Title: PERCEIVED VALUE CUSTOMERS SATISFACTION AND BEHAVIOURAL INTENTIONS TOWARDS MAMAK RESTAURANTS IN PENANG.pdf
Author: AZIZ NUR’AFIFAH, J.
Abstract: Penang is well known for her various ethnic foods and one of the popular ones being the mamak dishes served in many mamak restaurants located everywhere in Penang. However, due to the increase in operational costs, namely food, overhead and labor, mamak restaurant operators are facing increasing challenges in maintaining what they are known for: the ability to provide decent food at affordable prices and provision of efficient service to customers. The objectives of this study were: to study the perceived value, customers satisfaction and behavioral intentions towards mamak restaurants; to compare socio-demographic variables of mamak restaurants’ customers with their behavioral intentions; and to study the relationship between perceived value aspects with Penang-mamak-restaurant-customers’ satisfactions and behavioral intentions. The instrument used in this study was in the form of self-administered questionnaire. The questionnaire contained four parts namely section A (perceived value), section B (customer satisfaction), section C (behavioral intentions) and section D (socio-demographic). A total of 220 respondents who had just dinned in at various mamak restaurants both in Penang Island as well as the Butterworth were randomly selected. The study results suggested that consumers’ perceived value towards performance of food quality outperform the performance of service quality and atmospherics in mamak restaurants. Consumers were more satisfied with food and service qualities than atmospherics elements in mamak restaurants. All aspects (food, service and atmospherics) were able to predict customer satisfaction and behavioural intention in mamak restaurant. However the most influencing predictor of customer satisfaction and behavioural intention respectively is customers’ perceived value towards food quality and atmospherics factors. View
Title: TOURISM RESOURCES AND DEVELOPING THE URBAN ECONOMY IN RAN.pdf
Author: FIPOUR AHAD AND KOSAR KROSA
Abstract: The purpose of this study was to identify introducing potential to attract tourists in the border town Zahak (bordering Afghanistan) to tourists aimed to economic development of the city, and provide solutions executive is required. Fusion method in this study document - library and field is. The software, used to test «spearman correlation coefficient», «Somers D test», «Kendall tau be test and Gis, Excel, Spss «t-test for 2 independent means», «Analysis Of Variance» and «Kolmogorov-Smirnov test» is. Preliminary results show there are natural attractions of the region to attract tourists can Zahak to play an important role in the economic development of the city. The most consistent way to achieve economic development in Zahak, identify potential tourism areas and using local communities to engage in this way an effective step in strengthening economic level of economic development is to be removed.
Keywords: Tourism, Economic Development, Empowerment and Attractions, Zahak. View
Title: PSYCHOSOCIAL FACTORS AS CORRELATES OF EDUCATIONAL ASPIRATION AMONG SECONDARY SCHOOL STUDENTS IN KHANA LOCAL GOVERNMENT AREA OF RIVERS STATE.pdf
Author: NWIALU, CHRISTIAN E. AND BETTY RUTH N. IRULOH, PhD.
Abstract: This study investigates psychosocial factors as correlates of educational aspiration among secondary school students in Khana Local Government area of Rivers State. Three research questions and three hypotheses guided the study. The design of the study is correlational design. A sample of 1000 SS1 students was drawn from the population using simple random sampling technique. Two instruments were used for the study. They are titled the “psychosocial Factors Scale (PFS)” and “Educational Aspiration Scale (EAS)” the instruments (PFS) and (EAS) were validated by three experts in measurement and evaluation. The reliability of the two instruments was established using test-retest method and the reliability coefficient of PFS was 0.78 and EAS 0.75. The data collected was tested using Pearson Product Moment Correlation for the research questions while the hypotheses were tested at 0.05 level of significance with z-test of significance of r. The result reveals that there is significant relationship between type of school, attitude and educational aspiration of secondary school students. The result also reveals that there is no significant relationship between peer group influence and educational aspiration of secondary school students. Based on the above results, conclusion and recommendations were made. View
Title: BALANCE BUSINESS AND SOCIAL OBJECTIVES.pdf
Author: RATIKA RAWFIELD
Abstract: The term ‘CSR’ (Corporate social Responsibility) has grown over the years to append a prefix ‘strategic’ which indicates that companies today have a plan to balance business and social objectives, in turn laying the framework of a reputable organization. It marks a transformation from being a good company to a great one. Over the last few years there has been a trend towards compartmentalizing CSR and turning it into a specialized activity. It is intrinsic to all parts of the business, and hence is reflected in the actions of a company, in all the aspects such as HR, corporate governance and management, etc. However, the manifestation of a company’s CSR activities and commitments could take myriad forms. Till this day, manifested itself in different forms ranging from corporate philanthropy, internal organizational and educational initiatives, social and environmental reporting, improving the quality of life of differently-abled people, environmental sustainability, talent sustainability, community investment, supporting causes or a combination of several of these. Some wide-spread examples include supporting a NGO by propagating their cause, programmes to support local communities and investment in clean technology.
