2021 VOLUME 3, ISSUE 3 MAY - JUNE

ISSUE COMPLETED
S.No. May - June Page No. Downloads
1. A Discursive Review of the Concept of Political Will: Exploring a Paradoxical Pair Model for Political Science Research

Professor Abubakar Sadeeque Abba, Abdullahi Idris Abdriss, Abdulrahman Abu Hamisu, Suleiman Mohammed Basheer

ABSTRACT:Participants in anticorruption and development are not strangers to the conception of political will and lack of political will. However, lack of political will, considered here as a misnomer has gained much currency in development literature because of error in the use of language which doesn’t convey precise knowledge and fact. Based on perceptible reality we did a discursive review of political will to unwrap the fallacies inherent in the use of lack of political will in describing failure to achieve established objectives. To practically do this, we formulated Paradoxical Pair Model (PPM) as a framework to properly review the subject to avoid such poor judgment. This Model was arrived at after discursive reflections leading to deductive conclusion that everything in the world of Political Man is transcendentally created in pairs, including all that are beyond his knowledge. Consistent with this transcendental fact, we argued to a promising conclusion that dualism and dialectics which defines human existence inspired our PPM. From here we got convinced that will like political will is not only in pairs but paradoxical. Beside, political will expresses duality of concrete existence in contemplation, motivation, action and accountability. Conceivably, we resolved that what profoundly exist cannot lack, and lack itself is not ontological. We concluded that political will cannot lack because it conceives and unveils paradoxes, hoping that the PPM is a useful explanatory and predictive tool for Political Science Research.

Keyword:Lack of political will; Dualism; Dialectics; Created in pairs; Accountability; Paradoxical pair model; Anticorruption; Political man

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01-15 download
2. The Aged and Their Rehabilitation: Need for Empowerment

Dr. C. Somashekher

ABSTRACT:In almost all developing nations, the workforce, there will be a 62% growth in those aged 85 and within the next few decades. The World Health Organization's first suggestion was that older people be given extra consideration as a disadvantaged group who are more prone to physical and emotional decline as well as well as social problems. To conserve and protect the health of the elderly in their own homes and neighbourhoods, it is important to prepare and introduce a scheme of rehabilitation is robust and extensive enough to ensure that any older citizen provides them in the most reliable and beneficial way possible. The objective of this paper is to argue that it is not enough if the aged are provided merely welfare measures, a form of charity, but what they need in India is empowerment in terms of Civil Rights Acts for a descent life and living. There is an abundance of literature that demonstrates how important it is to encourage older adults to be knowledgeable about their own health and wellness, and do experiments to find out what approaches target it.

Keyword:Aged, Empowerment, Disadvantaged group, Rehabilitation, Welfare.

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16-27 download
3. Visegrad Fortress and Transnational Populism

Professor Jose Filipe Pinto

ABSTRACT:During some decades, Europe was separated because of the iron curtain that Churchill has identified from Stettin in the Baltic to Trieste in the Adriatic, and only after the fall of Berlin Wall and the collapse of the Soviet Union many of the Eastern and Central European countries succeeded to recover their complete political independence. For these countries, the moving from the Soviet State planning model to the western open-market type was a rough but necessary journey for joining the European Union. In 1991, three of these countries, Czechoslovakia, Hungary, and Poland decided to establish an informal political and cultural alliance aiming at a close cooperation, the so-called Vise grad Group (VG), designed to foster their integration into NATO and EU structures. However, after achieving these goals, in 1999 and in 2004, this group, already counting on the separated participation of Slovakia and the Czech Republic (V4), was not dissolved because the four countries consider that they needed a new type of cooperation allowing them a stronger common position towards European integration because the consensus-based decision-making of some European decision-making bodies allows V4 populist leaders to influence the communitarian decisions while internally presenting themselves as the moral guardians of the European civilization and diabolizing Brussels authorities accusing them of betraying European heritage. This paper shows that the Euroscepticism of V4 leaders is opportunistic, and that they are just pretending while complaining about Brussels because they know that they cannot leave the European Union also due to the increasing cooperation with other EU sub regional organizations. However, this populist alliance will be well worth watching as it can be the germ of transnational populism.

Keyword:Visegrad Group, European Union, Transnational Populism, and Euroscepticism.

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28-36 download
4. Entrepreneurship behavior of business people: A scale development study

Fuat Oktay 1

ABSTRACT:The aim of this study is to develop a valid and reliable scale in order to determine the entrepreneurial behavior levels of business people. 625 business people from various cities of Turkey participated in the study. In the scale development process, exploratory and confirmatory factor analyzes were done, item discriminations and Cronbach Alpha reliability coefficient was calculated. As a result of the analyzes, it was determined that the scale consists of 21 items. The scale consists of personal entrepreneurship behavior, search for opportunity-innovation in entrepreneurship, behavior that prevent entrepreneurship and entrepreneurship values sub-dimensions. The structure of the scale is also confirmed by making use of confirmatory factor analysis. Cronbach Alpha coefficient of the scale was calculated to be .79. In the entrepreneurship literature, there are scales developed by many researchers aiming to measure different aspects of entrepreneurship (entrepreneurial leadership, entrepreneurial skills, etc.). However, there is a need for up-to-date measurement tools to measure entrepreneurship as an operational and productive process in today's rapidly changing world and business life. Therefore, this measurement tool developed can be used to measure entrepreneurial behavior levels of business people operating in all kinds of business fields.

Keyword:entrepreneurship, entrepreneurship value, search for innovation

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37-46 download
5. RE-ALIGNING RESEARCH FOR CONTEMPORARY TIMES

Sir CP. Dr. Benedict DC. David, KCR, PH.D, DHC, CA & Dr. Merryrose Red Palma, Ph.D

ABSTRACT:Just like any other field of interest and specialization, research should be evolving and pacing at a manner that copes and adjust to the changing times. However, not all researchers and so-called experts are aware of this imperative such that they remain traditional, conventional and worst, teaching the same methods, over and over again. This study debunks the conventions and presents how research these days should be conducted based on the current theories and experience and trends analysis of the proponents.

