present an epigrammatic overview on key developments in corporate governance along with the intellectual foundations of the ‘shareholder versus stakeholder’ argument. Additionally, this study tries to analyze the contemporary shift in the perception of corporations from the shareholders wealth maximization to stakeholder’s valuation. It has been noticed that investigating cross country and firm based variances in wealth distribution between diverse interest groups is likely to continue as major focus for CG study. It has been experienced that the nature of the corporation is changing around the globe, Big multinationals have been splitting into smaller liberated corporation, access to capital market is become easier and physical resources are easily replaceable and less exclusive to business strategy therefore the human resources turn into significantly important means to a corporation’s existence and growth. In addition to that firm’s relationships with community and goodwill are becoming equally crucial. In line with that, the implementation of corporate governance principle in every country can be vary because of their different cultural, existing legal system, environmental condition, social and historical values. In addition to the principle differences regarding the interests of the parties served, the two orientations of corporate governance also differ in terms of purpose. This means that the corporate governance evolution will be progressive and different according to individual countries. Furthermore, from a systems-based viewpoint, recent progresses are often viewed as a “mixture” of domestic CG framework. Fundamental features from stakeholder leaned system are reframed with latest aspects of equity-holder leaned models, such as comprehensibility and precision. Shareholder and stakeholder focused CG, might help to create equilibrium or complement each other such as happening in Germany and Japan. Global standards are also playing a major role in the recent convergence of CG.
Keywords: Stakeholder, Shareholder, Corporate Governance, Agency Theory. Stewardship theory, Accountability View
Title: EFFECTIVENESS OF ADVERTISING AND SALES PROMOTION ON BUYING DECISION OF SMARTPHONES IN KATHMANDU VALLEY.pdf
Author: NISHA SHARMA ADHIKARI
Abstract: Advertising has the most prominent and vital impact on buying behavior of consumers. Smart phones have gained a lot of popularity in Nepal and are considered to be a great multimedia tool. With such growing demand of smartphones, the need for effective advertising has also been raised. This paper centers on the impact of advertising on the sales volume of Smartphones. This work will shed light on how advertising can really affect a consumer’s buying decisions in a growing economy and how successful advertising can keep businesses going even in the midst of a tough competition. The entire data is collected by distributing structured questionnaire to the 150 respondents within Kathmandu valley. The outcome generated from descriptive statistic is that, most of the respondents own Samsung phone followed by iPhone and Online media is considered as the most effective adverting tool among other two. From the findings, we can also examine that there is insignificant relationship between gender and trust of information towards advertisement. Similarly, online, offline and electronic media have a insignificant association between gender, whereas influence through the advertisement of a brand has a significant association among age. Further the correlation analysis shows that there is a significant association among online, offline and electronic media.
Keywords: electronic media; brand name; social influence; descriptive analysis and operating system View
Title: DETERMINANTS OF ECONOMIC GROWTH IN PAKISTAN A STRUCTURAL VECTOR AUTO REGRESSION (SVAR) ANALYSIS.pdf
Author: MUHAMMAD AJMAIR, KHADIM HUSSAIN, FAISAL AZEEM ABBASSI AND ZAHRA MASOOD BHUTTA
Abstract: The study follows Structural Vector Auto Regression (SVAR) approach proposed by the so-called AB-model of Amisano and Giannini (1997) to find out relevant macroeconomic determinants of economic growth in Pakistan. Annual data is taken from World Development Indicators (CD-ROM, 2015) for the period 1976-2014. The widely-used Schwarz information criterion and Akaike information criterion is considered for the lag length in each estimated equation. Main findings of the study are that remittances received, gross national expenditures and inflation are found to be the best relevant positive and significant determinants of economic growth. Based on these empirical findings, we conclude that government should focus on overall economic growth augmenting factors while formulating any policy relevant to the concerned sector.
Keywords: Structural Var, Remittances, Economic Growth, Grass National Expenditures, Inflation View
Title: CAPACITY BUILDING AND DEVELOPMENT AND EMPLOYEE PERFORMANCE IN NIGERIA ORGANIZATION.pdf
Author: CELINE OBIAGERI UGWONYIKE
Abstract: This study focused on capacity building and development and employee performance in Nigeria organization. The study was carried out to determine the impact of capacity building and employee and organizational growth. The study used literature review approach; hence only secondary data was sourced and used. The information collected through literature sources were qualitatively. The study discovered that capacity building is one of the basic strategies for empowering the workers, achieving high commitment, and employee/organization productivity. Not only that, the benefits of capacity building to both employees and organizations is very many and is positive too which show that they contribute in building the workers and organizations. However, some challenges were low morale, insufficient information, transfer of learning, non-evaluation of the outcome of capacity building, and poor manpower planning affect the effectiveness of capacity building and development in Nigeria organization. This study therefore concludes that the achievement of organizational goals, development, and stability depends on capacity buildings and development for workers.
