International Journal of Management studies and Social Science Research

Dr. Mary Maurice Nalwoga Mukokoma

ABSTRACT:As the world is being ravaged by the COVID – 19 pandemic and many workers have to accomplish tasks while at home with increasing risks of layoffs, the need for tools that can help one activate and or maintain exceptional job performance is high. This paper addresses such tools by examining the influence of emotional intelligence and motivation on job performance. Data was collected from 312 workers of two leading Microfinance Organisations in Uganda and Nigeria. Structural equation modeling was used to examine the influence of emotional intelligence and motivation on job performance. The results of the standard path coefficient in the model indicate a mild significant positive relationship between motivation and job performance (γ=0.08, p>0.005). The model also indicates a fairly strong positive significant relationship between emotional intelligence and job performance (γ= 0.31, p>0.005). The path coefficient between motivation and emotional intelligence was found significant with a coefficient of 0.46 (p<0.05). This value means that there is a mutual relationship between emotional intelligence and the motivation of workers in that a 0.46 increases or decrease in emotional intelligence leads to a similar effect in motivation. Of the dimensions of emotional intelligence and motivation, Emotional utilization (λ=0.97, p>0.005) and intrinsic motivators (λ=0.98, p>0.005) were key drivers for EI and motivation respectively. Thus for job performance to be enhanced focus should be placed enhancing the emotional utilization competence and intrinsic motivators of workers.

Keyword: Intrinsic Motivation, Emotional Intelligence, job performance, and structural equation modeling

Sadaf Tahir, Assoc.Prof.Dr. Johanim Binti Johari, Dr. Tang Swee Mei

ABSTRACT:Drawing on the Trait Activation Theory, the purpose of this study is to examine how some employees are more susceptible to turnover intentions because of the personality characteristics they exhibit. At this point, the employees’ turnover intentions have become a burning issue, and much research has conducted to understand the nature, causes, and consequences of turnover intentions. The current study explores the impact of personality traits on the salespersons' turnover intentions working in the fast-moving consumer goods (FMCG) industry. A sample of 230 salespersons examined from the survey method. This study suggests that the social information processing found within the subordinates’ personality traits influence whether they are more or less likely to perceive turnover intentions. The implications of this research highlight the benefits essential for the organization, management, and researchers for recruitment and retention.

Keyword: Trait Activation Theory, FMCG Industry, Big Five-Factor Model of Personality and Turnover intentions

Sadaf Tahir, Assoc.Prof.Dr. Johanim Binti Johari, Dr. Tang Swee Mei

ABSTRACT:The purpose of this paper is to investigate the influence of subordinates’ personality characteristics on their perceptions of abusive supervision. Results from a sample of 233 full-time working employees suggest that subordinates’ perceptions of abusive supervision account for some of the variances with subordinates’ extraversion, conscientiousness, and neuroticism. This study indicates that the perceptual experiences of control found within the subordinates’ unique personality characteristics influences whether they are more or less likely to perceive abusive supervision.

Keyword: Perceptions of abusive supervision, Personality characteristics, and Food & Beverage Industry

Attahiru Ahmad Sifawa, Ph.D.

ABSTRACT:In Nigeria, public sector corruption has been one of the most serious problems undermining the stability and progress of the nation for quite a long period of time. However, many efforts were exerted, strategies adopted, and programmes embarked upon towards curbing the menace by successive administrations in Nigeria. Yet, these graft agencies and programmes achieved very little, or indeed palpably failed in addressing the problem of corruption in the country. In fact, corruption is always taking new and magical dimensions, and the country’s situation is degenerating from bad to worst. Well beyond the modern independent nation-state, this article seeks to examine how selfish collaboration between the native authority officials and British colonial officers did much in laying the foundation, or at least reviving and institutionalizing public sector corruption in Nigeria. The article examines how particularly the top native administration officials exploited the British zero tolerance on the misappropriation of taxation revenue to victimize and silenced their political opponents. Thus, it has been strongly argued that, lack of sincerity, godfatherism, and politicization of the anti-corruption agencies and programs, which are undermining and frustrating the anti-corruption campaigns and programs in Nigeria, thus institutionalizing corruption in the country, got much of its root during the colonial period. Many people with genuine corruption charges were spared for either simply belonging to the reigning native political camp, or for their perceived loyalty to British officers or the protectorate Government. Conversely, people with relatively minor charges or were entirely innocent, were sometimes trapped into false corruption charges, or stage-managed scenarios, simply to achieve political advantage. The article strongly posits that, the inability of the colonial establishments to initiate sincere and patriotic anti-corruption strategies, devoid of any personal or political aggrandizement, was responsible for their inability to fight corruption in the emirate.

