bluuebunny/crossref_metadata_2025_split huggingface dataset:
Application of Responsibility Accounting to Productivity Evaluation in the Nigerian Quoted Companies
Authors: Adegbie Folajimi Festus , Rotimi Olusanjo Olugbenga , Samuel Olaoye A 
Published: February 2022

The study was designed to identify measure of performance that is related to shareholders wealth and that managers can directly observe and can see the influence of their actions in their responsibilities. The primary objective of business is to maximize the shareholders wealth. The measurement of firm’ s productivity is a good indicator to assess the realization of this objective. The responsibility to achieve this goal however lies heavily in the hands of managers which has become a major challenge in profit oriented organizations. It has been observed that responsibility accounting application to evaluate productivity is missing in Nigerian quoted companies, while in some it is not well instituted and administered. The research work adopted an ex-post facto research design, with a focus on the quoted Nigerian quoted companies as at 31st December 2016.A sample size of 53 companies was selected by using a combination of stratified and purposive sampling techniques. Productivity was proxied by earnings per share while Responsibility accounting was proxied by cost of sales, operating cost, net income and Return on Asset. Descriptive and inferential statistics were used for data analyses. The data collected were analyzed using specified regression models with the aid of E-View statistical package. The findings showed that responsibility accounting variables of cost of sales, operating cost, net income and return on assets have positive and significant impact on earnings per share with p values of t statistics < 0.05.The joint effect of cost of sales, operating cost, net income and return on asset on earning per share is significant. The F-statistics and Adjusted R2 values were prob.F=0.000,R2=0.37.The Adjusted R2 value was not strong in explaining the variations in earning per share. This implied that cost of sales, operating coat, net income and return on asset do not sufficiently explained variations in earning per share. We concluded that responsibility accounting has a significant positive effect on productivity in Nigerian quoted companies. This showed that if all the independent variables can be efficiently managed and controlled, value will be created in the quoted companies. We recommended that managers in profit centres, cost centres and investment centres should focus their actions towards the company’s productivity and maximization of the company’s value and shareholders wealth.
B2B Social Media Marketing Mix Optimization Model: A Case Study of a SME in Corporate Training Services
Authors: Devi Prasad Ghosh  
Published: February 2022

The paper conceptualized a B2B Social Media Marketing Optimization Model by using Linear Programming mathematical technique. Social Media Marketing as part of digital marketing mix is seen as an effective one-to-one communication and an interactive media. But Social Media Marketing channels suffers from its poor reach compared to other digital media. As a practice, social media marketing is chosen as per ease of operation, lower cost and not on any quantitative measurements. The optimization model is first of its type since it uses media effectiveness (reach), media efficiency (Cost) and media quality (engagement) as the basis for building the optimization model. The concept presented takes into account complete cost of social media marketing that includes operations cost, production cost and design cost. The other model limits cost of Social Media Marketing to media cost only and usually account for production cost and design cost as a common marketing support cost, which in social media cases may consume a large portion of resources and cost. This also create problems to ascertain the cost in case of owned media or earned media where paid media cost is zero. The model also present a case that if Social Media Marketing Mix is chosen on basis of mathematical calculation, the outcome can be enhanced.
Effect of Investment Climate on Small and Medium Scale Enterprises Growth in Makurdi Metropolis, Benue State Nigeria
Authors: Garba Adamu 
Published: February 2022