Keywords: corporate governance, corporate social responsibility, philanthropy, strategic, sustainability. View
Title: MANAGEMEN RISK AND SCIENTIFIC DOMAIN.pdf
Author: NOCK RONDA, PhD.
Abstract: The dramatic gain in importance of risk management as a relevant scientific domain is due to the increasing dynamism of the evolution of aggregate economical system. Developments in risk management should start with proper study of the discipline in economical university programs. A wider research upon the stage of development of risk management in Romanian economy of the present time necessarily involved a review on the academic approach of the issue. Results of this particular research are presented in this article, proving an inadequate approach of this important area of academic study, at least at the present.
Keywords: Business risk; incertitude; academic curricula; risk monitoring; specialized literature. View
Title: CHALLENGES OF RESEARCH AND HUMAN CAPITAL DEVELOPMENT IN NIGERIA.pdf
Author: CHIKWE CHRISTIAN K., OGIDI, R. C. AND NWACHUKWU, K.
Abstract: The paper discusses the challenges of research and human capital development in Nigeria. Research and human capital are critical to the development of any nation. Research facilitates human capital development. A high rating in human capital development indices places a country among the leading countries of the world. The paper identifies inadequate funding, lack of equipment, facilities and materials, lack of awareness, lack of implementation, underemployment, etc., as challenges of research and human capital development in Nigeria. The paper concludes with some recommendation which includes that there is need for a legislation to back up policies on research development and efforts. View
Title: CHALLENGES OF TECHNOLOGICAL TRANSFORMATION.pdf
Author: ROTE ANNARAKU, PhD.
Abstract: The research paper has discussed the application of ICT in the public sector organization in developing countries and highlighted the essential factors which need to be addressed for making effective adoption of e-government technology in the public sector organization that consequently enhance the good governance of the public organization. The study has focused it study on those public organizations where e-government technology has been used for the purpose of improving good governance. This research has proposed a framework for enhancing the good governance of the public organization and finally has provided policy, action and research recommendations.
Keywords: Good Governance, ICT, e-Government technology, Public organizations, Good Governance Framework. View
Title: IFRS ADOPTION-AND-QUALITY-OF-FINANCIAL-STATEMENT-ON-INVESTMENT-DECISION-MAKING.pdf
Author: IHE NDUBUISI JOHN, PhD AND IBEAWUCHI GEORGE STEVENSON
Abstract: International Financial Reporting Standard (IFRS) adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of Financial Statement of Companies. The study explores the implication of the quality of IFRS on financial reporting and decision-making. The population consists of quoted companies in Nigerian Stock Exchange (preparers) and investment analysts (users). Applying survey design, the paper reveals that there is a significant relationship between IFRS adoption and quality of financial statement on investment decisions. The adoption of IFRS is an effective tool for enhancing uniformity, comparability, transparency and reliability of the financial statement of companies and investment decision-making. The adoption of IFRS will increase the level of confidence of global investors and investment analysts in the financial reporting of companies in Nigeria. The paper therefore recommends that Professional Accounting bodies and the regulators should ensure that there is availability of training facilities and materials for professional Accountants on the concept of IFRS and issues relating to implementation and conversion; government should release more fund to FRC (Financial Reporting Council) to educate all stakeholders with special reference to the academic staffs and Accounting Students who will uphold the future of IFRS in the country; adequate plan should be developed to help companies to adjust to the changes. View
Title: INFORMATION TECHNOLOGY AND DEVELOPMENT OF COMMUNICATION MEDIA.pdf
Author: IADNE NTADEWI, PhD.
Abstract: The availability of online media has an impact on people’s behavior on information seeking. The occurrence of online media established itself as one of the source of information for people of Bandung to access on health information concerning HIV-AIDS. In 2012 Bandung had the highest number of people with HIV-AIDS. This research will describe about the online media utilization of health information seeking on HIV-AIDS for people in Bandung. This research focusing on ranges of people in Bandung, a potentially HIV-AIDS infected people such as survey and FGD. Teenager and their parents, with related parties responsible for HIV-AIDS prevention program in Bandung. The first stage of the research is mapping out how people of Bandung utilize online media to acquire health information on HIV-AIDS, what are the effects on the utilization, what role does some parties have on that particular effort, and what are the obstacles in using online media. In long term (the next step of the research) it is hoped that a comprehensive pattern or model of communication on utilization of online media as source of information on HIV-AIDS in Bandung will be discovered. Survey respondents are picked up randomly on ranges of people in Bandung by purposive sampling technique. FGD is done with media experts to obtain qualitative data on online media in Bandung. Deep Interview, observation and literature review are being carried out to complement data from.