Keyword:Politicization, Anti-Corruption, Campaign, Nigeria, Sokoto Emirate,

Hazem Mohammad Al-Kaseasbeh(1), Yoshifumi Harada(2), UmmiNaiemahbintiSaraih(3)

ABSTRACT:E-government has become a significant area of research in the field of information systems (IS) and a leading area of development for governments worldwide. The current study defines e-government as the use of ICT for using and delivering government services. Although there is a rich body of evidence that demonstrates the benefits of e-government for citizens, businesses, and governments, citizens and governments continue to face challenges represented in the increasing usage of e-government. The purpose of the study is to emphasize the Jordanian e-government services in light of the investigation as to how citizens’ satisfaction, citizens’ behaviour and perceived risks influence the usage of e-government services with the mediating role of the citizens’ intention in the interaction with this relationship. The study explored the determinants based on the responses obtained from the employees working in Jordanian universities. To achieve the reliability of the instrument, the researcher analyzes a small sample of the population by using SPSS software. The reliability of the instrument was validated by conducting the preliminary study, where it obtained reasonable normality and highly reliable coefficients of measures (0.796-0.903). Also, the effectiveness of the instrument was validated by examining different specific antecedents of usage of e-government services.

Keyword:citizens’ satisfaction, citizens’ behaviour, perceived risks, usage of e-government services, intention of citizens’ interaction.

Irma Carrillo Flores

ABSTRACT:En este artículo se encontrarán los resultados de un estudio que se realizó en la Universidad Autónoma de Aguascalientes sobre el uso de las Tecnologías de Información y Comunicación que hacen sus profesores. Los principales hallazgos fueron; que los profesores se sienten suficientemente formados en lo técnico-instrumental, para el uso didáctico y para el diseño y producción de los medios audiovisuales e informáticos. Se encontró que los profesores son consumidores antes que productores de medios y recursos didácticos. También se encontró otro grupo de profesores que argumenta no usar las TIC para favorecer el aprendizaje en sus estudiantes porque argumentan que son más fuertes las rutinas adquiridas a lo largo del desarrollo de su actividad profesional para seguir con la clase magistral que desean evadir el desafío que pueden suponer los medios técnicos para su uso.

Keyword: Tecnologías de Información y la Comunicación (TIC), profesores, universidad.

N’ZAMBI-MIKOULOU Donald

ABSTRACT:In scrutinizing Ralph Ellison’s Invisible Man, I have discovered how black characters who still feel rejected and unseen in the white man’s world, fight for their acceptance and visibility in the United States. This fight, the author argues, is led through speeches, marches, sit-ins, riots, and sabotages as nonviolent and violent strategies to pave their way to their acceptance in the United States with their black color. These strategies, added to their will and determination, establish the encroachment between fiction and history in Ralph Ellison’s novel.

Keyword:Blacks, Whites, Struggle, Nonviolence, Violence, Fiction, History, The United States

Dr. Mamadou Sylla

ABSTRACT:Our subject aims to analyze the role of capital in the management of the West African Economic Monetary Union (WAEMU) banks in order to assess the appropriateness and relevance of the implementation of the new capital requirements. HENRI FAYOL introduces the uniqueness of management and presents the business administration function which he delimits in five operations (foresight, organization, command, coordination, control). The objective of our study is to show the significant impact that the missions of the BCEAO can have. Researchers continue to take an interest in financial intermediation by examining the functioning of credit institutions, on the one hand motivating their indispensable roles in the economy, on the other hand, for reasons of simplification. In addition, survival models allow the estimation of the time required for bank failure, information which may prove useful for banking supervision. The structure of the BCEAO banking market influences the survival of banks and the study paves the way for future research that can explore the role of institutions or governance in the survival of West African Economic Monetary Union (WAEMU) banks.