Keyword:Research, Study Frameworks. Environment-Focused

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47-52 download
6. The complexity of the International Monetary and Financial System

Viorica Lopotenco

ABSTRACT:The international monetary and financial system (IMFS), being by its nature a complex one, cannot be perceived outside the theory of complex systems. To understand the complexity of IMFS, we will try to investigate it in this study from this perspective. The economy of complexity sees the economic science not as a mechanistic, static, timeless, and perfect one, but as an organic one, always creating itself, alive and full of disordered vitality. These characteristics, in a way, complicate the IMFS research and require the substantiation of a methodological platform.

Keyword:International Monetary and Financial System, Economic Complexity Index, financial openness.

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53-58 download
7. Regulatory Pressure of Institutional Isomorphism and Survivability: Evidence from Telecommunication Firms in Nigeria

Gabriel, J.M.O. Ph.D, Wobodo, C. C., Ph.D, George, B.M., Ph.D

ABSTRACT:This study empirically examined the association between regulatory pressure of institutional isomorphism and survivability of telecommunication firms in Nigeria. The study adopted a cross-sectional survey design while its theoretical foundation was anchored on population ecology theory. However, the population of the study comprised 198 executives and managerial staff of the four telecommunication firms in Nigeria. The study was a census as no sampling was done. Data were gathered using structured questionnaire. Tables, frequencies and simple percentage were used for data presentation. Pearson Product Moment Correlation wasused in testing the hypothesizedrelationship with the aid of the Statistical Package for Social Sciences (SPSS) version 21.0. Consequently, the study found that regulatory pressure of institutional isomorphism positively and significantly associates with survivability. The study thus concludes that regulatory pressure of institutional isomorphism is a survival-dependent pressure that performance-oriented telecommunication firms in Nigeria must progressively respect and abide by in order to obtain social legitimacy. Consequently, it recommends that the managers of telecommunication firms in Nigeria should endeavor to incorporate every aspect of regulatory standards laid down by the institutions they are dependent, such as NCC in their daily operations as a sure means of gaining social legitimacy which greatly facilitates their continuous survivability

Keyword:Regulatory Pressure, Survivability, Adaptability, Situation Awareness, Telecoms Firms

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59-73 download
8. ONLINE SHOPPING AND CUSTOMER SATISFACTION OF ADEKUNLE AJASIN UNIVERSITY STUDENTS AKUNGBA AKOKO, ONDO STATE, NIGERIA

Femi Seun BENJAMIN, Amamhe Christerbel ADARE, Arinola Funmilayo AKINDOWO

ABSTRACT:Growing numbers of shoppers search on-line to buy merchandise and services, gather product information or perhaps browse for enjoyment. however most on-line customers still complained regarding their discontentedness regarding their experiences with their provider thus, this study will investigate the level of satisfaction of customers that shop online in Akoko. Ondo state, Nigeria The populations of this study are customers that shop online in Akoko region, Ondo State, Nigeria. Since the population of this study is unknown; Mugenda & Mugenda (2004) formula were used to get the sample size, the sample for this study is 384 respondents, For this analysis, simple random technique was used on the population. The respondents were chosen indiscriminately. Primarily supply of knowledge was adopted. the most instrument of this study was structured form designed to gather data from the respondents, to supply answers to analysis queries and therefore the objective, data gathered on all relevant variables were analyzed mistreatment descriptive(frequencies, percentage, mean, and standard deviation) and inferential (regression) statistics with the employment of SPSS applied mathematics packages version 20. The results revealed that the predictor variable (possession/post-purchase convenience) were individually statistically significant to satisfaction. Possession/post p purchase convenience explained 12.2% of the variance in the Customer satisfaction. However, the overall effect of online shopping on customer satisfaction was significant (F= 56.782, p<0.00). The study recommends that organisation should capitalize on the technology and go online and also companies should to try and make it easy to return goods are damage back to the companies

Keyword:Online Shopping, Organisation, Possession Convenience, Customer Satisfaction, Post-purchase conveniences.

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74-83 download
9. PEACE BUILDING STRATEGIES USED BY NON-GOVERNMENTAL ORGANIZATION IN MITIGATING THE EFFECT OF BOKO HARAM CRISES IN NORTHEAST NIGERIA

Dr. HADIZA MALI and OSWALD RINKAT

ABSTRACT:This study examined Peace Building Strategies Used by Non-Governmental Organization in Mitigating the Effect of Boko Haram Crises in Northeast. The study employed secondary data obtained through Journals, articles, newspaper, text books etc were used to collect and present findings. Findings revealed that NonGovernmental Organizations (NGOs) are doing even more peace building activities than any official governmental agencies. In many of the areas in Northeast, they have long term presences that are afflicted with intractable conflicts in the region. Based on these findings, International partners are currently working with Nigerian government and Northeastern governors to ensure that peace building programme in the State are expand and taken to the inner villages because the rural poor in remote villages are the ones who are vulnerable to insecurity, economic exclusion, and social hardship.

Keyword:Peace building, insurgency, Humanitarian, Conflicts, Nongovernmental organisation Mitig

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84-94 download
10. Effect of Earning Management and Corporate Social Responsibility Disclosure on Tax Avoidance with Firm Size as a moderating variable, Survey on manufacturing companies listed on the Indonesia Stock Exchange

Nurlis, Nurlis1; Fitri Indriawati1 ; Meiliyah Ariani2

ABSTRACT:Government efforts to maximize tax revenue have encountered obstacles, including from the business world. This is due to different views in which the State considers taxes as a source of financing, while companies perceive taxes as a burden that can reduce corporate profits. The company also takes tax planning steps to avoid taxes by exploiting loopholes in tax regulations to minimize the tax burden that must be borne by the company. The research objective is to prove the direct effect of Earning Management and Corporate Social Responsibility Disclosure on Tax Avoidance and with Firm Size as a moderating variable. The sample used is the annual financial statements of mining companies listed on the IDX with data analysis techniques using Moderated Regression Analysis. The results showed that Earning Management had no significant effect in a negative direction on Tax Avoidance. Firm size cannot moderate the positive influence of Earning Management on tax avoidance. Corporate Social Responsibility Disclosure has no significant effect in a negative direction on Tax Avoidance. Firm size cannot moderate the negative effect of Corporate Social Responsibility Disclosure (CSRD) on tax avoidance

Keyword:Earning Management, Corporate Social Responsibility Disclosure, Firm Size, Tax Avoidance

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95-103 download
11. The Effect of Risks Factor Disclosure on Initial Returns

Robby Aditya Finaldo & Erna Setiany

ABSTRACT:This study uses data from 77 issuers listed on the Indonesia Stock Exchange (BEI) 2017-2019, to determine the effect of risks factor disclosure on initial returns. By using the SPSS 22 method, the results show that the variables of business risk, general risk, and investor risk have a significant effect on initial returns, while main risk does not have a significant effect on initial returns.

