bluuebunny/crossref_metadata_2025 huggingface dataset:
Natural Disasters in Nigeria: An Econometric Model
Authors: Okon Emmanuel Okokondem
Published: April 2020

This paper models and estimates the occurrence of natural disaster in Nigeria using the residual-based test for cointegration within an autoregressive distributed lag (ARDL) framework and error correction specification between the period 1970 and 2016, the results from the estimated static model shows that DLOG(TEM), LOG(GDPC) and LOG(URB) are long-run determinants of natural disasters in Nigeria. The short run error correction model results revealed that the coefficients of DLOG(CO2), DLOG(WIS), LOG(GDPC), LOG(URB), DLOG(GDPC(-2)) and LOG(URB(-1))seem to be significant and helpful in explaining  the occurrence of natural disaster (NAD)in Nigeria. The error correction term shows that speed of adjustment of disequilibrium in natural disaster (NAD) in the previous year which is corrected in the current year is about 44.3 percent. Therefore, Nigerian government should among other recommendations embark on reducing urbanization growth by making sure that industries which forge linkages with rural occupations should be promoted to mitigate a high rural-urban migration. Establishing of very effective early warning systems for meteorological, geophysical, biological, social and industrial hazards should be ensured.
The Negative Impact of Boko Haram Insurgency on Women and Children in Northern Nigeria: An Assessment
Authors: Alhaji Ali Mustapha , Zakuan Ummu Atiyah Ahmad , Ahmad Mohammad Zaki bin
Published: April 2020

This paper studies the negative impacts of Boko Haram insurgency on women and children in northern Nigeria. Indeed, Boko Haram has affected the lives of the general populace in northern Nigeria, precisely women and children, by turning the women to widows and children to orphans, the negative events of the sect groups have continually coursing a serious damage to the lives and properties of the peoples in the northern region. The researcher used the Secondary source in acquiring the appropriate data. The study found that this set of individuals and their negative activities have affected the lives and properties of women and children. It is noted that many women have turned to widows and children to orphans. In view of this, the paper recommends that the government should intervein to provide the affected women and children with some empowerment programmes. It should also provide a good shelter to those that lost their husbands and residents, the government, traditional rulers, and religious leaders should help in assisting the children by enrolling them to schools like their fellow counterparts. There is a need for special rehabilitation and trauma centers in the affected states, especially for women and children who have had terrible knowledge during the insurgency period.
Review of Freud’s Psychoanalysis Approach to Literary Studies
Authors: Niaz Azadkhan , Stanikzai Sultn Mohammad , Sahibzada Javed
Published: April 2020

The purpose of this review article is to identify theories of Psychoanalysis by Sigmund Freud that play major roles in interpreting literary works. Psychoanalysis is among one of the modern theories used in literary analysis. Whether psychoanalysis has close connection with literature or not has been most controversial issues for many readers and least appreciated. In spite of being one of famous approach for interpreting literary text, it has become one of the mechanisms for interpreting hidden meaning of the text. The finding of this paper revealed Psychoanalysis is not simply branch of medicine, it has helped and is used to understand various fields as philosophy, culture, religion and first and for most used in literature. It also revealed that there is similarities and controversial issues between Carl Jung and Sigmund Freud’s theories of psychoanalytical criticism. Id, which is part of human personality playing a major role in forming literary work for its repressed behaviors, laid in unconscious mind. The human actions which are suppressed feelings because of superego and can be expressed with the help of Ego which balance the conflict between id and superego in the right time in form of dreams, art, literary work and slip of tongue.  Psychoanalysis approach is used to analyze piece of art by investigating closely the author and his/her life and literary work for providing evidence in analyzing, one or more of the character’s behavior and inspiration, the audience’ appealing and motivation to which react more closely or less unconsciously and the text for examining the role of language and symbolism in the work.
Transitions in Postcoloniality as a Revolutionary Thought across the Subject Societies
Authors: Najar Mudasir Rahman
Published: April 2020

There has to be the necessary change across the pages of history amongst the various fields of knowledge in our social structure. In this context, there has been emergence of a thought that went contrary to the established thought of colonial propaganda. This counters colonial discourse no doubt too many years to have its roots strong in the soil of social, cultural, and psychological phenomena of our society. Though, literary theory, in general, is a way of understanding the nature and function of literary creation. It seeks the relation of a text to the author and to the society by presenting a thesis or the antithesis in literary field that in turn speaks for social forces. This means to evaluate, to elucidate and to interpret the literary processes for the social discourses have always been very effective for the social change. This directly or indirectly leads the effected society to get changed in terms of thinking process. Hence, leads to the intellectually rich and psychologically mature civilization.
Students’ Self-Confidence and Its Impacts on Their Learning Process
Authors: Akbari Omidullah , Sahibzada Javed
Published: April 2020