Keyword:Management, Commercial Bank, West Africa, BCEAO.

OJO Olawole and BABAJIDE Jacob

ABSTRACT:Underdevelopment is a condition where the economy of the host nation is being expropriated by the dominating nation. It is equally a stage where the developing society must pass through before it finally gets to the developed stage. The Nigerian economy has had a truncated history from the period of its colonization, through the ‘civilizing mission’ of the colonialists to a peripheral zed and dependent status today. Historically, the Church – through its missionary activities – has played pivotal roles in the socio-cultural liberation and economic development of the people. Conversely, the Church equally plays colluding roles in sustaining the bourgeois’ domination of the proletariat in a manner characteristic of the capitalist economic order. This paper, therefore, examines the role of the Church in sustaining the underdevelopment of the state through religious exploitation of the followers and adherents, and economic condition of the state. The paper is anchored on the Marxian political economy theory as a major tool of analysis where the leadership of the church, in connivance with the political elite, has perpetuated itself through the struggle to cling to power and dominate the followers through resources exploitation and expropriation. It was found that the Nigerian political leaders have not lived up to the critical role of delivering on people’s expectation of guaranteed economic advancement of the Nigerian state; and that the political manipulation of the Church and its leadership works not only to impoverish the members but also to under-develop the Nigerian economy. The paper recommends that the church should exercise its power of spirituality to liberate itself from political grips and embrace democratic participation in decision making while vigorously and conscientiously pursuing members’ wellbeing and economic prosperity of the state.

Keyword:The church, economy, underdevelopment, exploitation, political economy.

Amahalu, Nestor Ndubuisi and Obi Juliet Chinyere

ABSTRACT:This study ascertained the effect of audit quality on the financial performance of quoted conglomerates in Nigeria from 2010-2019. Specifically, this study determined the effect of audit committee size, audit committee independence, and audit committee financial expertise on return on assets. Panel data were used in this study, which was obtained from the annual reports and accounts of six (6) sampled quoted conglomerates for the periods 2010-2019. Ex-Post Facto research design was employed. Inferential statistics using the Pearson correlation coefficient and Panel least square regression analysis were applied to test the hypotheses of the study. The results showed that audit committee size, audit committee independence, and audit committee financial expertise have a significant positive effect on return on assets at 5% level of significance respectively. The study recommended amongst others that conglomerates in Nigeria should ensure strict compliance with the provisions of Companies and Allied Matters act (CAMA) of having six members of equal representation; three shareholders and three directors.

Keyword:Audit Quality, ROA, Audit Committee Financial Expertise.

Amahalu, Nestor Ndubuisi and Obi Juliet Chinyere

ABSTRACT:This study sought to ascertain the effect of Financial Statement Quality on Investment Decisions of quoted Deposit Money Banks (DMBs) in Nigeria from 2010-2019. Specifically, this study examined the effect of Financial Statement Verifiability, Financial Statement Timeliness, and Financial Statement Understandability on Return on Equity. Ex-Post Facto research design was employed while secondary data were collected from a sample of seven (7) DMBs. Inferential statistics using Pearson correlation and Ordinary Least Square (OLS) regression analysis were applied in order to achieve the study objectives. Results of this study found that Financial Statement Verifiability, Financial Statement Timeliness, and Financial Statement Understandability have a significant positive effect on Return on Equity of quoted Deposit Money Banks in Nigeria at a 5% level of significance respectively. This study recommended among others that organizations should ensure that financial statements are published to encourage new investors and facilitates the building of public confidence in the enterprises concerned.

Keyword:Financial Reporting, Return on Equity, Financial Statement Timeliness.