Keyword:Main Risk, Business Risk, General Risk, Investor Risk, Company Age, IPO Offer Size, Initial Return.

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104-109 download
12. THE EFFECT OF IMPULSIVE BUYING, AND HEDONISM ON PURCHASE DECISIONS IN ONLINE MARKETPLACE WITH SELF CONTROL AS INTERVENING VARIABLES

Indra Ade Irawan

ABSTRACT:This research uses quantitative research; the aim is to determine the influence of impulsive buying and hedonism on Purchasing Decisions in the Online Marketplace with Self Control as an Intervening Variable. The sample used in this study was 200 Online Marketplace Users in the South Tangerang City area. This study uses primary data with a questionnaire. The analytical method used to test the hypothesis is path analysis. The results showed that there was a direct effect of impulsive buying and hedonism on Purchasing Decisions at the Online Marketplace. Based on the path analysis test, the results of the direct and indirect effect of Impulsive buying

Keyword:Impulsive Buying, Hedonism, Self Control, Purchasing Decisions, Online Marketplace.

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110-125 download
13. Sustainability thoughts 131: How can the shift from normal liberal democracies to extreme liberal democracies be used to extract the democratic structure that leads to the rise of temporary and permanent authoritarianism from within?

Lucio Muñoz*

ABSTRACT:: It can be said that normal liberal democracies based on majority view rule or based on normal populism lead to normal democratic outcomes (NDO) under no complacency, one person one vote and everybody vote based systems. Normal liberal democracy thinking can be linked to political and legal loyalty to country/democracy/constitution as they are fundamental for normal democratic outcomes to persist when conflict arises in the democratic process between loyalty to country and loyalty to party. It can be said that extreme liberal democracies based on minority view rule or based on populism with a mask lead to extreme democratic outcomes (EDO) under effective targeted chaos or under full true majority complacency, in one person one vote and everybody vote based systems. Extreme liberal democracy thinking can be linked to political and legal loyalty to party/individual/movement as they are fundamental for extreme democratic outcome to persist when conflict arises in the democratic process between loyalty to party and loyalty to country. The coming of Brexit and Trumpism has been seen since 2016 by normal liberal democracy oriented politicians as unfortunate outcomes in the UK and in the USA without apparently realising that these extreme democratic outcomes are in essence the seeds of antidemocratic or autocratic based forces that aimed in order to survive at undermining or dismantling the normal democratic model and value system inside which through effective targeted chaos they comes to exist. As the legal and political loyalty in extreme democratic outcomes is to the party/individual/movement, in the case of the USA, loyalty is to Trumpism; and the case of the UK, loyalty is to Brexism, then they go in direct conflict with normal democratic values such as independent rule of law and loyalty to country/democracy. For this reason as long as the exism movement persist or gains ground, even if the country/democracy as a whole loses as the result of implementing the movement policies, it is seen as a country win, be it social or economic losses. For example, the UK 2016-2020 as a whole ended up worse off at the end of BREXIT, but the 4 year break up is portrayed by hard core supporters as a country win or the USA 2016-2020 as a whole ended up worse off after 4 years of “Make America Great Again”, but policies benefiting the minority view/rich only are presented by hard core supporters as country wins. Hence, extreme democratic outcomes are in essence, a temporary or permanent threat to the survival of the majority rule based liberal democracy inside which they comes to exist as once they exist their structure requires the undermining and/or dismantling of the normal liberal democracy structure and values through ongoing targeted chaos in order to ensure that in the long term they persist at all costs. Therefore, there is a need to understand and frame when extreme democratic outcomes are bound to be temporary or permanent once they come to exist. The discussion above makes the following questions very relevant: What is the structure of the paradigm shift from normal democratic outcomes (NDO) to extreme democratic outcomes (EDO)? What is the autocratic structure under which extreme democratic outcomes (EDO) need to operate in once they come to exist? What is the structure of temporary authoritarianism consistent with the shift short-term? What is the structure of permanent authoritarianism consistent with the shift long-term? What are the implications of the questions listed above when linked to the survival normal liberal democracies? Among the goals of this paper is to provide answers to the questions posed above.

Keyword:Normal democratic outcome, extreme democratic outcome, liberal democracy, normal liberal democracy, extreme liberal democracy, Brexism, Trumpism, no complacency, full true majority complacency, targeted chaos, effective targeted chaos, ineffective targeted chaos, true democracy, authoritarianism, temporary authoritarianism, permanent authoritarianism, normal populism, populism with a mask

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126-141 download
14. Impact of Foreign Institutional Investors and Domestic Institutional Investors on Market returns in India during pre and post lockdown period

Paras Mahajan , BBA(FIA) & Hamendra Kumar Porwal Phd, MBA(USA), CA & Dr. Sangeeta Porwal, M.Com, M.Phil, PhD, ICWA

ABSTRACT:This research paper explores the relationship between Foreign Institutional Investors (FIIs) and Domestic Institutional Investors (DIIs) on the Market returns in the pre and post lockdown period that was announced on 24th March 2020 to arrest the spread of corona virus, a break point from normal state of affairs. The paper builds on a broader literature of research that has highlighted the skewness in investment behaviour of FIIs and its relationship with stock market returns during the time of uncertainty. The study made use of statistical techniques like ADF (Augmented Dickey–Fuller) test to check the stationarity of the data variables, correlation analysis to study the general relationship between them, granger causality to establish a cause-effect relationship and regression analysis to infer the results with respect to the variables under study. The research establishes that FIIs are the driving force in the market in the pre lockdown period but DIIs influence the market returns in the post lockdown period. The results also indicate that domestic investor’s granger caused the investments by foreign investors in the pre lockdown period but the same did not hold true post lockdown. The research concludes that domestic investors provide stable capital to the stock market and foreign investors tend to indulge in sporadic buying and selling. Thus, the capital invested by FIIs should not be treated as of going concern but of momentum and speculative trading.

Keyword:Foreign Institutional Investors, Domestic Institutional Investors, NSE Nifty Returns, Dickey- Fuller Test, Granger Causality, regression analysis.

