International Journal of Management studies and Social Science Research

Peter A. Stanwick 1 and Sarah D. Stanwick 2

ABSTRACT:Cargill is the largest privately held firm in the United States. The company operates in five major market segments: food ingredients and bio-industrial; animal nutrition; protein and salt; agricultural supply chain; and metals and shipping. Cargill faces a number of significant challenges related to how its operations encourage deforestation globally. The purpose of this research is to identify the areas where Cargill is either directly or indirectly involved in deforestation globally. Cargill is actively involved in soy, cocoa and palm oil production which are all crops that cause farmers to clear cut native forests to plant these crops. This research highlights Cargill’s checkered past in addressing these issues as well as provides some guidance as to how Cargill can improve its sustainability performance related to deforestation in the future.

Keyword: Cargill, deforestation, sustainability

Isaac D.Ta, Yobolo A.Sb, Aghegho. Ic

ABSTRACT:This study focused on the assessment of senior secondary school students’ problems in the use of CBT in Delta Central Senatorial District of Delta State. The study investigated CBT problems encountered by senior secondary school students. To achieve this purpose, three (3) research questions and three (3) hypotheses were formulated to guide the study. Theoretical and empirical findings of related literature were reviewed. Ex-post facto research design was adopted in the study. The sample consisted of one thousand nine hundred and twenty (1,920) senior secondary school students drawn from thirty-two (32) selected schools in Delta Central Senatorial district of Delta State. A stratified random sampling and simple random sampling technique were used to select 1,920 students (960 males and 960 females) of public and private schools. Face and content validity of the instrument used was established. The reliability of the instrument was determined using Cronbach Alpha to obtain the reliability co-efficient of 0.94, 0.75 for questions on network problem, 0.77 for questions on facilities' problem, 0.81 for questions on skills/manpower problem and 0.51 for questions on power problem. The scores obtained from the questionnaire were analyzed using t-test Mean was used to answer research questions. A mean of 2.50 was adopted as a bench-mark for acceptance of items. While, t-values form t-table were used to test the hypotheses at 0.05 alpha level of significance. The findings revealed that senior secondary school students from rural areas, public senior secondary students encountered more of CBT problems. Based on the findings, the researcher recommends that secondary schools (public and private) in the rural areas, public secondary schools (Rural and Urban) should be equipped for computer-based test. Also, that network providers and electricity companies should extend their services to rural areas. Finally, that computer education (theory and practical) should be made compulsory for all students from JSSI to SSS3.

Keyword: ASSESSMENT- value judgment pass on students respond on the problems encountered in computer -based test with respect to a standard parameter or bench- Mark.

Dr Rustan

ABSTRACT:This type of qualitative research through phenomenological approaches, while the results of the study show that the empowerment of the poor can be done gradually through three phases, namely: (1) initial phase, where the most dominant government and the people are passive; (2) participatory phase; where the process of empowerment comes from the government with the community, and (3) the emancipatory phase, the community can already find its strength so that it can make reforms in actualizing itself by talking to three main targets, namely: (1) increasing the income of the community at the lower level and decreasing the number of people below the poverty line; (2) the development of the capacity of the community to increase the productive socio-economic activities of the community in rural areas; and (3) the development of community capabilities and the increasing institutional capacity of the community.

Keyword: Coastal, Community, Economy, Strategy, Empowerment

1*Patrick Omondi, 2**Maria Onyango, 3***Elijah Museve

ABSTRACT:It is believed that implementation is the basis of success/failure of organizational goals. It accounts for rewards attained in efficient and effective resources mapping, distribution and utilization. Kakamega County Urban Water and Sanitation Company has recorded below requisite supply of water from its water resources. Like all water services, they operate with a strategic management plan. This study sought to establish the effects of strategic implementation on water service provision in Kakamega County, Kenya. The study was guided by the following objectives: Determine the effect of staff competency in strategy implementation on urban water service provision in Kakamega County. It was anchored on the systems theory and the resource-based theory. The study targeted 176 employees of Kakamega County and Urban Water Sanitation Company of out of whom 130 were selected using Krecjie and Morgan (1970). Mixed methods design was used to collect data with semi- structured questionnaire was used to collect primary data from the regular staff while interview guide was used to collect qualitative information from KII who were the senior managers. Data was analyzed with the help of computer supported software (SPSS) and presented using descriptive and inferential statistics techniques while qualitative results were presented thematically in prose. System Model and and Resource Based -Theory supported study variables. The study adopted multiple linear regression in testing hypothesis. The study revealed that staff competency in strategy implementation had a significant effect on water service provision in Kakamega County. The study recommends adoption of the competency-based strategic management model that allows for the use of human resource management efforts to plan, capture, develop and evaluate the competencies that are necessary to meet water service provision objectives at the different levels.