The purpose of this study was to measure students’ self-confidence and finds its impacts on their learning process at Kandahar University. The study is descriptive in nature where quantitative questionnaire is used to collect data through stratified sampling from 1375 male and female students. The findings revealed only some of the students were low self-confident and most students were highly self-confident. In addition, students’ self-confidence effected their learning in areas of students’ participation, in seeking goal, developing interest in lessons, in decreasing students’ anxiety, they are being comfortable with their instructors and classmates and  also in sharing their opinions related to lessons in class.
Analysis of Francis Bacon’s Prose Writing Style
Authors: Sahibzada Javed , Maroofi Saifullah , Laftah Susan Hussein
Published: April 2020

The purpose of this expositional paper was to analyze the Francis Bacon Prose Style as literary genre with reference to his essays (“Of Studies” Of Revenge” and “Of Marriage and Single Life”) Bacon’s essays have a certain unique characteristic which make us question the classification of essay. Literary review through expositional form of writing for presenting opinions based on facts from his essays was considered as a method for analyzing literary essays. The finding of this paper through analyzing his three major essays (“Of Studies” Of Revenge” and “Of Marriage and Single Life) revealed, Bacon has used various features which can be termed as: Aphoristic, Paradox, Rhetorical Device, Imagery, Analogy, and allusion for being impersonal trough saving his own personality. Bacon’s works are classified as essays for having the artistic value of Beauty and moral. Francis Bacon has distinctive features that fame his works through the ages. Bacon’s style is compact yet polished and indeed some of its conciseness is due to the skillful adaptation of Latin idiom and phrase. His sentences are pregnant and have the capability of expending into paragraph. He had a great and impressive mastery over the art of saying maximum into minimum words.
Empirical Analysis on Financial Performance through Cash Flow Statements
Authors: Sankar D. Guna , Kumar B. Ravi
Published: April 2020

The present case study is an attempt to anlyze the financial performance of the company by using cash flow statements. The study findings can be helpful for the management of Zuari Cement Ltd., Dondapadu to improve their financial performance and formulate policies that will improve their performance.
Tax Identification Number and Non-Oiuta Revenue: A Comparative Analysis of Pre and Post Tin Advanced Taxation Management (ACC 921)
Authors: Iheduru Ngozi G. , Ajaero Obioma O.
Published: April 2020

Non-oil tax revenue constitutes an integral part of the total revenue of Nigeria. It is expected that the introduction of the Taxpayer Identification Number (TIN) will have a significant effect on total non oil tax revenue since more companies would be captured by the tax net. This paper therefore set out to empirically investigate the effect of TIN on non oil tax revenue through a comparative analysis of pre and post TIN years of 2000 to 2015. Data was collected from Central Bank of Nigeria (CBN) Statistical Bulletin. The study employed both descriptive and pairwise t-test statistical techniques for analyses with total non-oil tax revenue as the dependent variable while CIT, VAT and TET were the independent variables. Findings showed that there has been a significant increase in total non-oil tax revenue with the introduction of TIN. Also, revenue generated from CIT and TET after the implementation of TIN improved significantly. VAT revenue however, did not improve after the implementation of TIN. Recommendations include that the VAT base needs to be enlarged through electronic capture of all VATable persons.
Relationship between Job Equity and Performance of Employee: A Literature Review
Authors: Inuwa Mohammed
Published: April 2020

Job equity plays a great role in enhancing employee’s performance in the work place. Previous studies however, concentrate on other aspect that motivate an employee to perform while discussing little on how of job equity and perceived fairness as well as how its repercussion on performance of an employee. This study therefore, adopts job equity as an independent variable and employee performance as a dependent variable with the aim analysing how perceived job equity enhances employee performance. The paper reviews past studies and literatures by various researchers and come to the conclusion that job equity plays an important role in boosting employee morale and enhancing performance. Consequently, the paper recommends that managers, employers and organisation as a whole should ensure that equity and fairness is always at play in all levels of decision making, thereby making the employee safe and secured, which result in higher performance and productivity. Moreover, paper will serve as a guide towards ensuring organisational justice and it will also contribute to the field organisational behaviour and management. It also adds more details to Adams equity theory and its applicability in today’s work place.
Macroeconomic Factors and Entrepreneurship in Nigeria
Authors: Dutse A Y , Aliyu Ibrahim
Published: April 2020

Provision of conducives environment to enhance the supply and sustainability of entrepreneurs has developed into a field of competition among countries of the world. In this respect, macroeconomic factors such as FBI, technology, power generation, trade openness etc are enhanced to boost entrepreneurship in a country. Thus, this study is designed to investigate the impact of those macroeconomic factors to entrepreneurship in Nigeria. Secondary data from World Bank data bank between 2006-2015 were used for the study and analyzed using STATA package. The Regression output revealed that most Nigerian macroeconomic factors have insignificant impact on the development of entrepreneurship in the country. It was therefore, recommended that, policy makers should pay attention to not only the volume of the macroeconomic factors but also their rhythm with entrepreneurship in the country.
Africa’s Space Technology Investment and Socio-Economic Returns: The Case of Nigeria
Authors: Okon Emmanuel O.
Published: April 2020