Majda Elfseyie1*, Rogaia Alaskandrani1 , Rasmia Huew1 , Saied Elsenussi1

ABSTRACT:Dental caries is considered the most prevalent oral disease among children; the first permanent molar is particularly more susceptible tooth to the decay in the dental arch. Aims of this study were to determine cariesfree status and DMFT index of the first permanent molars (FPMs) among Libyan children. A total of 375 children aged between 6 to 12 years were examined for caries incidence based on the guideline provided by the World Health Organization (WHO). Data were analyzed by using Chi-square tests and the Kruskal Wallis test. The prevalence of carious FPMs among all groups was (45%), while the incidence of sound FPMs was (55%). The lowest rate of carious FPMs was observed in 6 years of children (0.9%). However, the highest rate was observed in 12 years of children (8.9%). There were statistically significant between the frequency of (one-two-three-four) molar involved in the DMFT index and the age (P <0.05). In both children aged 10 and 12 years the incidence of involved four molars was the highest rate (10.7%). The DMFT index of FPMs of all samples was (1.80±0.081). Hence, in 12 years children were significantly (P <0.05) the highest rate (2.66±0.21) compared with the other group. In addition, it was high compared to WHO standards in 2010 (>1). Moreover, caries incidence was increased with age. According to these findings, it is strongly recommended efficient plans to provide oral health services for Libyan children. Besides that FPMs require special attention during clinical examination, demands careful prevention measures including fissure sealants, topical; fluoride application, and home care.

Keyword:Dental caries, FPMs, DMFT, Oral health, CF.

OJO OLAWOLE (PhD) and KOLEDADE ABIODUN

ABSTRACT:Political economy as a concept has shaped the understanding of the human society in relation to different social structures that functions to the betterment of the status-quo. Inequality formation of why some are rich and some are poor, some ruled and few are rulers, the class analysis in the society and its effects brought about the social responsibility of the state, and the underlying forces and motives behind government policies, actions, and inactions that affects the mode and means of production. African political economy has been greatly affected by its political and economic elites through the indices of dysfunctional economic growth, unequal income distribution, negative international economic system and high poverty level which has limited the expected growth through a dysfunctional economic policy, economic inequality and hegemonic economic elite’s domination that plagued the development of Africa as a continent and Nigeria as a nation. The objective of this paper, therefore, was to articulate the poverty dimension that characterizes underdevelopment in Africa in general and Nigeria in particular through a Marxist political economy approach and dependency theory principles. The examination of the basic thrust of capitalism, viz, labor wages, surplus, and its corresponding influence on African development, growth, and poverty level was part of the milieu that shaped our understanding of the African classical political economy. The study recommended based on the need for African leaders to separate politics from economics considering political bankruptcy in Africa and direct interference of investible capital out of Africa play fundamental roles of restricting the possibilities of growth and development in the African nations. It is also important for policymakers in Africa to have people-centered economic policies especially as it pertains to the lowest class of the society. Preventing sharp drops in economic growth resulting from shocks and economic adjustments will reduce the political economy of poverty on the continent.

Keyword:Political, Economy, Poverty, Policy.

Rieke Pernamasari

ABSTRACT:This research proves the concept (proof-of-concept) of functions and / or important characteristics analytically and experimentally. This study aims to analyze the amount of voluntary disclosure measured through financial distress, dividend distribution policy, and company performance. Company performance is measured through return on assets and debt to equity ratio. The research method used is quantitative research and the sample of this research is a manufacturing sub-sector of consumption companies listed on the Indonesia Stock Exchange in 2016 - 2018. The analytical method used is multiple regression tests. The results showed that financial distress has a negative effect on voluntary disclosure and ROA has a positive effect to voluntary disclosure, while other variables DPR and DER have no effect to voluntary disclosure. It can be said that bad news and good news are indicative of management in presenting information on voluntary disclosure.

Keyword: voluntary disclosure, DPR, ROA, DER, Financial Distress.

Zara Ibrahim Bukar (PhD Candidate)

ABSTRACT:Women in Nigeria constitutes a large number of the population. They are noted globally as the main support for socio-economic development in Nigeria, but they have been continually marginalized from many spheres of life in terms of lack of education, financial empowerment, and cultural norms. This is seen through the visible disparity in socio-economic and political status in the country. Although some progress has been recorded in the last decade on efforts to address the incessant challenges of women in socio-economic development in Nigeria, more is still left to be desired in the fight for women empowerment and inclusion in key decision-making processes. This has often sparked insightful debates across Nigeria, like many advocates for the involvement of more women in the country’s socio-economic development affairs. Consequently, this paper seeks to examine the problem of Nigerian Women’s role in socio-economic development, challenges, achievements, and prospects. Using the feminist theory, which advocates for equality of the sexes in socio-economic participation across boards to enhance growth in the country? This paper analyzes the role and achievements of women in socio-economic development, using secondary data such as journals, books, the internet, etc. The study concludes that 50% of women inclusion in socio-economic development areas will promote huge socio-economic dividends and growth in Nigeria.