Key Words: Capacity Building, Development, Employee Performance, Organization. View
Title: FACTORS AFFECTING BRAND PREFERENCE OF SCOOTERS AMONG WOMEN CONSUMERS IN KATHMANDU VALLEY.pdf
Author: RIYA MALLA
Abstract: The trend of using scooters nowadays is a key to support consumer daily movement; the increasing number of sales of scooters shows a good sign for vehicle industry. The main objective of the research is to identify and analyze the factors that leads to brand preference of a scooter and which among them led to purchase of scooters. The findings of the study are based on the primary survey of 200 users of different brands, conducted within Kathmandu Valley.
Correlation test is applied to test the relationship between the factors and the customer satisfaction. It is found that majority of the respondents considered comfort, mileage and design as the top three important factors that influence brand preference of scooters. The bottom three factors are colour variety, resale value and size of fuel tank. Factors such as price, mileage, comfort level, colour variety, design, size of fuel tank and spare parts supply have significant role in the brand preference of scooters, which means a favourable change in these factor can lead to brand preference of the customers. Whereas, resale value and durability are factors which have no significant relationship with brand preference of scooters among women consumers. From the result obtained, it is recommended that scooter brands should focus in developing more comfortable scooters because research shows that comfort level is the major factor that affects brand preference of scooter. In a city like Kathmandu valley, customers prefer scooter which has higher mileage potential. Although resale value and durability are the least influencing factors still the scooter brands should not neglect these factors because though not so significant but still few customers would prefer such factors while purchasing a scooter. The scooter brands should also focus of providing excellent reach of spare parts supply as majority of the customers agree that they will not purchase a brand of scooter if its spare parts are not easily available.
Keywords: buyer’s preference; major brands; brand conscious; primary data; and descriptive statistics. View
Title: STUDY ON IMPULSIVE BUYING BEHAVIOR AMONG CONSUMERS IN SUPERMARKET IN KATHMANDU VALLEY.pdf
Author: VIDHA PRADHAN
Abstract: This paper is an attempt to examine some of the factors affecting impulsive buying behavior of consumers in supermarkets. It also aims to verify the interrelationship between these factors and impulsive buying behaviour. A primary research is carried out among people who shop in supermarkets in Kathmandu valley. A structured questionnaire is used to collect data from respondents of sample size 200. The sample is taken by convenience and quota sampling as per their age group. The findings suggest that majority of supermarket goers buy impulsively. Whenever they visit a supermarket, most of the respondents do not plan ahead. Instead, they scroll through aisles/products and buy what they think they need. Most of the respondents purchase certain products like personal care items, grocery and accessories impulsively. For other products like electronics and kitchenware, they take time to think if they really require those products. Taking into consideration each factor, product category has an insignificant role in influencing impulsive buying behaviour.
Similarly, respondents who have financial independence also have an insignificant role in influencing impulsive buying behaviour. Among the factors that are significant for triggering impulsive buying behaviour is availability of cash, mood of consumer, POS terminal/ATM facility, price, store layout, availability of time, product promotion, store environment and reference group. However, the same factors coupled with certain demographic variables may or may not have the same impact on impulsive buying behaviour of the same consumers.
Keywords: mood of consumer; store environment; availability of money; primary survey and descriptive statistics. View
Title: ORGANIZATIONAL CONFLICT MANAGEMENT STRATEGIES OF HOTEL SECTORS IN ETHIOPIA EMPLOYEES PERCEPTION ON THE PRACTICES IN CASE OF SELECTED HOTELS IN...........pdf
Author: LIDETU ALEMU
Abstract: One of the organizational concerns of Human Resource Management is conflict management. Conflict is one to be expected fact for any organization. The objective of this study was to investigate Organizational conflict management strategies of hotel sectors in Ethiopia: Employees perception on the practices in case of selected hotels in Wolaita Sodo Town, Southern Ethiopia. The research was descriptive type and uses convenient and quota random sampling technique to drawn sample of 114 respondents. This study investigated that employees of these selected hotels have negative perception towards organizational conflict management strategies and they believe that the outcome of workplace conflict is bad. Besides to these, leaders of the selected hotels did not use conflict management strategies/techniques appropriately. In this case, Leaders should understand and apply various conflict management techniques appropriately and genuinely in order to form strong relationships with subordinates and also build effective two way-communications with their subordinates to achieve their organizational objective and employees also should be aware of their organization conflict management strategies and create two-way communication. Therefore, this study concludes that
Conflict is inevitable and it is a situation when two or more parties are in disagreement and needs two-way solutions for organizational effectiveness and efficiency.
Keywords: Conflict, perception, Human Resource Management, Employees, Conflict management strategies View