This study evaluated the effect of investment climate on Small and Medium Scale Enterprises growth in Makurdi Metropolis. The study was anchored on The Neoclassical Approach, Financial Growth Theory and Theory of diffusion of innovation. The researcher used both primary and secondary sources from a sample of 250 respondents obtained by the use of a well structured questionnaire from the study areas. The demographic data collected were analyzed using descriptive statistics such as frequency, simple percentage and the relationship between the variables of the study were analyzed using multiple linear regression analysis. The hypotheses of the study were tested using the probability value of the estimates. The result of the regression analysis indicates that a negative relationship exist between access to credit (ACTC) and Small and Medium Scale Enterprises growth in Makurdi Metropolis Nigeria (SGT) and the relationship is not statistically significant (p>0.05) and not in line with a priori expectation. Power supply (PWSP) was positively related to Small and Medium Scale Enterprises Growth in Makurdi Metropolis Nigeria (SGT) and the relationship is statistically significant (p<0.05) and in line with a priori expectation. A positive relationship exist between Information and Communication Technology (ICT) and Small and Medium Scale Enterprises Growth in Makurdi Metropolis Nigeria (SGT) and the relationship is statistically significant (p<0.05) and in line with a priori expectation. It was concluded that for this growth to be achieved, the climate of investment must be addressed and made favourable for business start-up and growth. It was recommended that government should effectively regulate the power sector as there are still lingering challenges with billings, tariffs and metering processes after privatization. To ameliorate the problem faced by SMEs in the study area, government can create hubs for SMEs in the study area and provide them with adequate electricity or develop renewable energy such as solar energy to improve entrepreneurs' access and growth.
Implementation Strategies and Performance of Non-Governmental Organization Projects in Rwanda: A Case of Faith Victory Association Projects, Kayonza District
Authors: Kwizera Bosco N. , Munene Paul 
Published: February 2022

The general objective of this study is to assess the effect of implementation strategies on performance of NGO projects with specific reference to Gikuriro project implemented by Faith Victory Association in Kayonza. The specific objectives were to examine the community empowerment, capacity building and community participation on performance of NGO projects. The study played a significant role to various people including researcher, the management of the project itself, government and academic researchers. When conducting this study, a descriptive research design with two mixed methods such quantitative and qualitative approach was used. The target population was project beneficiaries who were given questionnaires and the project administrators as well as staff who were interviewed. In total the total target population was 13250 people, from whom a sample of 400 was selected using Sloven’s formula. The study used a stratified random sampling technique and data were collected using questionnaires and interviews .The analysis of data was done using SPSS version 22.0 and Microsoft Excel. Both inferential (correlation and regression analysis)and descriptive statistics(mean and standard deviation) were used. The findings pertaining research objectives showed that the community empowerment, capacity building and community participation affect performance of NGO projects. On community empowerment 95% of the respondents Community training, Farmer learning schools, Village NS as capacity building strategies affected performance of NGO projects. The study findings further showed that 89%) of respondents community empowerment through saving groups affected performance of NGO projects. The study findings showed the community participation in utilities or consumable types agriculture was e 61% community participation animal type of assets wwas24% community participation in agricultural tools represent 47% while community participation in house and land 54.8%. When assessing the relationship between implementation strategies and performance of NGO projects with specific reference to Gikuriro project implemented by Faith Victory Association in Kayonza, the study findings showed that there is a significant relationship between implementation strategies and performance of NGO projects presented a positive correlation with p-value (r = 0.092, p = 0.067), (r = -0.008, p = 0.000), (r = 0.016, p = 0.000), (r = 0.042, p = 0.000), (r = 0.006. p = 0.000) and (r = -0.036, p = 0.000). The study concludes that community empowerment, capacity building and community participation on performance of NGO projects are important strategies for ensuring project sustainability. The study, recommended that NGO funded projects in Kayonza District should be have clear guiding implementation strategies and procedure, community participation strategy in place and integrating monitoring in their implementation strategies at all stages.
Financial Inclusion Support and Performance of Livelihood Project in Rwanda: A Case of Street Vendors' Project in Gasabo District
Authors: Tuyisenge Sosthene , Munene Paul 
Published: February 2022