Keyword: Staff competency in strategy implementation; water service provision

Mmaduka, Rosemary Ukamaka 1 ; Francis N Udeh 1 ; Nestor Ndubuisi Amahalu 1 ; Obi, Juliet Chinyere 1

ABSTRACT:This study ascertained the effect of cash conversion cycle on capital structure of quoted manufacturing firms in Nigeria from 2008-2020. Specifically, this study determined the effect of inventory turnover period, average collection period and average payment period on debt-to-equity ratio. Panel data were used in this study, which were obtained from the annual reports and accounts of fifteen (15) manufacturing firms for a thirteen year period spanning from 2008-2020. Ex-Post Facto research design was employed. Inferential statistics using Pearson correlation coefficient, Heteroskedasticity test and Panel least square regression analysis were applied to test the hypotheses of the study. The results showed that inventory turnover period, average collection period and average payment period have a significant but negative effect on debt-to-equity ratio at 5% level of significance respectively. The study recommended inter alia that firms should maintain average payable days as low as possible as this can keep suppliers happy and might also allow the firm to take advantage of any trade discounts, thereby reducing the debt ratio and making the company to have more money which is good for working capital and available cash flows.

Keyword: Inventory Turnover Period, Average Collection Period, Average Payment Period, Debt-To-Equity Ratio

Eze, Amaka Jacinta 1 ; Okoye, Pius Vincent Chukwubuikem 1 , Amahalu, Nestor Ndubuisi 1 ; Obi, Juliet Chinyere 1

ABSTRACT:This study examined the nexus between financial mix and bottom line profit of quoted industrial goods companies in Nigeria. Financial mix was measured with long term debt ratio, short term debt ratio and debt-toequity ratio while return on capital employed was used as a proxy for bottom line profit. Three hypotheses were formulated and statistically tested at 5 per cent level of significance. Eleven (11) quoted industrial goods firms constituted the sample size of this study between 2008 and 2020. Ex-Post facto research design was adopted while secondary data were extracted from the annual reports and accounts of the sampled firms and were analysed using E-Views 10 statistical software. The study employed inferential statistics using Pearson correlation, Panel Unit Root Test, Granger Causality Test and Johansen Fishers Panel Co-integration. Findings from the empirical analysis showed that long term debt ratio and short term debt ratio have a significant positive relationship with return on capital employed, while, a significant negative relationship exists between debt-to-equity ratio and return on capital employed at 5% significant level respectively. It was recommended inter alia that Bankers and debt providers should help industrial goods firms by charging lower cost of debt. The lower cost of debt financing helps to bring down the required rate of return on the capital project being financed, thus, improving its profit margins.

Keyword: Long Term Debt Ratio, Short Term Debt Ratio, Debt-To-Equity Ratio, Return on Capital Employed

Ogonna Silvia Otti 1 ; Francis N. Udeh 1 ; Nestor Ndubuisi Amahalu 1 ; Obi, Juliet Chinyere 1

ABSTRACT: This study ascertained the effect of Value Engineering on Profitability of quoted manufacturing firms in Nigeria for a period of thirteen (13) years spanning from 2008 to 2020. Specifically, this studied examined the effect of Target Costing, Kaizen Costing, and Life Cycle Costing on Return on Assets. Purposive sampling technique was employed to select a sample of twenty two (22) manufacturing companies from a population of forty-eight (48) quoted manufacturing companies in Nigeria. Correlational survey design and ex-post facto research design were adopted. Purposive and simple random sampling techniques were used to select a sample of twenty two (22) manufacturing companies and 149 staff of the sampled firms. Panel data were used in this study, which were obtained from the annual reports and accounts of sample firms for the periods 2008-2020. Descriptive statistics of the dataset from the sample firms were described using the mean, standard deviation, minimum and maximum values of the data for the study variables. Inferential statistics using Pearson correlation coefficient, Panel least square regression analysis and Hausman test were applied to test the hypotheses of the study. The results showed that Target Costing, Kaizen Costing, and Life Cycle Costing have a significant and positive effect on Return on Assets of quoted manufacturing firms in Nigeria at 5% significant level respectively. This study recommended amongst others that Value engineering should be inculcated in the organization culture of companies so as enable them effectively put value engineering job plan into use for improved profitability without sacrificing the value to be derived by the customers.