Scientific and technological advances and innovations are fundamental to sustained economic and human development. Space exploration programs offer significant potential socio-economic benefits. Unfortunately, in Nigeria, space programme is considered to be less necessary than many other governmental initiatives, particularly in the context of sustainable development. This paper takes a look at space technology investment in Africa and application of space technology in solving socio-economic problems in the continent with a special focus on Nigeria. Also, the paper identified some challenge faced in the Nigerian space programme and made some suggestion. Nigeria must take advantage of innovations in space technology to utilize space and the by-products of space technology to make significant strides in optimizing the resources of socio-economic development and solve national problems in consonance with the global sustainable development agenda.
The Hierarchical Procedures of Writing A Well Articulated Quantitative Academic Paper
Authors: S Abdulrahman, , . Musa
Published: April 2020

The study examined the logical stages of writing a well-articulated quantitative academic paper based on reviewing a well scholarly write ups. The paper is a conceptualised article that restricted itself within the saying and perceptions of the worldwide recognised scholars from the field of research methodology. As a researcher in the field of research, his abstract is expected to constitute of 7 points namely: Objectives, methodology, major findings, policy implication, and contribution to knowledge, major critics, and frontier of research.
Risk Management of Islamic Banking: An Islamic Perspective
Authors: Islam K. M. Anwarul , Barghouthi Orobah Ali
Published: April 2020

The financial services industry of Islam consists of an increasingly vast number of institutions, such as investment and commercial banks, investment companies and mutual insurance companies. In Islamic banks effective risk management deserves special attention. However, it has numerous drawbacks that are required to be understood better. Risk management is about the attitude towards paying off and the strategies in dealing with them and the risks associated with it in relation to modern banking. As an operational problem, risk management is about the classification and identification of methods, processes and risks in banks to supervise, monitor and measure them.In comparison to conventional banks, Islamic banks face big difficulties in identifying and managing risks due to bigger complexities emerging from the profit loss sharing concept and nature of particular risks of Islamic financing. This research investigates in detail the need for risk management in Islamic bank (Ilias, S. E. B. 2012).
The Islamic Marketing and Branding in Europe
Authors: Ameur Ahmed Ameur
Published: April 2020

The Islamic markets, labelled “Halal Markets”, are nowadays experiencing an active, an amplified and a wide spread which drawa lot of attention in Europe; this led many researchers and academics to delve in this area, besides setting a base to “Islamic Marketing” which goes with the western actuality along with competing in the capitalist traditional market.In the following paper, we exposetwo conflicting elements, in an attempt to examine and analyse them; on the one hand, we attempt to address Western companies’ radicalism, in its pureWestern production orientation; on the other hand, the Islamic lifestyle among youth, overseas Muslims’ children.By the end of the paper, we concluded that numerous Western companies succeeded locally,via exploiting the Islam Pillars, in conquering the Islamic market by which they founded the Islamic marketing in Europe, obtained huge profits. In addition to that, it succeeded in tamingoverseas young generation, who were looking for a typical halal lifestyle and creating their own lifestyle based on a culture built on well-established Islamic beliefs.
Determinants of Engagement in Islamic Bank System: Basis for Future Marketing Approximations
Authors: Kiran Faiza
Published: April 2020

This study intends to investigate the determinants of engagement in Islamic Banking system on the basis for future marketing approximations. This research collects data for quantitative study by providing the closed ended questionnaires to 200individual customers of banking from Muscat, Oman. The collected data is to be evaluated by using SPSS. This study concludes that among client characteristics age has strongest relation with engagement with 0.990, other than that marketing strategies, economic benefits and safe investment also have strong relationship. Gender, education, religion, income, occupation and nationality have weak relation. Education has weakest relation. Number of branches, availability of CDM, ATM, word ‘Islam’ and skilled and trained staff has moderate relation. Organisational and client characteristics have 50.9% influences on the adoption of Islamic banking. There is a correlation between engagement and future marketing. The degree of influence of adoption over patronization is 19.7%
IT Role in Fulfillment of Profit & Loss Sharing (PLS) Mechanism
Authors: Bidabad Bijan , Allahyarifard Mahmoud
Published: April 2020

In this paper, we are going to introduce a new IT master solution to improve non-usury banking performance. All divine religions emphasize on usury prohibition. It is concluded that with some IT solutions, it may be possible to fulfill the worldly requirement by use of IT systems without any incredulity. Since depositors are   shareholders of Non-Usury Bank Corporation (NU Bank Co), therefore integrated information systems can provide suitable infrastructure for transactions recording and management done by all participants' chains; and the end of process the yields of investment capital of depositors that invest in real economy can be distributed by safe delivery channels such as branches, ATM, WEB, Meaningful WEB. IT (as BPR, ERP, CRM, SCM, MES, MEX, HRM, WFM) that use single and integrated data warehouses) accompanying with standardization in all processes not only prepare PLS mechanism as main difference between conventional and non-usury banking but also simplify risk management and decline operational risk in comparison with conventional non-usury banking. Foundation of real non-usury banking can be based on an integrated IT system that links depositors, NU Bank Co, business partners, investors, stock exchange agencies, social security organization, certificate authorities (CA). Therefore, all related sectors may access the working flow of capital; IT processes, investment returns, and this causes stability in financial markets and achieve social justice establishment. In this paper, we are going to find a solution to this question: is it possible to connect depositors, bank, and investors in an integrated IT system to bring out PLS mechanism? Accordingly, we use a new kind of bank named by "Non-Usury Bank Corporation (Nu bank Co)" to fulfill the PLS criterion. This kind of non-usury bank will be capable of being established in different commercial law systems around the world. Thus, it will provide a suitable environment to automate non-usury banking operations that connect profits of depositors, bank, and loaners all together by using financial automatic communication channels.
Business Ethics: An Islamic Perspective
Authors: Islam K. M. Anwarul , Karim Miajee Md. Rezaul
Published: April 2020