Keyword: Socio-economic, Development, Feminist Theory, Nigeria.

Joseph Onwuamaeze Megwalu (PhD Candidate)

ABSTRACT:In discussing African Development and its attendant food security question, it is important to examine critically what sustainable development means in the African context in relation to United Nations championed sustainable development goals. Such a definition will open our horizon in an attempt to search for alternative approaches and solutions to African developmental problems with the hope to improve the lives of the local peoples. The idea here is that any new alternative approaches to development must touch the social, spiritual, cultural, economic, political, and cosmological aspects of the indigenous people. Therefore, if the current wave of UN driven theory of sustainable development issues in Africa is to be understood and applied it must address the local people’s problem of hunger. It must be situated in the appropriate anthropological context that provides practical and social meaning to the African actors as the real subjects of a developmental discourse and not as passengers. The current approach of defining and operational zing sustainable development agenda from the perspective of the world capitalist economy and the associated globalization processes at the same time does not make sense to an average hungry local African. The rapid social change and transformation of indigenous societies require a different methodology to the problem of social development and existentialism. Hence the need for retheorization and re-conceptualization of the issues associated with poverty and food security like urbanization, demography trend, and agriculture, etc. It is against this background that this work examined the United Nations' sustainable development goals, African development, and the question of food security using secondary data such as books, newspapers, journals, and the internet

Keyword: United Nations, Sustainable Development, Food Security, Africa.

Sely Megawati Wahyudi

ABSTRACT:This study aims to examine and examine the effect of Leverage, Profitability, and Sales Growth on Firm Value. The data used in this study are secondary data in the form of financial statements of each sample company reported to the IDX from 2016-2018 sourced from the Indonesia Stock Exchange website (IDX), namely www.idx.co.id. The samples used in this study were 13 companies from 43 manufacturing companies in the consumer goods industry sub-sector which were listed on the Indonesia Stock Exchange (BEI) for the period of 2016 - 2018. Sample performance was carried out using a purposive sampling method. Analysis of the data used in this study is the multiple regression analysis. The results of this study are Leverage has a significant effect on firm value with a positive regression coefficient direction in other words can increase company value. Thus simultaneously, leverage can increase Company Value. Sales Growth and Profitability have no significant effect on Company Value. Thus simultaneously, Sales Growth and Profitability cannot increase Company Value.

Keyword: Leverage, Profitability, Sales Growth, Company Value.

Islamiah Kamil

ABSTRACT:This study uses logistic regression analysis. The results of this study are expected to show that: (1) Audit fee has a significantly positive effect on audit quality, (2) Audit tenure has a significant effect on audit quality, (3) KAP size does not have a significantly positive effect on audit quality. This research aims to find out and analyze the effect of audit fees, audit tenure, and audit firm size (KAP) on audit quality. The population in this study is consumer goods companies (consumer goods sector) which are listed on the Indonesia Stock Exchange (BEI) for the period of 2016-2019. The sampling technique in this study uses purposive sampling. Based on predetermined criteria, a sample of 22 companies was obtained.

Keyword: audit quality, audit fee, audit tenure, audit firm size (KAP)

ATTA Kouassi Akora and HAIDAR Ali

ABSTRACT:This experimental study was carried out by semi-structured interviews, based on a case of the rumors about Ajinomoto seasoning in Abidjan, Cote d’Ivoire, West Africa. It reports that guiding messages are the most effective strategy to influence consumer behavioral intention. The study found that the no-response strategy of ignoring rumors initially pursued by Ajinomoto exacerbated the decline in company sales performance. This study thus recommends that managers, in combating rumors, should be active and adopt strategies that involve consumers and the public passing on rebuttals of such rumors.