Keyword: Target Costing, Kaizen Costing, Life Cycle Costing, Return on Assets

Okafor, Obumneme Obiora 1 ; Egbunike, Patrick Amaechi 1 ; Amahalu, Nestor Ndubuisi 1

ABSTRACT: This study ascertained the determinants of environmental disclosure of quoted Oil and Gas firms in Nigeria for a period of thirteen (13) years spanning from 2008 to 2020. Specifically, this study ascertained the relationship between Leverage, Firm Size and Audit Committee Size and Effluent Disclosure. Panel data were used in this study, which were obtained from the annual reports and accounts of eleven (11) sampled quoted Oil and Gas firms for the periods 2008-2020. Ex-Post Facto research design was employed. Descriptive statistics of the dataset from the sampled firms were used to describe using the mean, standard deviation, minimum and maximum values of the data for the study variables. Inferential statistics using Pearson correlation coefficient, Multicollinearity test, Panel Least Square (PLS) regression analysis and Hausman test were applied to test the hypotheses of the study. The results of the tested hypotheses revealed that there is a significant and positive relationship between Leverage and Effluent Disposal of quoted Oil and Gas firms in Nigeria at 5% level of significance (β1 = 0.546845; P-value = 0.0000 < 0.05); there is a significant but negative relationship between Firm Size and Effluent Disposal of quoted Oil and Gas firms in Nigeria at 5% level of significance (β2 = - 0.030633; P-value = 0.0026 < 0.05); there is a significant and positive relationship between Audit Committee Size and Effluent Disposal of quoted Oil and Gas firms in Nigeria at 5% level of significance (β3 = 0.08007; P-value = 0.0000 < 0.05). The study recommended amongst others that oil and gas firms should be encouraged to leverage on debt source of fund in order to build wealth with other people's money so as to enable the firms get more involved in environmental development.

Keyword: Leverage, Firm Size, Audit Committee Size, Effluent Disclosure

Eno Casmi 1 & Subarjo 2

ABSTRACT: The purpose of this study is to develop behavioral finance-based financial management literature by combining other sciences, namely social science and psychology, into financial management. This study focuses on investors who invest in the Indonesia Stock Exchange (IDX). The methodology used is a quantitative research method. The quantitative method is expected to provide measurable and accurate results which can then be used as a source of discussion, learning resources, library resources, and making decisions related to investment decisions and the Indonesian capital market. This research is also expected to be used as a reference and can help find solutions to problems that occur in the Indonesian capital market when there is a market crash or market anomaly that cannot be explained by efficient market theory.

Keyword: investor sentiment, return, volatility, TVA

Michael Galukande-Kiganda 1 ; Jacob Masereka; Rodgers Baluku; Philido Zagyenda; George Kayoga 2

ABSTRACT: This article is an examination of why ethical public administration in Uganda will remain a nightmare drawing from experiences of practitioners. We had group discussions that involved town clerks, Senior assistant town clerks, Physical planners and administrative employees from various urban councils, we also collected data by reviewing literature both online/internet and other library books. Our focus was majorly made up of four key items which address Introduction, background, legal and institutional framework, methods and resources, findings, conclusion and recommendations. Findings show that setting of bad examples by the leadership, peer influence, absence of champions, poor and discriminative remuneration/salary structure, institutionalization of unethical behaviors, politicizing appointment of sensitive public administrators, suppression and persecution of whistle blowers, deliberate failure to enforce existing laws, greed, over reliance on donor funds, existing education curriculum that does not emphasize ethics at all levels, traditional beliefs and values, inadequate training, abolition/removal of some ethical ingredients from the constitution, lack of political will, harsh economic conditions, slow adoption of e-Governance among others are responsible for a persistent unethical public administration in Uganda. The article concludes by discussing or recommending what critically needs to be done to improve the current appalling and appealing situation. It is recommended that in order to improve on this appalling and appealing situation, there should be a unified salary structure, inclusion of ethics in the education curriculum across the all levels of education, political will, creation of ethics, rewards and sanctions committee at all levels, setting a fair minimum wage for all, borrowing from some good traditional values, fair financing of ministries, departments, agencies, local governments and administrative units, justice for all.

Keyword: Ethical Public administration; Uganda

Onyeka, Chinwendu Miracle 1 ; Amahalu, Nestor Ndubuisi 1

ABSTRACT: This study ascertained the nexus between Board Diversity and Market Value added of quoted Conglomerates in Nigeria for a thirteen (13) year period spanning from 2007-2020. Specifically, three objectives were formulated. Purposively, five (5) quoted conglomerates constituted the sample size of this study between 2007 and 2020. Ex-Post facto research designs were adopted while secondary data were extracted from the annual reports and accounts of the sampled conglomerates and were analysed using E-Views 10.0 statistical software. This study utilised inferential statistics via Pearson correlation, Multicollinearity test, Panel Least Square (PLS) regression analysis and Hausman test. Findings from the empirical analysis showed that there is a significant and positive relationship between Gender Diversity and Market Value Added of quoted Conglomerates in Nigeria at 5% level of significance (β1 = 0.057580, probability value = 0.0118 < 0.05); there is a significant but negative relationship between Board Diversity and Market Value Added of quoted Conglomerates in Nigeria at 5% level of significance (β1 = -0.772898, probability value = 0.0004 < 0.05); there is a significant and positive relationship between Board Independence and Market Value Added of quoted Conglomerates in Nigeria at 5% level of significance (β3 = 0.022075, probability value = 0.0291 < 0.05).. It was recommended amongst others that corporate firms should continue to strengthen policies that will improve firm-level corporate governance in order to attract investors and bolster overall growth