This paper aims at examining the influence of financial inclusion support on performance of livelihood project among street vendors. Data for this study was collected from livelihood projects in Kigali City; Rwanda. The paper tested the hypothesis that there is significant influence of financial inclusion support on performance of livelihood project among street vendors. This study used correlation research design in order to evaluate the influence of project financial inclusion support on performance of livelihood project in Gasabo district; Rwanda. The population of this research were 200 people including street vendors and head of departments as well as managers of financial institutions; while sample size were 134 respondents that was obtained by using Slovin’s formula. Questionaires and guided interview were used as data collection instruments where descriptive statistics was used for quantitative data analysis through the software of statistical package for the social sciences(SPSS) version 21;qualitative data were analysed by using thematic method ; Karl Pearson product moment correlation coefficient was used to establish relationship between variables while regression analysis was used to check the influence of project financial inclusion support to performance of livelihood project at 16.9 percent of R -square. Cronbach's alpha coefficient of 77 percent showed that the instruments were reliable while the validity was established by peer discussion with experts. This study will be significant to head departments, financial inclusion managers, street vendors and MINECOFINE. The findings on the first objective showed that table banking and saving account are considered as capacity building as it was confirmed by 55.5 percent of street vendors that they save money after selling. The findings on the second objective showed that 91.8 percent of the street vendors agreed that they use cashless payment .The findings on the third objective showed that entrepreneurial activities support; monitoring and evaluation influence livelihood project performance , it was also shown that there is significant low degree of positive correlation of 0.402 between capital support and improvement of street vendors' quality and that every increase on us of start-up capital leads to livelihood performance increase somewhere between 7.7 percent and 36.1 percent. It was concluded that effective implementation of project financial inclusion support leads to positive performance of livelihood project. The study recommends that national budget planners and intervening people should provide financial facilities and make effective set up that should enhance performance of livelihood project. The researcher suggests that further research can be done to examine the influence of financial inclusion support on development of livelihood project among street vendors in Rwanda so as to come up with comparative analysis.
Electives in Zimbabwean High Schools: Examining Attributes which Influence Prospective Students for Physical Education and Home Economics in Masvingo
Authors: Manwa Lilian , Mudekunye Jenet , Mpofu Molyn , Manwa Lokadhia 
Published: February 2022

This interpretive inquiry sought to establish the attributes which influence prospective students for electives such as Home Economics (HE) and Physical Education (PE) in Zimbabwean High Schools. The study employed a qualitative descriptive survey to solicit data on choice of electives from a pollution of about four hundred students. A sample of forty (40) students was randomly selected from the four (4) schools in the district. In-depth interviews and focus group discussions were the tools used to collect data. The findings from this study revealed that high school students faced numerous challenges which were related to factors such as failure of the government, parents and the community to adequately fund electives (HE and PE). Hence, resource provision/ sponsorship of the practical subjects discouraged students from selecting the subjects. The findings also revealed that the selection process of electives in Zimbabwean high schools leaves a lot to be desired in that it is stressful and confusing. This study recommends that policies regarding subject grouping and student selection of subjects be revisited by the government after wide consultation with all the stake holders in order to reduce the flaws of the current one. Resource provision and sponsorship for electives need to be greatly improved as a means to attract subject takers for electives.
El fin del partido de la Transición. La división interna como causa de la desaparición de UCD
Authors: Villar Romero José Ignacio 
Published: February 2022

El auge y caída de Unión de Centro Democrático ha sido uno de los grandes interrogantes de la Historia Contemporánea de España. La desaparición del que se ha considerado como el partido de la Transición, se debió, entre otros factores, a la aguda división existente en la formación desde sus orígenes. Democristianos, socialdemócratas, liberales, azules, regionalistas, o sectores muy próximos a determinados barones, vivieron una lucha interna tan polémica como las que mantuvieron con los partidos de la oposición.
En este artículo se analizará cómo las graves disputas internas se convirtieron en un factor precipitante del ocaso de UCD. Un proyecto político que lo había llegado a ser todo bajo el liderazgo de Adolfo Suárez, y que se desmembró por completo tan sólo cinco años después de su creación. En las elecciones generales de 1982 perdió la inmensa mayoría de su representación en el Congreso, pasando de 168 a 11 diputados.
El equilibrio y los juegos de poder entre las “familias”, tanto en la estructura orgánica del partido, como en el grupo parlamentario, así como en el Gobierno; se convirtieron en un obstáculo insalvable para su consolidación, provocando así su descalabro.
Strategi Kepala Sekolah dalam Mengefektifkan Kinerja Tenaga Pendidik dan Kependidikan di SMA Negeri 2 Pare Kabupaten Kediri
Authors: Fatahuddin  
Published: February 2022