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142-160 download
15. ANALYSIS OF REGIONAL GOVERNMENT FINANCIAL PERFORMANCE IN SOUTH NIAS DISTRICT

Swarmilah Hariani

ABSTRACT:This study aims to analyse the ratio of regional independence and financial ratios to the financial performance of Local Governments in the South Nias District for the 2015-2019 fiscal year. 2019. This research is a descriptive study using analysis techniques to analyse the ratio of regional independence and financial ratios to the financial performance of Local Governments in the South Nias District. The results of this study are seen from the ratio of regional independence, the financial performance of the South Nias District Government during 2015-2019 can be said to have not been optimal. This is because the level of regional independence is at a percentage level below 25% or what is called the instructive relationship pattern. Judging from the efficiency ratio, the financial performance of the South Nias District Government During 2015-2019 can be said to be very efficient, at a value below 60%. Judging from the effectiveness ratio, the financial performance of the District Government in South Nias during 2015-2019 can be said to be effective, because the regional government has been able to realize the regional original revenue. budget according to what is budgeted, where the average percentage of realization is already above 90%, and lastly, it can be seen that the growth rate of pad during 2015- 2019 can be said to have not been optimal. this is because the growth rate of pad is still in fluctuating conditions.

Keyword:Regional Independence Ratio and Financial Ratio and Financial Performance

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161-171 download
16. Elasticity of Public Expenditure on Primary Education in Kenya (1978 - 2018)

Paul Joshua Mugambi

ABSTRACT:Education is key to any meaningful economic development of any country world over; Education is responsible for production of requisite human capital for necessary for economic development. Indeed, countries which have advanced economically and flourished in business have invested significantly in education starting from the primary level. Investment in primary education is vital for any economy which endeavours to remain on the development trajectory. Although the Kenya government has been revising its budgets upwards over time, the degree of responsiveness of public expenditure relative to changes in the determinants of education quality at primary level has been a mismatch. For instance enrolment in public primary schools has been increasing progressively since the inception of 844 system of education but government capitation remained constant. The main objective of this study was to analyse the elasticity of public expenditure relative to key primary education quality determinants namely staffing situation, teachers’ remuneration, institutional infrastructure and enrolment at primary level of education. The study sought to test the composite null hypothesis that total public expenditure on education is elastic with respect to the following variables at primary level of education in Kenya during the sample period: Students enrolment, Staffing situation, Average annual teachers’ salaries and, Institutional infrastructure. The study utilised multiple regression model premised into Cobb-Douglas production function to analyse the elasticity of government expenditure to changes in selected control variables at primary education level. The findings of the study revealed that public expenditure was quite responsive to changes in institutional infrastructure, staffing and teacher remuneration at primary level of education. This implied that more resources were allocated towards building primary schools and employment of additional teachers as public expenditure changed during the review period. The study concludes that, in primary education, the government gave more support to staffing, establishment of additional schools and increasing teachers’ salaries. However, the government was less sensitive to changes in student enrolment.

Keyword:Public expenditure; Elasticity; Primary education

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172-179 download
17. EFFECT OF PROJECT MANAGEMENT PROCESSES ON PROJECT SUCCESS

Augustine Olorunfemi Obalemo

ABSTRACT:Project management is a strategic competency that enables entities to link project success to business goals. The purpose of this study was to investigate the influence of project management processes on the project success of selected private sector infrastructure projects. The study was guided by four research objectives namely: to determine the influence of project initiation and planning process on project success; to examine the influence of project execution process on project success; to investigate the influence of monitoring and controlling of projects on project success; and to establish the influence of project closure processes on project success. The study focused on construction firms Abuja headquarters, from where all projects are centrally managed. Project management was overseen by a team of project managers who worked closely with other functional units such as sales and marketing, finance, quality and audit, technical units, customer support and procurement. Descriptive survey research design was adopted for the study. This study finds out that if these project management processes are well managed, there is a very high possibility of having a viable project that will guarantee a sound business success. It is recommended that more attention be placed on organizing project management processes according to their impact and influence.

Keyword:Project Management Processes Success

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180-193 download
18. CURRENT SITUATION AND SOLUTIONS TO PROMOTE THE ROLE OF ETHNIC MINORITY WOMEN IN THE POLITICAL SYSTEM FACILITIES IN THE NORTHWEST PROVINCES OF VIETNAM TODAY

Tran Ngoc Hang

ABSTRACT:Ethnic minority (ethnic minority) female cadres in the grassroots political system (CCT) play a very important and strategic role in the Northwest provinces as well as in the three provinces of Dien Bien. Lai Chau and Son La of Vietnam today. This is not only the goal but also the driving force for the process of accelerating the industrialization and modernization of agriculture and rural areas in the country in general and the Northwest in particular. They have a particularly important role in the strategy of economic, political, social development and defense security consolidation in ethnic minority and mountainous areas in the North of Vietnam.

Keyword:Female staff; Female cadres of ethnic minorities; Grassroots political system

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194-200 download
19. Determination of Financial Distress in Manufacturing Companies on the Indonesia Stock Exchange

Putu Adi Paramartha and Prof. Dr. Ni Luh Putu Wiagustini, SE. M. Si

ABSTRACT:This study aims to determine the effect of several financial ratios consisting of liquidity ratios, profitability and leverage in predicting financial distress in manufacturing companies on the Indonesia Stock Exchange in 2018. The sampling technique was carried out using purposive sampling with criteria 1 for healthy companies and 0 for companies experiencing financial distress are measured using operating profit before taxes and interest. The results of the research using logistic regression show that financial ratios have an influence on predicting financial distress, shown in the current ratio which has a positive effect on financial distress with a beta value of 0.710, return on assets has a positive effect on financial distress with a beta value of 202.876 and the debt ratio has a positive effect on financial distress. with a beta value of 2.321.

Keyword:Current ratio, Return of assets, Debt ratio, Financial distress.