The point of this paper was "Morals—The Islamic Perspective" is to pre-sent the moral strategy for directors from an Islamic viewpoint.In the advanced world, the western/contemporary school of thought presents different ideas to cover business morals that don't really apply to qualities, ethics, and morals as communicated through the Islamic focal point.
Analysis of Factors Affecting the Payment of Zakat in Special Capital Region (DKI) of Jakarta
Authors: Sedjati Dwi Poetra , Basri Yuzwar Z. , Hasanah Uswatun
Published: April 2020

The objective of this research is for analyzing and describing matters that affect the willingness of the community in the DKI Jakarta in paying the zakat. This is done through a theoretical model of knowledge, attitude, religiousness, motivation, and income of the Muslim community in their payment of the zakat. This model will specifically empirically test the direct effects of knowledge, attitude, motivation, religiousness, and income of the Islamic community to the impacts of the willingness of the Islamic community in paying the zakat. This research is conducted by taking a total of 430 Islam community members as research objects in  5  region  of DKI Jakarta,  by using the purposeful sampling technique. The total of respondents as the research population is 430 persons. For interpreting and analyzing the data, the analytical technique used is the Structural Equation Model (SEM) using the AMOS software. The result of the hypothesis testing has verified that the factors of knowledge, attitude, religiousness, motivation, and income of the Muslim community have significantly increased their willingness to pay the zakat. Also the model used in this research is acceptable and is valid, as indiccated by the appropriateness index, all of which have met the requirements. The results of this study indicate that there is the potential for increasing the zakat revenue through increasing the willingnes/interest of the muzakki to pay the zakat, as such increased interest is affected by the increasing knowledge, attitude, religiousness, motivation, and income of the muzakki.  This has increased the conviction that the zakat has a very strategic function in the economy of the state, namely as one of the instruments for distributing wealth and increase the wellbeing of society as a whole.
Influence of Religiopoliticology and Duressed Womankind: Perspective Bangladesh
Authors: Hossain Md. Kohinoor
Published: April 2020

The world is continuing at its own orbiting and fugitive for the adamboma or bomb of Adam in the womankind and mankind, who are classified into the four generations, and they are religious world, nonreligious world, scientist world and humanitarian world but the people of Bangladesh are in the same kind like the world people to find out God and how they use religions, which is that have discussed by this paper. Bangladesh is a land of ice-aged. It has ancient beliefs, fear, and faiths, which are convinced on the inter-ward eyes, concise and understanding. The original people of her are Non-Aryan. Aryans come to here from the Persian and Middle East countries in the caravan of the rules of the chronology, many foreigners who come to Bengal, they are Greeks, Europeans, and Africans, all of them capture Bengali and they rule Bengal. They snatch away their own land, language, culture, economics, politics, beliefs, and love-nets. Here makes up all official religions, someone is downtrodden by them who remake apartheid in the society of Bengal, this is why they are de-throne from their own land, and they try to live as a freedom where they make up folk-religions. Bengalees learn the foreigners’ religions and they convert into these official religions. The rulers of Bengal rule them as following the religious doctrines only for getting votes when they need to play political power playing and that is why they use them. They use many styles of God theory. The Bengalees, they can how to use the orders of God that will be sought out in this paper. This paper seeks that how the cultic dynamics radicalization runs in Bangladesh and what is the best concept of God in Bangladesh. All people live in equal in the land of God in Bangladesh that empirically applies, for the globe.
Equilibrium in Ethic Economics
Authors: Bidabad Bijan
Published: April 2020