Keyword: Gender Diversity, Board Diversity, Board Independence and Market Value Added

Dim, Kingsley Chukwuemeka 1 ; Okafor, Tochukwu Gloria 1 ; Eneh Onyinye 1 ; Amahalu, Nestor Ndubuisi 1

ABSTRACT: This study ascertain the effect of Public Expenditure on Economic Development in Nigeria for a period of twenty two (22) years spanning from 1999-2020. Specifically, this study ascertained the effect of Education Expenditure, Healthcare Expenditure and Security Expenditure on per capita income. The time series data sets used in this study were obtained from Central Bank of Nigeria Statistical Bulletin, Securities and Exchange Commission Office publications, National Bureau of Statistics publications and World Bank Statistical Bulletin for the study period. Longitudinal research design was employed. Inferential statistics using Augmented Dickey-Fuller (ADF) test, Pearson correlation coefficient, Ordinary Least Square regression analysis, Granger Causality test, Johansen Co-integration test and Error Correction Model were applied to test the hypotheses of the study. The specific findings showed that Education Expenditure has a positive but non-significant effect on Per Capita Income; Healthcare Expenditure has significant effect on Per Capita Income; and Security Expenditure has a positive but non-significant effect on Per Capita Income of Nigeria at 5% level of significance respectively. The study recommended inter alia that there should be fiscal framework that would support growth and help achieve sound and sustainable public finances, play a key role in macroeconomic stabilization with emphasis on the development of the economy.

Keyword: Education Expenditure, Healthcare Expenditure, Security Expenditure, Per Capita Income

Udo, Chinwoke Uchechukwu 1 ; Oraka, Augustine O 1 ; Amahalu, Nestor Ndubuisi 1

ABSTRACT: This study ascertained the nexus between Female Directors and Corporate Sustainability of quoted Conglomerates in Nigeria from 2006-2020. Specifically, this study determined the relationship between Female Directors and Environmental Sustainability; Female Directors and Social Sustainability; Female Directors and Economic Sustainability. Panel data were used in this study, which were obtained from the annual reports and accounts of the six (6) quoted conglomerates for the periods 2006-2020. Ex-Post Facto research design was employed. Descriptive statistics of the dataset from the sampled firms was employed to summarily describe the mean, standard deviation, minimum and maximum values of the data for the study variables. Inferential statistics using Pearson correlation coefficient, Multicollinearity test, Heteroscedasticity test and Panel least square regression analysis were employed to test the hypotheses of the study. The results showed that there is a significant and positive relationship between Female Directors and Environmental Sustainability; Female Directors and Social Sustainability; Female Directors and Economic Sustainability of quoted Conglomerates in Nigeria. at 5% level of significance respectively, The study recommended inter alia the recruitment of an ample number of females in the top-notch positions of the board to create a gender-diverse management team to reap the benefits of leadership styles of both genders.

Keyword: Female Directors, Environmental Sustainability, Social Sustainability and Economic Sustainability.

Islamiah Kamil

ABSTRACT: This study uses multiple regression analysis. The results of this study indicate that: (1) Artificial Intelligence Technology For Income Tax E-Filling (PPh) has a significant positive effect to Tax Compliance, (2) Artificial Intelligence Technology Digital Services Tax (DST) or taxation of certain income (PPh) has no significant positive effect to Tax Compliance. The aim of this study to know and analyze Influence Artificial Intelligence Technology for E-Filling Income Tax (PPh) and Artificial Intelligence Technology Digital Services Tax (DST) or taxation of certain income (PPh) to Tax Compliance. The populations in this study were individual taxpayers of the Special Capital Region of Jakarta (DKI) with a sample of 150 respondents. The sampling technique in this study used Convenience Sampling

Keyword: Artificial Intelligence, E-Filling, Digital Services Tax (DST), Tax Compliance

Nweke Benjamin Chidiebele 1; Dr. Francis, N.P. Udeh 1; Amahalu, Nestor Ndubuisi 1

ABSTRACT: This study ascertained the nexus between Cash Conversion Cycle and Profitability of quoted Manufacturing Firms in Nigeria from 2008-2020. Specifically, this study determined the relationship between Inventory Turnover Period, Average Collection Period, Average Payment Period and Profit after Tax. Panel data were used in this study, which were obtained from the annual reports and accounts of twenty one (21) sampled manufacturing firms for the periods 2008-2020. Ex-Post Facto research design was employed. Inferential statistics using Pearson correlation coefficient, Multicollinearity test, Panel least square regression analysis and Hausman test were applied to test the hypotheses of the study. The results showed that there is a significant and positive relationship between Inventory Turnover Period, Average Collection Period, Average Payment Period and Profit after Tax of quoted Manufacturing Firms in Nigeria at 5% level of significance respectively. The study recommended inter alia that firms should paying attention to proper inventory management by setting standard that will help to maintain inventory at optimal level.