Keywords: online media utilization, HIV-AIDS and health information. View
Title: INVESTIGATING THE IMPACT OF HEALTHCARE IN CHINA.pdf
Author: BANDU KING
Abstract: A socio-economic inequality in the use of healthcare services in Ghana is investigated in this paper. The data employed in the study were drawn from Global Ageing and Adult Health survey conducted in Ghana by SAGE and was based on the design for the World Health Survey in 2003. Using binary logistic model in R, the study found that education, insurance, employment, income, and health state are important gradients to health care use in Ghana. Thus, Ghanaians who are self-employed and those in the informal sector are respectively far more likely to make use of healthcare as opposed to those in the public sector. Again, respondents who have no insurance coverage are relatively far more likely to make good use of healthcare services as against those who have. Also, Ghanaians who are in very good health are literally far less enthused to utilize healthcare as against their other colleagues.
Keywords: Healthcare, Binary Logit, Enabling factors, Ghana. View
Title: DETERMINANTS OF TANZANIAN PENSION-FUNDS.pdf
Author: LIU ELIAS
Abstract: The role of this research manuscript was to examine the drivers or determinants of pension funds’ investment in risky assets, particularly the paper analyzed Tanzanian pension funds investment in equities as a risky asset proxy variable. Since the financial crisis of 2007 exposed the globe into a painful pension crisis culminated by the dominance of risk shifting investment incentives over risk management once in most pension plans, until to date the information about which incentives characterize Tanzanian pension funds investment practices was simply not adequate. Using both quantitative and qualitative research approaches, the later employing interview, observations, and survey questionnaires to collect primary data from a sample of 100 stakeholders, while the former supplemented the missing qualitative information and involved a panel of four pension funds’ secondary data from 2003 through 2011 obtained from their audited annual reports. Upon econometric analysis using R-software, risk bearing capacity, funds maturity, and a share of active employees were the explaining variables towards pensions’ investment in equities, concurrent with risky shifting hypothesis. The Tanzanian social security regulatory authority (SSRA) should intervene and advice the plans to tilt their investment strategies towards safe assets for the benefit of current and future tax payers.
Keywords: Pension Fund, Risk Shifting, Risk management, Equity and Multi-Index model. View
Title: CASH FLOW ACCOUNTING AND FINANCIAL REPORTING GROUPS IN NIGERIA.pdf
Author: NWAIWU, J. N., OGBOWU, C. N., ADAMGBO, K. D., ANURUM, E. G. AND DAN-JAMBO, T. C.
Abstract: Concerns raised in the accounting profession regarding the susceptibility of the cash flow accounting (CFA) to manipulation, coupled with the recent introduction of IAS 7 provided the motivation for investigating the potentials for miscommunication among the main parties to the financial reporting process. This experimental study investigates cash flow accounting inter and intra group differences held by the three key parties to the accounting communication process; preparers, auditors and users. Descriptive survey and casual comparative research designs were adopted. Stratified random sampling technique was used in selecting three states from each of the six geopolitical zones in Nigeria from where a total of 447 were surveyed. Data were analyzed using the descriptive and ANOVA statistical technique. The work finds that the three financial reporting groups do not share the same structure in which the “cash flows” is held. An important implication is that comparisons held by the three financial reporting groups cannot be validly made. Secondly, significant differences in the measured meaning were observed across the two definitions within each of the three subject groups. Thirdly, the decision out-comes for each of the three subject groups was significantly different under the two definitions. Also, there were some evidences that the differences in the decision outcomes were linked to the difference in the cash flow meaning. These results raise several concerns regarding the potential for miscommunication among the three key parties to the accounting communication process and highlight the importance of standard setters assessing the effect on financial reporting of possible changes in working to key concept within the cash flow accounting.
Keywords: Auditors, Cash Flow Accounting’ IFRS, 10, IAS. 7 Prepares, Users. View
Title: CASH HOLDINGS IN PAKISTANI FIRM’S.pdf
Author: ASLAM HABIB
Abstract: Unbalanced panel of 363 Pakistani public listed firms is used to analyze factors affecting cash of the firm. We came to know that larger firms having more networking capital hold more cash. Results also suggest that cash holding of a year is also depending upon cash holding of previous year.
Keywords: Cash Holdings, Pakistani Firms, Cash, Financial Leverage, Random Effect Model. View