We will study the concept of equilibrium in conventional and ethic economics in this paper. By a general review of the subject of equilibrium from basic sciences' point of view, we will study the meaning of equilibrium at different levels of micro, macro, and international economics; and by considering the lust and anger powers of human being, the concept of optimizing human behavior in Neoclassical theory will be studied. The hypothesis of “rational behavior” and philosophical and the root of thoughts and human behavior modeling in neoclassical economics will be analyzed from pleasure or utilitarianism-based point of view. By putting forward the concept of “perfection” as materializing innate power of creatures, we introduce the concept of ethic science so that we will review the correctness and goodness of actions and qualities of the human being in the process of optimizing economic behavior. Level of equilibrium in the powers as prescribed by ethic science with the meaning of preventing overindulgence and under-indulgence will be discussed. The meaning of equilibrium in ethic economics is a global optimum and in the form of utility point of view, has a broader domain of qualities and intellectualities and human being spirituals always at least is in a position that is better than Neoclassical optimized behavior (which is a local optimum).Some qualities related to economic behavior and overindulgence and under-indulgence and their equilibrium have also been considered. Equilibrium in ethic economics means using resources and locating everything in its right position and in the direction of obtaining human being perfection. Putting things in their right position is the optimal use of them from a mathematical point of view, and perfection is defined as reaching the ultimate innate of every creature. This means that in order to maximize the utility, resources should be used in a manner that in addition to ensuring human being material needs, assure the necessary background for maximizing mental and spiritual growth and elevation of him.

 DOI: https://doi.org/10.5281/zenodo.3402335
Ethic Economics, Fair Economy, New Economy, Sustainability and other Related Disciplines
Authors: Bidabad Bijan
Published: April 2020

Evolution of humankind in forming economic order of the society passed from caring only individual benefit to looking for social interests. This was what followed in the last millenniums. In this paper, we review this evolutionary process that starts from utilitarianism and reaches to ethical approach in defining human being behavior. It concludes that following what the divine prophets and messengers have understood and legislated are more appropriate for human well-being both in their materialistic and spiritual lives.    

DOI: https://doi.org/10.5281/zenodo.3402337
Overconsumption in Ethic Economics and Sustainable Development
Authors: Bidabad Bijan
Published: April 2020

Squandering or spending more than need, which is a concept in ethic economics, which has been reconsidered under the subject of sustainable development at the present time. It is shown on the whole that the increase of per-capita consumption, the effects on the environment will increase; in other words, the environmental carrying capacity will decrease. At present world conditions, squandering means aggression to others' rights and in addition to be disagreeable, but by compiling rules, it can be regarded in the domain of offense and crime at national and global levels. This is because squanderer endangers the environment and interests of others for her own benefit.As a model to use resources to serve human being needs for present and coming generations, sustainable development is put forward, which coincides with disagreeability of squandering in ethic economics. In spite of considering the sustainability of the environment, this concept takes into account the areas such as economics, socio-politics, and variety of cultural and life realms regarding intellectualism, sentiments, ethical and spiritual subjects. Regarding the chain of production, it also points to squandering as a topic in industrial ecology. Industrial ecology recommends converting industrial production processes from linear to circular systems in which, scraps and wastes are recycled as factors of other productions. Clean technology and its related regulations and cleaner production are also related to squandering concept in production.

DOI: https://doi.org/10.5281/zenodo.3402347
Factors Affecting Small Scale Home-Based Business Performance: A Literature Review
Authors: Idris Zainab
Published: April 2020

Business performance is paramount for businesses to grow, develop, expand and diversify. Lots of business fails at early stage due to so many factors. The study paper identify factors influencing home- based business performance using secondary source and came up with factors like owner’s gender, sources of finance, information and communication technology, age of business, managerial know- how, customer, and innovation  plays a significant role in the performance of small business in which home based is one. The paper recommends that home- based business have great potential of becoming large businesses if properly managed and will contribute towards economic development. Also the paper will contribute to the field of entrepreneurship as related to the growth and development of home-based businesses. The paper suggests that future studies should apply empirical analysis to further verify the study variables relationships.
Subscribers’ Attitude towards Direct Mail Infiltration from Unknown Sources
Authors: Chinwendu Okonkwo Deborah , Chinwuba Moguluwa Shedrach
Published: April 2020

Purpose – The study was carried out to describe individuals’ outlook by unearthing inherent dispositions assumed as a result of indiscriminate influx of unwanted mails directly into subscribers’ mobile devices from unscrupulous service providers, which eventually results into certain attitudes that may be either positive or negative. The study was directed towards determining subscribers’ general reaction towards direct mail infiltration from unknown sources and their resulting attitude; and also ascertaining whether they view these mails as an invasion of their privacy.

Design/methodology/approach – The paper adopted the descriptive research design, and used the survey method to gain an understanding into individuals’ outlook towards unsolicited text messages. 114 copies of the structured questionnaire were distributed to individuals who own a mobile phone within the Enugu metropolis, Nigeria. Respondents were purposively selected as only mobile phone owners who are educated were deemed eligible for the study. A total of 82 usable copies of the questionnaire were analysed using frequencies, percentages and the one-sample t-test statistic was used to test the hypotheses.

Findings – The results show that subscribers have a distaste for unsolicited text messages and therefore react unfavourably, as most of them would either delete the messages the moment they are identified as unwanted, or delete them immediately after reading them. This inadvertently brings about the formation of a negative attitude towards unsolicited direct mails generally . It further reveals that the influx of unsolicited text messages during odd hours is a breach of ethical standards as regards to privacy. Consequently, individuals prefer that their consent be sought first by service providers before bombarding them with those mails.