Keyword: Inventory Turnover Period, Average Collection Period, Average Payment Period, Profit after Tax

Ofulue, Igbodo 1; Ezeagba, Charles Emenike 1; Amahalu, Nestor Ndubuisi 1; Obi, Juliet Chinyere 1

ABSTRACT: This study examined the relationship between financial leverage and financial performance of quoted industrial goods firms in Nigeria for a thirteen (13) year period covering from 2008-2020. Specifically, this study ascertained the relationship between Debt-to-Equity Ratio, Short Term Debt Ratio, Long Term Debt Ratio and Cash Value Added. Panel data were used in this study, which were obtained from the annual reports and accounts of fourteen (14) sampled quoted industrial goods firms for the periods 2008-2020. Ex-Post Facto research design was employed. Inferential statistics using Pearson correlation coefficient, Multicollinearity test and Panel Least Square (PLS) regression analysis were applied to test the hypotheses of the study. The results revealed that Debtto-Equity Ratio and Long Term Debt Ratio have a significant negative relationship with cash value added, while Short Term Debt Ratio significantly and positively relates with cash value added of quoted industrial goods firms in Nigeria at 5% level of significance. The study recommended amongst others that firms need to look more closely at the company's ability to pay its debt obligations, by managing the use of assets and cash flows to reduce the firm's risk of loss from not paying a liability on time. Well-managed assets and liabilities involve a process of matching offsetting items that can increase business profits

Keyword: Debt-to-Equity Ratio, Short Term Debt Ratio, Long Term Debt Ratio, Cash Value Added

Ejembi, Ogbanje Andrew 1; Ijeoma, Ngozi Blessing 1; Amahalu, Nestor Ndubuisi 1; Obi, Juliet Chinyere 1

ABSTRACT: This study assessed the relationship between Corporate Governance and Fraud Management Of quoted Commercial Banks In Nigeria from 2008-2020. Specifically, this study ascertained the relationship between Ownership Concentration, Board Size and Audit Committee Size and Artificial Intelligence Biometrics. Panel data were used in this study, which were obtained from the annual reports and accounts of thirteen (13) sampled commercial banks for the periods 2008-2020. Ex-Post Facto research design was employed. Inferential statistics using Pearson correlation coefficient and Binary Logit regression analysis were applied to test the hypotheses of the study. The results revealed that there is a significant but negative relationship between Ownership Concentration, Board Size and Artificial Intelligence Biometrics, while a significant and positive relationship exists between Audit Committee Size and Artificial Intelligence Biometrics of quoted Commercial Banks in Nigeria at 5% level of significance respectively. The study recommended amongst others that there is need for further awareness about the manner in which the Artificial Intelligence Biometrics work and the need for further clarity on the role of each stakeholder in fraud prevention.

Keyword: Ownership Concentration, Board Size. Audit Committee Size, Artificial Intelligence Biometrics

Prihatin Tiyanto PH 1, Faizin 2

ABSTRACT: The success or failure of an organization depends on the ability of its human resources. Each institution must improve the quality of its human resources as well as in the Land Office of Batang Regency so that employee performance increases. This study aims to determine the effect of leadership style, compensation, on employee performance in the mediation of employee commitment. The population in this study were employees at the State Land Agency office in Batang Regency, with a sample of all employees totaling 105 employees, so all were taken as respondents by the census method. This research was conducted using SPSS with multiple linear regression analysis method with mediating effect test. The results showed that leadership style, compensation, and employee commitment had a positive and significant effect on employee performance. Employee commitment can mediate the effect of leadership style and compensation on employee performance.

Keyword: Leadership Style, Compensation, Employee Commitment, and Employee Performance

Modozie, Emmanuel Chinonyelum 1 ; Amahalu, Nestor Ndubuisi 1

ABSTRACT: This study ascertained the effect of Board Structure on Sustainability Reporting of listed Industrial Goods firms in Nigeria for a period of nineteen years (19) spanning from 2002-2020. Specifically, this study ascertained the effect of board members shareholding, board independence, female board representation and number of board meetings on environmental sustainability reporting. The panel data sets used in this study were obtained from annual reports and accounts and Nigerian Exchange Group (NGX) fact books for the study period. Ex-post facto research design was employed. Inferential statistics using Pearson Coefficient Correlation, Multicollinearity test, Panel Least Square Regression analysis and Hausman test were applied to test the hypotheses of the study. The specific findings showed that Board Members Shareholding has a significant but negative effect on Environmental Sustainability Reporting (β1 = -0.015008; p-value = 0.0000 < 0.05); Board Independence has a significant and positive effect on Environmental Sustainability Reporting (β2 = 0.161631; pvalue = 0.0076 < 0.05); Female Board Representation has a significant and positive effect on Environmental Sustainability Reporting (β3 = 3.010202; p-value = 0.0121 < 0.05); Number of Board Meetings has a significant and positive effect on Environmental Sustainability Reporting (β4 = 0.023787; p-value = 0.0000 < 0.05) at 5% level of significance respectively at 5% level of significance respectively. The study recommended inter alia that large boards should be prevented which can lead to a lack of coordination and communication and to slowness in decision-making, thereby prejudicing business development