Keyword:Ajinomoto Umami seasoning, Ajinomoto West Africa, Commercial rumor, Consumer behavioral intention, Cote d'Ivoire, Quasi-experimental qualitative study, Rumor denial messages, Triangulation.

Angela Dirman

ABSTRACT:The research objective to be achieved is to provide understanding and knowledge to the public, especially investors and creditors regarding the influence of institutional ownership, independent commissioners, managerial ownership, and audit committees on financial distress and can be used as a reference for further researchers and stakeholders (investors, creditors and government) in making relevant and reliable decisions. The method used is quantitative research with secondary data taken from the issuer's financial statements on IDX with data collection techniques using the purposive sampling method. Analysis of the data used is multiple linear regression. The population in this research is manufacturing companies of basic and chemical industry sectors which are listed on the Indonesia Stock Exchange which is conducted for 3 years of observation, namely 2016- 2018. Samples were determined by purposive sampling method so as many as 66 samples were obtained. The analysis technique used is the statistical test t, and the classic assumption test which includes normality test, multicollinearity test, heterokedasticity test, and autocorrelation test. The results of this study indicate that the audit committee variable has a positive effect on financial distress, while the variables of institutional ownership, independent commissioners, and managerial ownership have no effect on financial distress.

Keyword:Institutional Ownership, Independent Commissioners, Managerial Ownership, Audit Committee, Financial Distress

Nurlis, Nurlis1; Fitri Indriawati1; Hendi Prihanto2

ABSTRACT:Indonesia's tax ratio of 10.3 percent to the Gross Domestic Product (GDP) in 2018is considered relatively low compared to the standard tax ratio of countries around the world according to the World Bank which is equal to 15 percent. One of the causes of the low tax revenue ratio in Indonesia is low tax compliance. The study aims to determine the effect of tax socialization, e-filing applications, and organizational climate on tax compliance. The Cengkareng Region was chosen because it is one of the areas that have many shop houses or warehouses set up for business activities from Micro to Medium Enterprises (MMEs). The data analysis technique used in this study is multiple linear regressions with Partial Least Square (PLS) SEM The results showed tax socialization, e-filing applications, and organizational climate significantly affect tax compliance. Dissemination efforts undertaken by tax officials have increased the knowledge and awareness of taxpayers in fulfilling their tax obligations so that taxpayers are more obedient to tax regulations. The e-filing application used can minimize the late reports of the annual tax return so as to increase Taxpayer Compliance, as well as the organizational climate that grows a culture of tax compliance by leaders and subordinates gives influence to the company to be more compliant with its tax obligations.

Keyword: tax compliance, tax socialization, e-filing applications, and organizational climate.

Akinadewo, Israel S.1 & Asaolu, Taiwo O.2

ABSTRACT:This study perceptually identified the possible ways of mitigating the problems of forensic accounting practice in Nigeria. The study adopted primary data through the administration of questionnaire to forensic accountants in Nigeria. The sample size was 306, determined through Krejcie & Morgan (1970) formula. Data were analysed using descriptive statistics like percentages, means, standard deviation, and graphs, among others. The findings reveal the existence of problems hindering the growth of forensic accounting practice in Nigeria. The results also reveal that the institutionalisation of forensic accounting, establishment of separate institute for the certification of forensic accountants, the mandatory establishment of forenasic accounting department and forensic accounting degrees in tertiary institutions, and adequate provisions of security for forensic accountants that testify in courts, among others, are the perceptual ways to mitigate the problems confronting forensic accounting. The study recommends among others for the establishment up of a team of professional and academic bodies to review the current practice of forensic accounting in Nigeria in inculcating the findings of this study in their reports for timely and effective implementation by the policy makers.

Keyword: Forensic Accounting, Forensic Accounting Skills, Fraud, Litigation.