Practical implications – This paper addresses an important issue affecting individuals in this information age. As the spread of information becomes more rapid, certain areas of concern arise. This paper addresses those areas especially with respect to privacy matters as a way of emphasizing the significance of ethics in what is supposed to be an ordered system.

Originality/Value – The novelty of this paper is evident in its demonstration of individuals’ innate feelings and its exposition of inherent attitude patterns in a setting where ethics is undermined. It utilizes the opinions gathered to elucidate the need for more cultured patterns of self-expression and communicating to others.
Factors Influencing Examination Cheating Behaviors by Consumers of Post-Primary Education in Enugu, Nigeria
Authors: Ifeoma Ifediora Raluchukwu , Uzoma Ifediora Chuka , Christian Ugwuanyi Chidera
Published: April 2020

This study evaluates the factors influencing examination cheating behaviors by consumers of post-primary education in Enugu, Nigeria. The study objectives were to; determine whether the gender of consumers of post-primary education has a significant influence on the incidence of examination cheating behaviors in post-primary schools in Enugu, Nigeria, and; ascertain the significant causes of examination cheating behaviors among consumers of post-primary education in Enugu, Nigeria. The study adopted a descriptive research design. Examiners of external and internal examinations in post-primary schools in Enugu, Nigeria were the target population for the study. A sample size of 246 was chosen from this population. A structured questionnaire was the instrument for data collection, while the t-test was used for the hypotheses tests at 5% level of significance. The hypotheses tests revealed that; gender of consumers of post-primary education has no significant influence on the incidence of examination cheating behaviours in post-primary primary schools in Enugu, Nigeria and; inadequate preparation, environmental influence and poor infrastructure in schools are the significant causes of examination cheating behaviors among consumers of post-primary education in Enugu, Nigeria. Following the findings, the study concludes that though male consumers of educational services have a higher tendency of engaging in examination cheating behaviors than female consumers of educational services in Enugu, Nigeria. This influence of gender has been shown to be insignificant. Also, examination cheating behaviors among consumers of educational services in Enugu, Nigeria are caused by a combination of personal attributes of the consumers and group/societal influences.
Effects of Moral Values on Individuals and Society and Its Relation to Economic Development: An Analytical Study
Authors: Rahman Mohammad Maseehur
Published: April 2020

Moral and ethical values guide a person to differentiate what is good and wrong, and provides an acceptable code of behaviors that all members of a particular society are supposed to follow so as to live in peace and harmony. On the other hand, there are a strong relationship between moral values and economic development of society as well as country. The article aims to describe effects of moral values on individuals and society. It also aims to discover the relationship between development of society and moral values through applying analytical method. The study cleared that deterioration of moral values, ethical values; common manners, respect, civility and proper etiquette have impacted negatively on the individuals and modern society.
Fraud Detection on Banking Industry in South Sumatera: A Study on the Role of Internal Auditors’
Authors: Salleh Mohd Fuad Mohd , Suryanto Tulus
Published: April 2020

Internal auditors function is important as the first filter against fraud in the implementation of fraud detection in banking and financial industry. This study was conducted involving internal auditors at several banks in South Sumatera, Indonesia. Questionnaire was used to collect the data which was then analyzed using SPSS. The results indicate that the auditing expertise of supreme internal auditors do not suit the criteria of fraud detection. Therefore, it is concluded that the internal auditors in banking industry in South Sumatera are not ready yet for the implementation of fraud auditing.
Organizational Design and Rules in Rastin Profit and Loss Sharing Banking
Authors: Bidabad Bijan , Mohammadi Roohollah , Sherafati Mahshid
Published: April 2020

Purpose: This paper aims to explain the organizational structure of Rastin Profit and Loss Sharing (PLS) Banking. Rastin Banking is a full Islamic Banking System with all necessary parts for banking operations that can be installed in conventional and Islamic banks both.

Design: Rastin Banking complies with the nature of the financial intermediary activity (the partnership of depositor in the yields of the fund receiver via the bank). To fulfill this goal, particular organizational structure, accompanying with instruments and workflow are defined.

Findings: To handle Rastin Banking, particular theoretical and operational regulatory frameworks should be defined to fulfill the participation operations. In this paper, we will have a look at the necessary organizational structure to setup Rastin Banking.

Research limitations: This plan was formed and tested in Bank Melli Iran in order to propose a model for other banks as well.

Practical implications: In this system, the investment return of the participation is distributed to the parties of the financial partnership (depositor, entrepreneur, and bank), and it is done by eliminating fixed interest rate, and it is based on the real economy profit (return) of the activity.

Social implications: Rastin Banking can lead to important positive effects on growth and economic welfare through money and capital markets. Interest rate as an essential factor in conventional banking is not usable in Islamic banking and other similar institutions that work based on partnership, such as mutual funds and saving and loan associations.

Originality/value: Approach of this system is entirely different from conventional banking. In addition to removing usury in banking activities, Rastin Banking uses the best practical ethic finance to creating safe and public confidence environment for banking operations.