In an effort to streamline the performance of educators and education, school principals are required to be able to develop various breakthrough efforts to improve the quality and effectiveness of the performance of educators and education personnel.
The principal's efforts in making educators and education staff effective are that the principal acts as an educator, manager, administrator, supervisor, leader, innovator and as a motivator. Supporting factors: large number of teaching and educational staff, large number of students, complete facilities and infrastructure, state school status. While the inhibiting factors include conflicts between members of the school organization, the complexity of service problems, the administration of inventory of goods, and the lack of community support. complete, increasing the achievements of educators and education staff, increasing the achievements of academic and non-academic educators and education personnel both at the regional and national levels.
Keywords: Performance Effectiveness, Educators.
Analisis Pengukuran Dan Strategi Peningkatan Produktivitas, Efektivitas, Efisiensi Kantor CV OSSEE Dengan Metode Omax
Authors: Chavid Moyo Jaladri  , Yulian Adi Wijaya  
Published: February 2022

Cv OSSEE bergerak dibidang distribusi barang yang berdiri pada tahun 2010. CV OSSEE telah mengembangkan bisnisnya lebih jauh dengan menambahkan produk-produk buatan perusahaan. Untuk itu sangat penting bagi perusahaan untuk meningkatkan produktivitas khususnya pada departemen manufaktur, dimana kualitas produksi sangat ditentukan baik oleh produk yang dihasilkan maupun proses produksi yang dilakukan. Pada kasus CV OSSEE di departemen produksi pada bulan Juli-Desember tahun 2014 didapat nilai indikator produktivitas dengan menggunakan metode Objective Matrix (OMAX) adalah: 3.42, 3.92, 5.29, 3.00, 2.07, dan 1.92 dengan nilai rata - rata 3.27 (berada diatas nilai standar 3,00), dan Rasio produktivitas terendah terdapat pada rasio 1 perbandingan antara total produk aktual terhadap waktu kerja. Penyebab rendahnya rasio 1 antara lain: tidak diberlakukan tata tertib, kurangnya pelatihan, sanksi yang kurang tegas dan faktor k3 (kesehatan, keamanan dan keselamatan kerja) yang masih kurang diperhatikan oleh perusahaan. Produktivitas yang baik akan mampu meningkatkan presentase jumlah produksi yang dihasilkan, waktu kerja efektif dari sebuah proses produksi yang semakin singkat, waktu kerja dari suatu proses kerja maka produktivitas akan meningkat.

Kata kunci: Produktivitas, Efektivitas, Efisiensi, OMAX, Indikator Performansi, Fault Tree Analysis(FTA).
تحسين الأداء الوظيفي للأساتذة في ضوء تجسيد إدارة الجودة الشاملة بالجامعات
Authors: الألي الرافع , لغرس سوهيلة 
Published: February 2022

إن الهدف الرئيسي من هذه الدراسة هو تقديم أفكار لنموذج العصر الحديث حول إدارة الجودة الشاملة وتطبيقها في مجال التعليم، بحيث نسعى في هذه الدراسة للتعرف على الأساليب المعتمدة في تحسين الأداء الوظيفي للأساتذة في ضوء تجسيد مشروع إدارة الجودة الشاملة بجامعة معسكر.
ولقد أظهرت نتائج الدراسة التي أجريت بكلية العلوم الإنسانية والاجتماعية بجامعة معسكر أنه يمكن تحسين الأداء الوظيفي للأساتذة من خلال تطبيق مجموعة من الأساليب المناسبة كإتباع أسلوب التخطيط والتوجيه، أسلوب التكوين والتدريب التكنولوجي وأسلوب التقييم.
Le rôle du secteur tertiaire dans l'économie des agglomérations routières : Cas de la ville de Sidi Allal El Bahraoui (Province de Khémisset, Maroc)
Authors: الألي الرافع , Erraougui Khalid , Bouchibi Abdelilah , Daiboun Thami 
Published: February 2022