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201-208 download
20. THE EFFECT OF INSTITUTIONAL OWNERSHIP, MANAGERIAL OWNERSHIP, FAMILY OWNERSHIP, AND INDEPENDENT COMMISSIONERS ON COST OF DEBT

Siska Widia Utami

ABSTRACT:This study aims to provide understanding and knowledge to the public, especially investors and creditors regarding the effect of institutional ownership, managerial ownership, family ownership, and independent commissioners on cost of debt and can be used as a reference for further researchers as well as a reference for stakeholders (investors, creditors, and the government.) in making decisions that are relevant and reliable. The method used is quantitative research with secondary data taken from annual company reports with data collection techniques using purposive sampling. The data analysis used is multiple linear regressions. The populations in this study are all manufacturing companies listed on the Indonesia Stock Exchange during 2017- 2019. The number of research samples as many as 54 data. The results of this study indicate that: (1) Institutional ownership has no significant effect on the Cost of Debt. (2) Managerial Ownership has no significant effect on the Cost of Debt. (3) Family ownership has no significant effect on the Cost of Debt. (4) Independent Commissioner has significant effect on the Cost of Debt.

Keyword:ownership structure, independent commissioner, cod

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209-219 download
21. The Effect Of Good Corporate Governance And Leverage Toward Company Value With Profitability As A Moderating Variable

Roy Budiharjo

ABSTRACT:The main purpose of this study was to determine the effect of good corporate governance mechanisms which consists of the composition of the Audit Committee, Institutional Ownership and Independent Commissioners, and leverage on firm value with return on assets as moderating. Some secondary data were collected as a sample from companies that included in the list of the Consumer Goods Sub-Sector listed in the Indonesia Stock Exchange in the period 2015 - 2018.The sampling technique which used in this study was purposive sampling method with the criteria as (1) listed in the Indonesia Stock Exchange from 2015 to 2018. (2) Publish the audited financial reports in the period 2015-2018 which was in Rupiah currency. (3) having an advantage. Some data that required in this study were taken from the Indonesian Capital Market Directory (ICMD) in 2015-2018. Multiple linear regression analysis was used in this study where the partial testing was analysed using the t statistical test and the simultaneous testing was analysed using the ANOVA statistical test and classical assumption test was conducted first before it. The results of this study shows that Good Corporate Governance which proxied by the Audit Committee has an effect on firm value, while Institutional Ownership and Independent Commissioners have no effect on firm value; Leverage and Profitability have a positive effect on firm value; Profitability is only able to moderate the audit committee, while Institutional Ownership and Independent Commissioners has no effect even though it was moderated by profitability; and Profitability is able to mediate the effect of Leverage on Firm Value.

Keyword:audit committee, independent commissioner, leverage, firm value, return on assets

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220-234 download
22. ANALYSIS OF MOTIVATION ON TEACHERS’ BEHAVIOR

Shreedevi Shintri & Dr. Veerendrakumar M Narasalagi

ABSTRACT:Motivation is perceived to be a driving force behind any individual’s actions; it is the willingness to do something in a particular manner, to reach a planned goal. Intrinsic motivation to perform a particular task generally leads to self-satisfaction and is viewed positively whereas extrinsic motivation is viewed negatively as it may be a result of external force (Kuvaas, B., Buch, R., Weibel, A., Dysvik, A., & Nerstad, C. G., 2017). American Psychological Association (APA) has defined Motivation as “the impetus that gives purpose or direction to behavior and operates in humans at a conscious or unconscious level.”; hence it is evident that Motivation influences the behavior of any individual. Teachers are believed to have a greater influence on the intellectual, social, and behavioral aspects of students and hence a teachers’ attitude and behavior play a vital role in the process of influence. A teacher is perceived to be motivated to give his/her best, which in turn is seen in his/her behavior in the school or on the students. The current paper tries to assess the influence of motivation on the behavior of teachers in terms of Acceptance (Positive behavior) and Avoidance (Negative behavior). Motivational Analysis of Organisation-Behavior (MAO-B) instrument, developed by Dr. Udai Pareek, assessing 6 dimensions of motivation was administrated for the study. A total of 51 school teachers responded to the study. The result indicated that motives like Influence, Affiliation and Extension, contributed to the positive (Approach) behavior formation among teachers.

Keyword:Behavior, Motivation, MAO-B

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235-242 download
23. The Impact of Entrepreneurial Characteristics on the Business Resiliency of Micro, Small and Medium Enterprises in the Philippines

Mr. Donn Enrique L. Moreno, MBA

ABSTRACT:The purpose of this study is to determine which entrepreneurial characteristics have a more significant influence on the business resilience of micro, small and medium enterprises in the Philippines and the extent to which they do so. Entrepreneurial characteristics used are risk propensity, need for achievement, and locus of control, optimism, competitiveness, and innovativeness, while entrepreneurial resilience was measured using the Connor–Davidson Resilience Scale 10. Convenience and snowball sampling technique was chosen with 160 business owners operating for more than five years and considered surviving participated and completed the survey. The data wereanalyzed using descriptive statistics, factor analysis, and correlation. Cronbach’s alpha was utilized to measure internal consistency and reliability. The results revealed that entrepreneurial characteristics, specifically innovation, optimism, and competitiveness, exhibit a strong positive influence on entrepreneurial resilience. Ways to strengthen the ability to withstand disasters and market challenges through developing programs and policies supporting small business owners aligned to nurture entrepreneurial characteristics are suggested to ensure the sustained survival of small business owners.

Keyword:entrepreneurship, entrepreneurial characteristics, resilience

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243-253 download
24. DETERMINING VARIABLES OF FINANCIAL DISTRESS

Angela Dirman

ABSTRACT:The research objective to be achieved is to provide understanding and knowledge to the public, especially investors and creditors, regarding the determinants of financial distress in retail companies in Indonesia and can be used as a reference for further researchers as well as a reference for stakeholders (investors, creditors and government) in making relevant and reliable decisions. The method used is quantitative research with secondary data taken from the financial statement data of go public retail companies 2015-2019 with data collection techniques using purposive sampling method with criteria that have been determined by the researcher using a causal relationship design. Total samples obtained were as many as 74 samples. The data analysis used is multiple linear regression tests. The results of this study show that leverage has a negative effect on financial distress, operating capacity has no effect on financial distress, and profit margin has a positive effect on financial distress.