Article Type: Technical paper
Proposed Regulations for Enforcement of the Purports of Binding Banking Documents in Rastin Banking
Authors: Bidabad Bijan , Abdollahi Saeid , Sherafati Mahshid , Mohammadi Roohollah
Published: April 2020

To facilitate and accelerate the enforcement of binding banking documents and distribute the enforcement burden of the registration offices of the State Organization for Registration of Deeds and Properties, courts, and judicial authorities, a new mechanism for “enforcement of the purports of binding banking documents in Rastin Banking” was designed. This mechanism can lead to positive and essential effects toward creating public trust in financial obligations and increasing the speed of collecting demands, in order to remove the problems resulting from enforcement of the purports of binding documents. In this paper, the proposed regulations are presented in two drafts of “The Bill for Enforcement of the Purports of Binding Banking documents in Rastin Banking” and “The Bylaw for Enforcement of the Purports of Binding Banking Documents and Handling Complaints against Executive Operations in Rastin Banking”.The newly designed method has been compiled considering all financial, legal, and executive issues. In the proposed regulations, a part of the executive path for enforcement of the purports of binding banking documents is transferred from the “Document Registration Unit” into a newly established unit called the “Bank Documents Execution Unit” (BDEU), located in every bank, and this new unit will follow the enforcement of the purports of binding banking documents, instead of the “Document Registration Unit”. All the legal necessities, the necessary cooperation with the judicial authorities, and the necessary procedures for hearing and settlement have all been designed to not let any spoiling of the rights of the parties, while also working efficiently.This procedure is a model that can be adapted for other countries, especially those countries that have a large number of legal disputes and the process of dispute settlement is very lengthy and cumbersome. Since the Administration of Justice is the main factor to promote all the other social and economic circumstances, the proposed model can prepare a way to improve the social and economic well-being.
Determinants of Choice of Joint Venture Arrangements for International Marketers
Authors: Uzoma Ifediora Chuka , Pius Ugwoke , Ifeoma Ifediora Raluchukwu
Published: April 2020

This study investigated the determinants of the choice of joint venture arrangements for international marketers in Nigeria. The study aims at identifying the most significant influences on the choice of joint venture arrangements. The survey research design was used for the study. The study was carried out in South-east, Nigeria. A sample of 50 experienced international marketers was selected for the study using a snowball sampling technique. Data was gathered through the use of a structured questionnaire.. The analysis was done using Principal Component Analysis. Findings reveal that brand name/equity, firm size, market attractiveness, research and development, as well as internationalization strategy are the most significant determinants of the choice of joint venture arrangements which international marketers in Nigeria adopt. The study recommends that prospective international marketers consider these factors before or when seeking an alliance with any foreign company an international markets.
The Critical Review on the Adoption of ICTs in the Small and Medium Enterprises (SMEs) in the Developing Countries
Authors: Busaidi Nasser Saif Al , Bhuiyan Abul Bashar , Zulkifli Norhayah
Published: April 2020

The Small and Medium Enterprises (SMEs) are considered as the mainstay of the economy, whereas the Information and Communication Technologies (ICTs) is regarded as unitary of the major drivers for SMEs. The function of the ICT is to ensure that as far as the organizations are concerned, their strategy and design, innovation of new products, services, processes, productivity, expansion of market size, improvement of product qualities, enhancement of performance and, development, as well as supporting business competitiveness can be executed accordingly. However, debates about the efficient uses of ICTs by SMEs in developing nations are being discussed and reported widely. Therefore, this study analyzes the critical success factors on the ICTs adoption in the SMEs globally focusing on Oman. Questionnaire survey is conducted among the managers of the SMEs. It is found that the effective adoption of ICTs in the SMEs is caused by a number of success factors including among others limited access to markets and, finance, lack of awareness to global markets, unfriendly business environment, poor management skills and lack of updated technology. complication of the bureaucracy process, as well as lack of training relating to basic business.
CONSIDERACIONES IMPORTANTES PARA LA GESTIÓN FINANCIERA Y PLANIFICACIÓN ESTRATÉGICA
Authors: Maldonado-Escandón Andrea , Zambrano-Loor Rita , Bernal-Álava Ángel
Published: April 2020

La gestión financiera podría definirse como una herramienta que ayuda a reducir recursos en una organización a través de la toma de decisiones, por otra parte, la planificación estratégica corporativa permite establecer objetivos asignando un presupuesto y una fecha determinada para cumplirlos, esto conlleva a que los miembros de la organización se comprometan y cumplan cada uno de sus roles. El objetivo del presente manuscrito es revisar y contrastar los aspectos relevantes de la gestión financiera y la planificación estratégica. Cabe señalar que dentro de una organización sino se cuenta con la información pertinente al momento de tomar decisiones, existe el riesgo de que las actividades no salgan como se lo esperaba y de que ocurra algo desfavorable. Todo cambio en una organización genera nuevas oportunidades que le permitan lograr una estabilidad y reconocimiento en su mercado. Se concluye que, al no aplicar herramientas de gestión estratégica, la empresa tiende a no mantener objetivos acordes a su necesidad actual, por ello, es necesario que se aplique una planificación estratégica corporativa, planteando metas y objetivos que aseguren su éxito empresarial.