La ville de Sidi Allal El Bahraoui connaît un développement important dans sa vocation commerciale de plus en plus confirmée grâce aux diverses entités de commerces qui existent et se concentrent particulièrement au niveau du centre. Dans ce cadre, la route nationale n° 6 joue le rôle le plus déterminant dans l’attractivité qu’exerce le centre par rapport aux activités commerciales et de restaurations. Ces dernières s’organisent autour de l’axe routier et créent une dynamique commerciale qui fait la spécificité de Sidi Allal El Bahraoui.
A cet effet, dans l’objectif de mettre en exergue les différentes activités économiques enregistrées au niveau de cet espace, nous avons adopté une méthodologie basée sur une étude de terrain accompagnée d'un travail cartographique (utilisations des outils de SIG).
Cooperation challenges in agricultural cooperatives
Authors: Leite Amanda Regina , Padilha Ana Claudia Machado , Binotto Erlaine 
Published: February 2022

Objective – This paper aimed to understand the elements in cooperative arrangements of agribusiness that facilitate and hinder cooperation.Design/methodology/approach -A descriptive research was carried out based on the 50 questionnaires applied to farmers´ members of cooperatives in Rio Grande do Sul, Brazil.Results - Results indicated that farmers are increasingly expanding their role in making productive activities possible through cooperation promoted by cooperatives. Better access to information, sales opportunities, technical assistance, and, mostly, a favorable environment for the exchange of knowledge are the main responsible facts. As for cooperation, the relationship of trust established between cooperative members and cooperatives stands out, as well as the fidelity of membership that sustains the system, which can be weakened by opportunistic actions that may affect the continuity and fulfillment of the cooperatives’ objectives over time. Cooperative relationship face to competition is a good alternative for promoting the achievement of objectives by farmers that would be challenging or impossible in isolation.Originality - The cooperation promoted by cooperative organizations, broadens the understanding that by joining forces they can enter restricted markets. This occurs especially when it comes to the studied farmers – different sizes and patterns of production and activities that are constantly under economic and financial pressure.
The Impact of Protective Ventilation Strategy, Applied in Patients During Prolonged Gynecological Surgery, on Postoperative Oxygenation
Authors: Koritarova Velislava , Georgiev Silvi 
Published: February 2022

Atelectasis occurs in nearly 90% of patients operated under general anaesthesia and persists for about 24 hours after laparoscopic surgery and 3 days after open surgery. According to some randomized studies, intraoperative application of mechanical protective ventilation with a low tidal volume (VT), positive end-expiratory pressure (PEEP) and recruitment maneuvers (RMs) decreases left to right shunting and improves postoperative oxygenation. During these trials statistically significantly higher values of oxygen partial pressure (PaO2) in arterial blood gas analysis and PaO2/FiO2 ratio (FiO2 – fraction of inspired oxygen; FiO2 = 0.21) were observed in patients ventilated with PEEP and RMs.
Our purpose is to prove that the application of PEEP in patients during prolonged gynecological surgery can improve postoperative oxygenation and decrease the incidence of postoperative atelectasis.
In this observational cohort study we included women, who underwent conventional gynecological surgery with a duration of more than 2 hours. Pa- tients were divided into 2 groups – control group A (35 patients) and exposed group B (35 patients). The ones in the control group were ventilated with a tidal volume (VT) of 8–10 ml/kg, without PEEP and RMs, whereas those in group B were ventilated with VT = 6−8 ml/kg (based on ideal body weight), PEEP = 6 cm H2O and RMs performed after intubation, at every disconnection from the ventilator and at extubation.
We proved that the patients in group B had statistically significantly higher values of PaO2 and PaO2/FiO2 on the first postoperative day, therefore intraoperative protective mechanical ventilation improves postoperative oxygenation. We also observed a significantly reduced incidence of newly developed postoperative atelectasis in this patient group. Patients in group A had a significantly longer stay in intensive care unit (ICU) than those in group B. The use of protective ventilation strategy (low VT, PEEP and RMs) in patients during prolonged gynecological surgery can decrease the incidence of postoperative atelectasis and improves oxygenation on the first postoperative day.