Keyword:leverage, operating capacity, profit margin, financial distress

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254-262 download
25. POVERTY REDUCTION; THE IMPACT OF FOREIGN DIRECT INVESTMENT IN NIGERIA

1 ADIGUN, Abiodun Oladele. and 2 OKE, Dorcas Funmilola

ABSTRACT:The study examines the poverty reducing impact of foreign direct investment (FDI) in Nigeria between 1992 and 2016,sectoral inflow of FDI, as well as the factors preventing the inflow of FDI into the economy making it difficult to achieve economic growth and development. Secondary data was sourced from World Development Indicator (WDI). The regression analysis of ordinary least square (OLS) was adopted to examine the poverty reducing impact of foreign direct investment. Augmented Dickey Fuller Test (ADF) unit root test was used to test for stationarity of the data series and ARDL was thereafter adopted because of the level of stationarity of the variables. The regression result revealed that there is little correlation relationship between foreign direct investment and poverty reduction and the ADF result showed the presence of stationarity among the variables data set, while the ARDL result confirmed the existence of foreign direct investment (FDI) has a significant negative effect on poverty reduction in the short run at 5% level of significance. The study established that foreign direct investment as an engine of economic growth and also key in alleviating poverty has often been directed to sectors with low impact on poverty reduction. The study recommends that government should intensify efforts to encourage the inflow of foreign direct investment to sectors that has very high capacity for poverty reduction, formulate favourable policies and increase the ease of doing business in the country. FDI inflows should be diversified from oil sector to non -oil sector to ensure it generate more employment opportunities for poverty reduction.

Keyword:poverty, foreign direct investment, unemployment

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263-274 download
26. TEACHING ETHICS AS DETERMINANTS OF TEACHERS' JOB EFFECTIVENESS IN PUBLIC SECONDARY SCHOOLS IN OKIGWE EDUCATION ZONE, IMO STATE

Israel Chijiuka Oparaji, Ifeanyichukwu Ugwu, Gladys Chime.

ABSTRACT:In this study, the researcher investigated teaching ethics as determinant of teachers' effectiveness in public secondary schools in Okigwe Education Zone, Imo State. The descriptive research design was adopted in the study. Two research questions and two hypotheses guided the study. The population of the study consisted of 27,650 teachers in the study area and the proportionate sampling technique was used to choose 518 teachers as the sample size of the study. The instrument that was used for data collection was a 10-item questionnaire titled, “Teaching Ethics as Determinant of Teachers' Job Effectiveness in Public Secondary Schools in Imo State Questionnaire, (TEDTJEPSSISQ)”. The instrument was validated by three experts, two from the Department of Educational Management and Policy and one from the Department of Educational Foundation, all from the Faculty of Education, Nnamdi Azikiwe University, Awka. The instrument was divided into two sections. Section A dealt with teaching ethics and teachers' attitude to work while section B was concerned with teaching ethics and teachers’ job effectiveness with the two sections having an average correlational value of 2.84 which was considered high enough for the study. The reliability of the instrument was established by a pilot-test and analysis using cronbach alpha. For the purpose of analysis, each of item was weighted and scored as; strongly Agreed (SA) = 4points, Agreed (A) = 3points, Disagreed (D) = 2points, Strongly Disagreed (SD) = 1point. Pearson Product Moment Correlation was used to answer the research questions and test the hypotheses at 0.05 level of significant. In testing the hypotheses, if p-value was less than 0.05 (p < 0.05) the null-hypothesis was rejected but where it is otherwise, the null-hypothesis was accepted. The finding of the study among others is that the attitude of some teachers to work needs much to be desired. It was therefore recommended that teachers should be made to imbibe the ethics of their profession to enhance their job effectiveness.

Keyword:Teaching Ethics, Teachers’ Job Effectiveness, Public Secondary Schools

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275-281 download
27. CAUSES AND CONSEQUENCES OF RURAL-URBAN MIGRATION IN DAMATURU, YOBE STATE, NIGERIA

Dr Hadiza Mali Bukar & Hussaini Ibn Mohammed & Bulus James Ngada

ABSTRACT:In most of the contemporary rural areas, a result of rural-urban migration is a rapid deterioration of the rural economy leading to chronic poverty and food insecurity. In Nigeria, the rate of migration from rural areas to urban areas has become alarming as more people drift into the urban centres. Large numbers of people moved to the cities in search of work; it is against this backdrop that this paper examined the causes and consequences of rural-urban migration in Yobe state with particular reference to Damaturu Town. Survey was carried out amongst 120 respondents drawn from within the city and the outcomes indicate that the major causes of rural urban migration are seeking for employment and business opportunities. Other factors include poverty, unemployment, lack social amenities and governmental policies that can bring the rural dwellers close to the Government. This massive migration was caused, in large part, by the jobs created by the industrial system in the urban areas. But it presented many difficulties for those people who had to adjust to urban life. In addition, the expansion of the cities produced a seemingly endless list of urban problems among which are overcrowding, pollution, noise, traffic congestion, social vices among others. However, recommended that government should provide social amenities and facilities in the rural areas and jobs opportunities in the rural areas. Vocational training centres should be established and properly equipped in the rural centres for training and self-employment.

Keyword:Rural-Urban Migration, Poverty, Unemployment, Economy, & Social Amenities.

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282-287 download
28. Examining the Relationship Between Differentiated Instructional Practices and Middle School NAEP Reading Scores

Renee Wulff1 , Mingyuan Zhang2*

ABSTRACT:The objective of this quantitative study was to analyze data from the 2019 the National Assessment of Educational Progress (NAEP) Reading scores compared to variables that represented differentiated and individualized approaches to instruction. Specific variables were analyzed utilizing Cohen’s d effect size calculations and significance tests. Variables utilized for this study included how often educators utilized teamteaching practices, differentiation practices, and ability grouping. Additionally, two staffing variables were evaluated. The first staffing variable asked teachers how often they had access to a special education teacher and the second asked how often educators utilized a reading specialized for ability grouped instruction. The results of the NAEP data analysis found that differentiated instruction and teaching practices had no significant impact on student achievement results on the 2019 8th grade NAEP reading assessment. This study found that some of the variables analyzed led to a decrease in student achievement the more often differentiated instructional strategies were utilized to individualize support for students. The findings from this study found that differentiation may not be a factor that improves student outcomes, and implications addressed focusing on differentiation as a teacher management tool rather than a tool to improve student achievement in future studies.