Keyword: Board Independence, Female Board Representation, Number of Board Meetings, Environmental Sustainability Reporting

Yulianti 1, Eddy Sutjipto 2 & Dyah Nirmala Arum Djanie 3

ABSTRACT: This research aims to analyze the ownership structure toward the corporate values with the financial decision as to the intervening variable. The population of this research consisted of the listed corporation by IDX from 2016 - 2019. There were 175 corporations. The results showed that the institutional decision, financial decision, and investment decision influenced the corporate value. On the other hand, the financial decision, dividend policy, and investment decision could not mediate the institutional decision toward the corporate value. Thus, the institutional ownership did not directly encourage the financial decisions that could improve the corporate values significantly.

Keyword: Corporate values, financial decision, dividend, investment decision

Martha Kaviya 1; Dennis Nikisi 2; Faitira Manuere 3& Grace Portia Kuda Ngorora 4

ABSTRACT: Curriculum development should be a continuous process which is crucial and unavoidable in order to make the education system more relevant in producing human capital which is fit for purpose. This study investigated the level of academic staff involvement in curriculum development in Zimbabwe’s higher education institutions (HEIs).A mixed research design was used. Data was collected from respondents who were drawn from a representative sample of 59 academic staff respondents. Questionnaires were the main data collection instruments and these were pre-tested for validity and reliability using Cronbach’s Alpha coefficients. Face to face interviews were used to gain in-depth understanding of the phenomena from key informants. It was the finding of this study that while academic staff in Zimbabwe were being involved in minor curriculum development matters, they were left out when it came to major curriculum development decisions such as the introduction of Education 5.0, STEM and Minimum Bodies of Knowledge. The study found that if higher education institutions increased the involvement of academic staff in curriculum development, it would lead to staff motivation. The study also found that the involvement of academic staff in curriculum development is positively related to effective delivery of the curriculum. It was recommended that academic staff should always be involved especially when it came to major curriculum development matters. The study drew the conclusion that staff were not keen to implement a curriculum which they were not part of right from formulation, implementation, assessment, monitoring and evaluation.

Keyword: Curriculum, Curriculum development, Curriculum change, Higher education, Academic staff

Dr Surianto MSi

ABSTRACT: This type of qualitative research uses a phenomenological approach, while the results show that the problem of poverty is a humanitarian problem that requires effective and professional handling, various poverty management policies in the form of rice allowances, side dishes, working capital assistance have not been able to overcome poverty, in fact the more they are assisted the more they do not want to get out of poverty, this is due to the view that being poor is a happy thing because they will receive assistance for rice, eggs, and Indomie allowances continuously as long as they are in the category of poor people, for that the most effective concept is the concept of empowerment and giving education to change the behavior and perspective of the poor

Keyword: Poor, Policy, Economy, Effectiveness, Independence

Sir CP Dr. Benedict DC. David, KCR, Ph. D, DHC, CA and Dr. Merryrose R. Palma, Ph.D

ABSTRACT: The Novel Corona Virus, or more commonly known as Covid-19, has already devastated the global economy, needless to mention the loss of human life. Unlike the previous "once in a century" pandemics (i.e. The most recent was the Spanish Flu), this epidemic might have a drastic and longer-term effect since it has plunged every aspect of the worldwide Political, Economic, Social, Technological, Legal and Ecological (PESTLE) with less than a quarter of a year. Although mankind will surely recover and will not go silent thru the night, nonetheless, it may take years or even decades towards a complete recovery. This obviously affects the mindset of just about everyone. In the midst of such socio-economic upset, there is a concept that is aptly called Social Marketing. This is considered as one of the most recently growing practices that are used to address the lingering problems of the society. Widely used to address public health issues, this tool serves as a very promising intervention to check societal-related predicaments. Given such, and in line with the current economic repercussions brought about by the pandemic that further aggravated poverty, this prompted the researcher to study the effectiveness of the aforementioned tool as a new intervention to address the Median Urban Poverty Issues of the – Philippines. The still novelty of this paradigm can prove to be beneficial to address the lingering poverty effects of the pandemic.