Palabras clave: gestión administrativa, empresa, planificación, finanzas.
ESTUDIOS DE MERCADO PARA FIRMAS ASESORAS EN SERVICIOS CONTABLES, TRIBUTARIOS Y DE AUDITORÍA
Authors: Zambrano-Alcívar Nilda , Riera-Estrada Joe , Chiriboga-Mendoza Marola
Published: April 2020

Generalmente todo emprendedor sugiere desarrollar sus ideas de negocios o acceder a nuevas formas de financiamiento de manera inmediata sin llevar a cabo cada uno de los procesos reglamentados en la ley. Para enfocar la problemática que envuelve la realidad de las Pymes y su relación con los procesos contables incluidos dentro de sus actividades estratégicas, es necesario fundamentar una investigación basada en la realidad del entorno. Existen muy pocas empresas que generan una oferta oportuna y asesoramiento adecuado en términos contables, tributarios y financieros, lo cual no permite asegurar el correcto desarrollo de las PYMES. La contaduría pública es una disciplina profesional que informa sobre la obtención y la aplicación de los recursos financieros de las entidades por medio de los estados financieros que resultan de su contabilidad. Por su parte, el servicio en el área de tributación tiene como objetivo principal evitar que las organizaciones o empresas reciban notificaciones por parte del Servicio de Rentas Internas, Ecuador.

Palabras clave: servicios, contabilidad, tributación, auditoría, empresa.
PERCEPCIÓN DE LA FORMACIÓN PROFESIONAL EN LA FACULTAD DE CIENCIAS DE LA SALUD, UNIVERSIDAD TÉCNICA DE MANABÍ
Authors: Mendoza-Balcázar Jessica , Peña-Barcia Georgina , Marcillo-García Concepción
Published: April 2020

La presente investigación se realizó con la finalidad de determinar cómo influye la formación pedagógica de los docentes en la formación profesional de los estudiantes de la Facultad de Ciencias de la Salud de la Carrera de Enfermería de la Universidad Técnica de Manabí. Se utilizaron para sus estudios los análisis de Vygotsky, que tienen como base la experiencia en investigación del autor en todo lo concerniente a la formación pedagógica de los docentes y por ende, la relación que existe en la formación profesional de los estudiantes. Para comprobar los objetivos propuestos en el proyecto se preguntó mediante encuestas a docentes y estudiantes; además se efectuó una entrevista a la autoridad y se generó el análisis de los resultados de la influencia de la formación profesional de los estudiantes de la Carrera de Enfermería de la Facultad de Ciencias de la Salud, para validar la hipótesis; con lo que se concluye que, la formación pedagógica de los docentes influye significativamente en la formación profesional de los estudiantes de la Facultad de Ciencias de la Salud de la Carrera de Enfermería de la Universidad Técnica de Manabí.

Palabras clave: formación pedagógica, estudiantes, enseñanza, formación, profesional.
KOLABORASI PEMBELAJARAN ASSURANCE-RELEVANCE-INTEREST-ASSESSMENT-SATISFACTION DENGAN THINK-TALK-WRITE UNTUK MENINGKATKAN KEMAMPUAN PENALARAN KREATIF MATEMATIK DAN MOTIVASI BERPRESTASI SISWA
Authors: Hamidah Hamidah , Jaka wijaya kusuma
Published: April 2020

Penelitian ini merupakan bagian dari laporan penelitian kolaborasi model pembelajaran assurance-relevance-interest-assessment-satisfaction dengan Think-Talk-Write untuk meningkatkan kemampuan berpikir kritis dan penalaran kreatif matematik serta motivasi berprestasi siswa. Penelitian ini merupakan penelitian eksperimen dengan desain kelompok kontrol pretes-postes yang bertujuan untuk menelaah peranan kolaborasi model pembelajaran assurance-relevance-interest-assessment-satisfaction (ARIAS) dengan Think-Talk-Write (TTW) terhadap kemampuan penalaran kreatif matematik dan motivasi berprestasi siswa SMP. Populasi dalam penelitian ini adalah seluruh siswa SMP di Carenang, sedangkan sampelnya adalah siswa kelas VII dari salah satu SMP yang ditetapkan secara purposif pada SMP di Carenang dan dipilih dua kelas VII secara acak dari kelas VII yang ada. Berdasarkan hasil analisis data, diperoleh kesimpulan bahwa: 1) peningkatan kemampuan penalaran kreatif matematik siswa yang memperoleh pembelajaran kolaborasi model pembelajaran ARIAS dengan TTW lebih baik daripada yang memperoleh pembelajaran biasa; 2) motivasi berprestasi siswa yang memperoleh pembelajaran kolaborasi model ARIAS dengan TTW lebih baik dari pada yang memperoleh pembelajaran biasa; dan 3) terdapat asosiasi antara motivasi berprestasi dengan kemampuan penalaran kreatif matematik siswa.