Keyword:differentiation, individualization, ability grouping, grouping strategies, NAEP

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288-306 download
29. SUGGESTION SYSTEMS (KAIZEN TEIAN): EFFECTIVE TOOL FOR EMPLOYEE PARTICIPATIONIN CONTEMPORARY ORGANIZATIONS

1. Iorhen, Peter Terna, 2. Adagba James Suru, 3. Nenger Iorkpen

ABSTRACT:The paper is aimed at discussing suggestion systems as an instrument to be deployed by modern organizations to generate inputs in form of ideas and suggestions from employees for organizational improvement and productivity. These ideas and suggestions are usually generated from proposals, forms, suggestion boxes and advanced technological systems. It is otherwise known as Kaizen Teian cultures which enable organizations to create a participative work environment for employees to come up with creative ideas and suggestions which are harnessed, processed and evaluated using a formalized structure to improve work processes and procedures. The methodology for this paper is purely descriptive and the use of materials from secondary sources. Areas covered include origin of suggestion systems, elucidation of concepts, critical suggestion system components, and functioning phases in suggestion systems, relevance of suggestion systems, challenges of suggestion systems and drivers of successful suggestions systems. Therefore, the paper concluded that generating creative ideas and opinions from employees for organizational improvements and innovations can be achieved only by adopting a suggestion system of operations to enable employees participate in the day -to-day activities and willingly contribute their creative ideas and opinions.

Keyword:Suggestion systems, kaizen teian, effective, tool, employee, participation, contemporary organizations

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307-317 download
30. LESSONS FROM DEVELOPED COUNTRIES FOR VIETNAM'S MONEY POLICY IN THE CURRENT CONTEXT

Than Thi Vi Linh

ABSTRACT:In 2020, the world economy will experience complicated developments, trade tensions between major economies will increase, and the COVID-19 pandemic will have a negative impact on the global economy. The process of "normalizing" monetary policy of countries quickly reversed to easing, unprecedented large-scale fiscal stimulus programs did not save the global economy from sinking deeper into recession. the Great Depression of 1930 with the world economic growth falling deeply - 4.4% according to the October 2020 forecast of the International Monetary Fund. In order to limit the negative impacts of the epidemic on the economy, central banks of all countries quickly launched strong policies, such as cutting interest rates, providing liquidity support for commercial banks, etc. even support for private businesses. Although there are differences in the tools that central banks use, in general, monetary policy has played a good role in supporting the economy. On the basis of grasping the lessons of monetary policy, developed countries draw lessons for Vietnam to take the right steps in accordance with the new context.

Keyword:Monetary policy, lessons, developed countries, Vietnam

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318-324 download
31. GENDER DIFFERENCES IN FINANCIAL MANAGEMENT AND ITS LITERACY

Triyani Budyastuti

ABSTRACT:Micro, Small and Medium Enterprises (MSMEs) have a significant role in Indonesia. They are part of an effort in accelerating economic development in Indonesia, supporting economic growth and opening up new jobs. However, these small and medium enterprises in general do not have good financial management while in fact their role is pivotal in especially domestic economy. The MSME entrepreneurs need to separate their personal and business assets if they target increasing growth in their business income. One particular thing to be heeded in this regard is the importance of recording routine transactions. This way they may leave ineffective traditional ways of recording their finances. Gender differences maybe one hurdle to cope with. This study aims to look gender differences in financial literacy and financial management of MSMEs in Kelurahan Sudimara Timur Ciledug. The area was chosen to be the research site because it was easy to distribute questionnaires. The sample technique used by the researcher was a saturated sample of the assisted MSMEs in Kelurahan Sudimara Timur Ciledug. This research uses a descriptive method. The results show that there are differences in financial literacy and financial management. It turns out that men are better at managing finances and financial literacy than women

Keyword:Gender, Financial Literacy, Financial Management, MSMEs

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325-331 download
32. THE IMPACT OF GRDP, POPULATION AND FISCAL BALANCE FUND ON ORIGINAL LOCAL INCOME IN DISTRICT/ CITY IN BENGKULU PROVINCE

Swarmilah Hariani

ABSTRACT:This study aims to determine and prove the impact of gross regional domestic product, population, and balance fund on local revenue in districts/ cities in Bengkulu Province. The populations of this study were all districts/ cities in Bengkulu Province, amounting to 9 districts and 1 city. The sample method used was saturated sample. The sample consists of the entire population, using local government financial reports, regional financial statistical reports, and regional statistical reports for the period 2015 - 2019. The method of analysis used in this study is multiple linear regression analysis. Research results gross regional domestic product has a significant effect on original local income in districts/ cities in Bengkulu Province. Total population and balance fund have no significant effect on original local income in districts/ cities in Bengkulu Province.

Keyword:Gross Regional Domestic Product, Population, Balance Fund and Original Local Income.

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332-339 download
33. ETHICAL CONSIDERATIONS IN COUNSELLING FOR PRIMARY SCHOOL ADMINISTRATION IN BENU STSTE

DR. (MRS.) ADIKWU, VICTORIA OGWA

ABSTRACT:The study examined ethical considerations in counseling for primary school administration in Benue state. The study was a descriptive survey. The population of the study comprised 126 primary school headteachers and 1,242 primary school teachers in public primary schools in Benue state. Out of the population, samples of 18 head-teachers and 198 teachers were selected through stratified random sampling technique. The instrument used for data collection was 24-item questionnaire. Data collected were analyzed using mean, standard deviation and t-statistic. The finding of the study shows that excellent ethical exemplary behaviour, profession knowledge on ethical issues and moral sensitivity are the issues to be considered in school discipline. The results of the study also indicates zero tolerance to examination malpractices, punctuality to examination venues, conducive examination hall and communication of examination values as ethical considerations in the administration of examination in primary school in Benue state. It was recommended that Teacher Registration Council of Nigeria should ensure that teachers comply with the code of conduct that guides teachers on school disciplinary problems. It was also recommended that Benue state Examination Board should spell out examination ethics clearly to both teachers and students.

Keyword:Ethical, Counselling, School and Administration

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340-346 download
34. How can the Direct and indirect contributions of urban Agriculture be maximised to create more food secure and sustainable cities

Edmond Z Samutereko

ABSTRACT:This paper looks at the ways in which urban agriculture can be promoted in order to maximise the direct and indirect benefits we get from it. Urban Agriculture used interchangeably with urban farming is the practice of growing crops and rearing animals in the cities and towns. The direct benefits include the increased access to food and income generation among other benefits while the indirect benefits include improved nutrition, employment creation, and economic development. All these benefits whether direct or indirect can be maximised through increased access to finance for urban poor farmers and vulnerable women, access to water supply to sustain farming, creation of markets for the produce, infrastructure development, organising the farmers into groups, education and training, and the municipalities adopting the regulations that are relevant to poor farmers. With these ways urban agriculture can be sustainable bearing in mind that there are effects such as pollution of the environment and environmental degradation which need to be minimised by applying good land use mechanisms for sustainability.