Rista Bintara

ABSTRACT:The purpose of this study are as follows: 1) To examinetheeffectofprofitabilityonstockreturn; 2) To examinetheeffectofthe Capital StructureonStockReturn; and 3) To examinetheeffectofSalesGrowthonStockReturn. This type of research used in this study is a casual associative research (causal associative research). The population in this study are property, real estate, and building construction companies listed on the Indonesia Stock Exchange in 2013-2018. Sample selection with purposive sampling method. The analytical method used to test hypotheses is the Multiple Regression Test. The resultsshowedthat: 1) Profitabilitydid not affectStockReturn in a positivedirection; 2) Capital Structure has a positiveeffectonStockReturn; 3) Salesgrowth has noeffectonStockReturn in a negativedirection.

Keyword: Profitability, Capital Structure, Sales Growth, Stock Return

GILBERT KIBET and Dr. Anne Kalei

ABSTRACT:The study sought to evaluate The Impact of Employee Benefits on The Employee Productivity at Kenya Tea Packers (KETEPA). The study analyzed past theories related to the topic under the theoretical review that is Expectancy theory. The researcher used descriptive research design since it describes in details all the activities taking place at KETEPA. The findings further indicated that, there is a relationship between productivity and employee benefit.

Keyword: Employee, Benefit, Productivity, Kenya Tea Packers

Wieta Chairunesia

ABSTRACT:This research proposal aims to analyze financial ratios through the ratio of Profitability, Liquidity, and Solvency as well as the Good Corporate Governance Mechanism in predicting financial distress. The sampling technique used was purposive sampling. The number of samples used in this study was 47 companies from 60 manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange with a research period of 2016-2018. The model estimation used is logistic regression analysis. The results of this study indicate that the one that has a significant positive effect on the probability of a company experiencing financial distress is the profitability ratio (Return on Asset-ROA), while the liquidity ratio (Current Ratio-CR) and the Audit Committee have a significant negative effect on the probability of the company experiencing financial distress. Besides, those that have a positive but insignificant effect on the probability of a company experiencing financial distress are the Solvency Ratio (Debt to Equity Ratio-DER) and Independent Commissioners, while Institutional Ownership has a negative but insignificant effect on the probability of the company experiencing financial distress.

Keyword: Profitability, Liquidity, Solvency, Mechanisms of Good Corporate Governance, Financial distress.

Lucio Muñoz*

ABSTRACT:It can be said that all market paradigms have a knowledge base that supports their model structure, their choice structure, and their price structure. We know that there are lower level market paradigms and higher level market paradigms. It can be said that the higher level the market is the higher level its model structure, its choice structure, and its price structure are. According to paradigm death and shift expectations, we expect that after death lower level market paradigm will shift individually to or will merge if in groups into higher level markets in order to preserve their core values. And when they shift or merge they create paradigm shift knowledge gaps, which can affect in different ways the expected evolution of market paradigms as decision makers do not have the correct tools and understanding needed to properly set up and manage a new market paradigm when paradigm shifts are taking place. In other words, the creation of knowledge gaps brings along different types of implementation problems. For example, under knowledge gaps decision makers may mishandle expected paradigm shifts as knowledge gaps may make it impossible if not difficult for decision makers to set up properly higher level market structures and supporting institutions or knowledge gaps may lead them to see market patching as a solution when the problem is not yet fixed or knowledge gaps can lead decision makers to flip the model under sustainability pressures and take the structure of another lower level model that has a knowledge base as they cannot see the way to manage the shift from the lower level market to the higher level market. Yet now much is written about how paradigm shift knowledge gaps come along and how they may affect the proper way to handle or manage expected paradigm evolution paths. And this raises the question, how are paradigm shift knowledge gaps created? In which ways can they lead to the mishandling of expected paradigm shifts?

Keyword: Sustainability, paradigm shift, sustainability gaps, knowledge gaps, lower level markets, higher level markets, paradigm merger, model structure, choice structure, price structure, externality management, paradigm fix, paradigm patch.

Siska Widia Utami

ABSTRACT:The purpose of this research is to examine the factors that influence Stock Return. The data analysis technique used in this research is multiple linear regression analysis. This research uses a causal method. The population in this research are all banking companies listed on the Indonesia Stock Exchange Period 2015-2018. Retrieval of data using a simple random sampling method. The number of research samples is 108 data. The results of this research indicate that: Loan to Deposit Ratio has a significant effect on Stock Return, Return On Equity and Operating Costs-Operating Income does not have a significant effect on Stock Return.