Keyword: Poverty Management, Social Marketing, Median Urban Poor

Patrick HINNOU & B. Jaurès KOUIN

ABSTRACT: How are the social uses of advocacy and lobbying expressed as instruments and strategies for influencing public policies within the reach of non-state actors? This scientific article tries to answer this main question by analyzing the social, even political function of these last two concepts. The aim therefore comes down to freeing oneself from their “misleading familiarity” in order to explore and understand in depth their “webs of meaning”. Essentially based on in-depth documentary research and a structuring analysis, this reflection is positioned not as an empirical study, but as a theoretical and fundamental contribution. She nevertheless remains sensitive to interpretative anthropology in its effort to elucidate the “webs of meaning” of advocacy and lobbying, the uses and misuses of which are sometimes embedded in interactions around the implementation of public policies in Benin. Endorsing Weberian comprehensive sociology, the approach does not privilege the emic or etic statutes of advocacy and lobbying in isolation, but rather adopts their complementarity and elucidates their specificities, their analogies, then their dissimilarities in the arena of development in general and that of elections particularly. In addition to putting into perspective the semantic scope integrating the pillars, even the stages of advocacy and lobbying, the research reveals, from a comparative approach, their own theoretical and practical specificities. It also reveals legal confusion, a perception of blurred formal boundaries, convergence in terms of impact on public action and political competition, a possible rapprochement via general interest and particular interest, then a questioning proximity to the issue of time and space.

Keyword: Advocacy, Lobbying, Webs of Meaning, Interests, Public Policies, CSO, Influence strategies.

Alma Sonia Q. Sanchez-Danday

ABSTRACT: Legal consciousness is of paramount importance in the academe. However, limited studies exist on the teacher protection initiatives of educational institutions. This study employed a descriptive single case study design to describe the experiences of seven purposively chosen teacher-complainants from ten public higher education institutions in the Philippines. The data were gathered through in-depth interviews triangulated with reflective field notes and analysis of the documents and evidence presented by the participants. The answers were transcribed verbatim and thematically analyzed using NVivo qualitative data analysis software. Results imply that the implementation of grievance protocols in these institutions is relatively poor and subjective despite clear guidelines and the presentation of substantial evidence. The findings, likewise, suggest that the drawbacks experienced by teachers in lodging complaints may rouse a culture of apathy within the school community. The study recommends for institutions to establish an education law program incorporating grievance redressal sessions and to explore other teacher representation schemes in the proceedings. Further studies may also be done to identify intervention schemes to provide school heads, grievance committee members, and teachers with sufficient knowledge of applicable education laws.

Keyword: education law, teacher rights, teacher grievances, teacher protection, grievance redressal

James Tanoos

ABSTRACT: The global tourism and hospitality management industry has been expanding for decades, interrupted only by post-9/11 shutdowns and the 2020-2021coronaviruspandemic. The literature in this field has evolved over the past several decades toward more nuanced travel research related to methods of seeking additional revenue from tourists once they have confirmed travel plans. One of these methods of maximizing intra-trip consumer spending is to capitalize on travelers ‘willingness to upgrade their accommodations. The consumer behavior literature on tourism has focused on the various on-site experiences of travelers and the lead-up making such travel arrangements. Following this line of research, this study will assess travelers’ willingness to spend additional money during the trip via upgrading accommodation for various levels of hotels.

Keyword: hospitality management, student travel, short-term study abroad, travel pedagogy

Rista Bintara

ABSTRACT: The purpose of this study is to examine the effect of liquidity on real earnings management; to examine the effect of leverage on real earnings management; to examine the effect of sales growth on real earnings management; and to examine the extent to which profitability can moderate the relationship between liquidity, leverage, and sales growth with real earnings management. The type of research used in this study is causal associative research (causal associative research). The population in this study is CGPI-winning manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sample selection by purposive sampling method. The analytical method used to test the hypothesis is Moderated Regression Analysis. The results show that: 1) Liquidity has no effect on real earnings management in a negative direction; 2) Leverage affects real earnings management in a negative direction; 3) Sales growth has no effect on real earnings management in a positive direction; 4) Profitability is not able to moderate the relationship between liquidity and real earnings management; 5) Profitability can moderate the relationship between leverage and real earnings management, and 6) Profitability is not able to moderate the relationship between sales growth and real earnings management.