Keyword:Urban agriculture, sustainable farming, food secure, sustainability, promotion

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347-351 download
35. THE EFFECT OF SAFETY, EASY AND PROMOTION ON THE BEHAVIOR OF FOOD E-COMMERCE USE SYSTEM IN THE COVID-19 PANDEMIC TIME

Diah Iskandar and Istianingsih

ABSTRACT:Indonesia faces a number of challenges in fulfilling community food amid the Covid-19 pandemic, not only from the production side, community policies to maximize activities from home, which is a challenge for the distribution of community food. The impact of covid - 19 is not only detrimental to the state in terms of health but will also have a major impact on the economic sector including in terms of food besides health, the agricultural sector must be ready to be at the forefront against the spread of Covid - 19. the government encourages livestock business actors to market their livestock products through digital platform to overcome restrictions and limitations during the Covid-19 pandemic in marketing livestock products. Advances in information technology must be utilized in providing great opportunities for small business actors, micro and medium-sized livestock sector for the development of access and marketing networks that are more efficient and accessible to anyone on a digital basis. This study aims to determine the effect of security, convenience and promotion on the behavior of the food e-commerce system during the Covid-19 pandemic. by using multiple linear regression. This research was conducted in the Greater Jakarta area using a survey method. This study obtained 150 respondents who used the Food E-Commerce Application such as Sayurbox, TukangSayur.co, Tanihub and Happy Fresh. Rego Pantes, Limakilo and Etanee and so on. Researchers used SPSS.20 software to test research data. The benefit of this research is to provide additional information and theory development related to the Effect of Security, Ease and Promotion of the Behavior of the Food E-Commerce System During the Covid-19 Pandemic. It also relates to Accounting Information Systems, E-Commerce, and Business and Professional Ethics. This research is expected to help Food E-Commerce Application Users such as Tanihub, Agromaret, LimaKilo and others in making food purchase decisions online. In addition, companies engaged in online agribusiness and food are also expected to be able to maintain and increase the trust of their users. The results of the analysis for this model show that, Safety, Ease, and Promotion of the Food E-Commerce User community have a positive and significant effect on the Behavior of the Food E-Commerce Usage System. It also relates to Accounting Information Systems, E-Commerce, and Business and Professional Ethics. This research is expected to help Food E-Commerce Application Users such as Tanihub, Agromaret, LimaKilo and others in making food purchase decisions online. In addition, companies engaged in online agribusiness and food are also expected to be able to maintain and increase the trust of their users. The results of the analysis for this model show that, Safety, Ease, and Promotion of the Food E-Commerce User community have a positive and significant effect on the Behavior of the Food E-Commerce Usage System. It also relates to Accounting Information Systems, E-Commerce, and Business and Professional Ethics. This research is expected to help Food ECommerce Application Users such as Tanihub, Agromaret, LimaKilo and others in making food purchase decisions online. In addition, companies engaged in online agribusiness and food are also expected to be able to maintain and increase the trust of their users. The results of the analysis for this model show that, Safety, Ease, and Promotion of the Food E-Commerce User community have a positive and significant effect on the Behavior of the Food E-Commerce Usage System. LimaKilos and others in making food purchasing decisions online. In addition, companies engaged in online agribusiness and food are also expected to be able to maintain and increase the trust of their users. The results of the analysis for this model show that, Safety, Ease, and Promotion of the Food E-Commerce User community have a positive and significant effect on the Behavior of the Food ECommerce Usage System. Lima Kilos and others in making food purchasing decisions online. In addition, companies engaged in online agribusiness and food are also expected to be able to maintain and increase the trust of their users. The results of the analysis for this model show that, Safety, Ease, and Promotion of the Food ECommerce User community have a positive and significant effect on the Behavior of the Food E-Commerce Usage System.

Keyword:E-Commerce, Security, Convenience, Promotion, Food,

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352-371 download
36. Job performance, Innovative Work-behaviour, Job Satisfaction and Psychological Ownership: Evidence from Insurance Sector

Melisa Erdilek Karabay

ABSTRACT:The phenomenon of psychological ownership associated with employee attitudes and behaviours has frequently been the subject of recent academic research. The present study aims to reveal the outcomes of psychological ownership. Online survey was conducted on a sample of 435 employees from insurance companies, located in Istanbul. Data was collected through convenient sampling method. Findings showed that, psychological ownership positively affects employees’ job outcomes, specifically, task and contextual performance, job satisfaction and innovative work-behaviour. Practical implications and further recommendations are also discussed.

Keyword:Psychological ownership, Task performance, Contextual Performance, Innovative Work-behaviour, Job Satisfaction.

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372 - 385 download
37. STRATEGIC MANAGEMENT OF ENTREPRENEURSHIP EDUCATION IN UNIVERSITIES, NORTH CENTRAL STATES OF NIGERIA

Dr. (Mrs.) MANDO, PATRICIA NGUWASEN

ABSTRACT:The study investigates strategic management of entrepreneurship education in universities, North central states of Nigeria. The focus of the study was on the strengths, and opportunity in the management of entrepreneurship education in the universities. A descriptive survey design was adopted for the study. The sample for the study was composed through a multi-stage sampling technique. This gave a sample of 763 respondents used for the study. Based on the review of literature, two research questions and two null hypotheses guided the study. A questionnaire titled, Entrepreneurship Education Strategic Management Questionnaire (EEDSMQ) was designed and used for the study. This instrument was validated and the overall reliability ascertained to be 0.76. From data collected, mean and standard deviation were used to answer the research questions while T-test statistic was used to test the null hypotheses at 0.05 level of significance. Results show that the strength of entrepreneurship education in universities among others includes availability of funds by the government and for in-service training of entrepreneurship lecturers; and high enrolment of students for the EED programme. Results further show that there is no significant difference between the mean responses of lecturers and coordinators on the strength, and opportunities to entrepreneurship education in the Universities. Based on this, the work recommends that, the universities authorities should make provision for lecturers to go for workshops or seminars so as to be exposed to current trends in EED programme. The Federal Government of Nigeria should maintain a policy aimed at making adequate fund available for entrepreneurship education in the universities.

Keyword:Strategic Management, Entrepreneurship, University.

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386 - 398 download

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