Keyword:Loan to Deposit Ratio, Return On Equity, Operating Costs-Operating Income, Stock Return.

1 Ikwuagwu, Henry Chinedu, 2 Efanga, Udeme Okon, 3 Ihemeje J. C.

ABSTRACT:Information whether political, social, or economic creates reactions in the stock market leading to fluctuations. Such information could be internally emanating within the country or externally caused by events outside the country. Our study assessed the Covid-19 100thday information effect on health firms’ stock returns in Nigeria. We adopt an event study approach and utilize stock prices of the firms covering 131 days to estimate abnormal returns within the event day. The study result shows a positive abnormal return for health firms in Covid-19 100th day. Considering the significance of the return, the t-test shows a value of 1.58 which is less than 1.96. This means that investors reacted positively to the information of Covid-19 100th day, but this positive reaction was insignificant. We, therefore, conclude that Covid-19 information into the Nigerian Health industry is a boost to activities in the sector with a positive returns. This calls for adequate attention to be given to the sector by relevant authorities to utilize the best possible opportunity presented by the health challenge.

Keyword:Corona virus, Stock returns, Stock market, Health firms in Nigeria, Event study, World Health Organization, Sustainable development goals.

Akinlolu Agbara Olojede and Nejo Femi Michael

ABSTRACT:Oil revenue has been the major source of income for the Nigerian economy over the years with little or no attention given to other sectors of the economy. This dependence has been questioned to being a resource curse for the nation. For this purpose, this research was conducted with a time series data employed from CBN and NBS ranging from 1981-2018. The study used the Ordinary Least Squares regression and Granger causality to test the effect and causal relationship between the variables modeled. The result discovered that there is a negative but statistically significant relationship between oil revenue and gross domestic product while other variables showed no significant probability values. The study concluded that oil revenue is a resource curse for the country judging from the dependence of the country on oil revenue and that it a negative effect which hinders other sectors from growing and help curb the rising economic volatility in the country.

Keyword:Nigeria, Economic Growth, Oil Revenue, Resource Curse.

Attahiru Ahmad Sifawa, PhD and Nabilah Lawal Bako Mrs

ABSTRACT:The paper examines the evolution and development of disaster management programmes in Nigeria. It also examines achievements and success stories of the activities of the National Emergency Management Agency NEMA, since inception. However, the paper identifies among other things, that neither the Agency nor the National Action Plan for Disaster Risk Reduction has adequately recognized the imperatives of disaster management education in schools curriculum in building the resilience of nations and communities to disasters, as envisaged in the Hyogo Framework for Action. Consequently, despite more than a century of disaster management in Nigeria, the nation has not been able to build a culture of safety and resilience to disaster among its citizens. Many man-made and natural disasters such as flooding, desertification, deforestation, epidemics, roads and air accidents, building collapse, insurgency, militancy, political crises, ethnic violence, etc continue to repeat themselves like annual rites in Nigeria. The paper, in the final analysis, have argues that, for Nigeria to succeed in building a culture of safety and resilience to hazards, and strengthen institutions and mechanism for disaster management in the country, there is the need to systematically include disaster management education in Basic and Secondary Schools Curriculum.

Keyword:Disaster, Management, Education, Schools’ Curriculum, human security and Sustainable Development.

Fransisca Listyaningsih

ABSTRACT:Increasing company value will affect shareholder value if the increase is marked by a high return on investment to shareholders. This study aims to determine the effect of profitability, liquidity ratios, and company size on the value of the company in the IDX manufacturing companies. The method used is multiple linear regressions. Data is processed using SPSS. Based on t-test the profitability ratio and firm size are proxied ROA and Total Asset has an effect on firm value, while the liquidity ratio, proxied by Current ratio, do not affect the firm value. Based on the ANOVA test, Return on Asset, Current Ratio, and Total asset have an effect on jointly on firm value. From the results of the coefficient of determination, it can be concluded that the four independent variables affect the value of the company by 37,2 % while 62,8 % can be explained by other factors not included in the study.

Keyword:Return On Asset; Current ratio; Size; Firm value