Keyword: Leverage, Liquidity, Real Earnings Management, Profitability, Sales Growth

Uruakpa C. G.1 & Uzoma Kelechi P.2 & Eke Benneth.3

ABSTRACT: The issue of ethics is vital in all association be it private or public. This is on the grounds that every organization is supposed to be guided by certain rules of conduct that treat every member of the organization and stakeholders especially the customers in an elevating way. This study examines sustainable business ethics and corporate compliance in Nigeria. The work examines some ethical issues in business practices. The discussion on business ethics in Nigeria, like in other countries, is crucial to development and its ramifications given the fact that businesses that are conducted ethically are more likely to create value in the society than businesses that are conducted without moral values. Therefore, in societies where business ethics do not flourish, there are bound to be problems that consumers and many organizations would have to contend with. Thusly, in social orders where business ethics don't thrive, there will undoubtedly be issues that purchasers and numerous associations would need to fight with. Discoveries show that there is connection between ethics and performance of business organizations. It is proposed that business leaders and owners should understand that in order to win public trust, they should pay attention to ethics and impose on themselves the responsibility of professional ethics. Conclusion is drawn that businesses which operate ethically reap many rewards in the form of wining public confidence, attracting customers, retaining employees and improve performance.

Keyword: Business Ethics, Ethics, Unethical Practices.

Harnovinsah 1, Fajar Trian Hesti Irawati 2

ABSTRACT: This research examines the effect of Original Local Government, Allocation General Funds, Allocation Special Funds, and Remaining Budget Financing on Capital Expenditures and their impact on Regional Economic Growth in the Regional Government / Municipal Government Central Java. The sampling method used is the purposive sampling method. The total respondents in this research were 35 local government / municipal government respondents in Central Java in 2015-2019. The analytical method is used in linear regression analysis. The test results show that the Original Local Government, Allocation General Fund, Allocation Special Fund, and Remaining Budget Financing affect the Capital Expenditures. As a result, the Capital Expenditures influence the Regional Economic Growth in the next year.

Keyword: Original Local Government, Allocation General Funds, Allocation Special Funds, Remaining Budget Financing, Capital Expenditures, Regional Economic Growth

Ferra Ermawatie Hizriyani 1 , Rudi Zulfikar 2, Agus Sholikhan Yulianto 3

ABSTRACT: The purpose of this research is to analyze the effect of the audit committee characteristics on intellectual capital disclosure (ICD) and its implications on firm value (an empirical study of the banking industry on the Indonesian stock exchange for the period 2014-2019). The data used in this study are banking companies with population 43 banks. The samples obtained in this study were 156 samples using sampling purposive method. The data were processed using SPSS 25.0 for windows. The results of this study prove that size and financial expertise of audit committee have a significant positive effect on intellectual capital disclosure (ICD), while audit committee experience does not effect to intellectual capital disclosure (ICD). Intellectual capital disclosures (ICD) have a significant positive effect on firm value.

Keyword: Audit Committee Size, Financial Expertise of Audit Committee, Audit Committee Experience, Intellectual Capital Disclosure, Firm Value.

Chutidaj Munkongtum a, Chalita Thriyawanich b

ABSTRACT: The researcher aim to study the strategic control system of the Thai - Denmark MILK LAND. store business and to study the management potential of the Thai - Denmark MILK LAND. store operator and to apply the control system findings for further strategic development. the changing situation of consumers economy and a more competitive situation Thai-Danish milk Adjusting the army and ready to compete in the heat of the dairy industry "Year of the Cow", turn the strategy to receive the new marketing trend, highlighting "ecommerce - platform" Increasing the market share both domestically and internationally under the intense competition in the dairy industry Coupled with the outbreak of the coronavirus disease 2019 (COVID-19) in 2020, e-commerce businesses in the country have grown exponentially and the behavior of Thai people has a greater proportion of online shopping purchases. The franchise business of Thai-Denmark Milk Land must have a strategic control system for the business. to increase the management potential of shop operators. Therefore, the researcher is interested in studying the strategic control system of the business. Data were collected from managers and branch assistants of 30 sample branches and used a questionnaire as a tool. The statistics used in the data analysis were t-test, F-test (ANOVA and MANOVA), multiple regression analysis.

Keyword: Strategic Control Systems, Business, Fresh Milk Shops, Thai - Denmark Milk Land.

Nurhasanah 1 and Melzatia, Shinta 2

ABSTRACT: This study aims to determine the effect of financial indicators, Good Corporate Governance (GCG), and bond ratings onthe prediction of company bankruptcy.Independent variables of the financial indicators used are profitability (ROA), liquidity (CR), and leverage (DER), and for Good Corporate Governance used are the size of the board of commissioners, managerial and institutional ownership, and bond ratings. The dependent variable for bankruptcy collapse uses the Zscore developed by Altman. The population in this study are non-financial companies that issue bonds and have been listed on the Indonesia Stock Exchange (IDX) and are rated by PEFINDO in 2018-2020.This study indicates that profitability and liquidity have a significant positive effect on the prediction of company bankruptcy. Leverage and institutional ownership have a significant adverse impact on the prediction of company bankruptcy. On the other hand, the size of the board of commissioners, managerial ownership, and bond rating does not affect the prediction of company bankruptcy

Keyword: Financial indicators, GCG, Bond rating, ZScore, Bankruptcy