IOSR-JBM   Volume-19 ~ Issue-9 ~ September-2017

Abstract: The broad objective of this study is to examine audit market concentration and audit quality in Nigeria. The longitudinal research design was adopted for this study. The data used in the study were obtained from 540 firm-year observations, comprising of sixty (60) Nigeria listed companies from the period of 2007- 2015. Model on the input-based measure of audit quality was adopted in the study. Regression analysis was carried out with the aid of E-views 8.0. The results revealed that audit market concentration increases audit quality of the sampled firms in Nigeria. Implying that the Big 4 audit firm tends to have more far reaching client base and cannot help but render quality...........

Keywords:Audit Market Concentration, Audit Quality, Big 4 audit firm, Non-Big 4 Audit Firms

[1]. Arens, A. A., Elder, R. J., & Beasley, M. S. (2010). Auditing and assurance services: An integrated approach. Upper Saddle River, N.J: Prentice Hall.
[2]. Beattie, V. (2012). Competition commission statutory audit market investigation initial review of relevant academic literature.
[3]. Beattie, V., Goodacre, A., & Fearnley, S. (2003). And then there were four: A study of UK audit market concentration – causes, consequences and the scope for market adjustment. Journal of Financial Regulation and Compliance, 11(3), 250-265.

[4]. Boone, J. P., Khurana, I. K., & Ramac, K.K. (2012). Audit market concentration and auditor tolerance for earnings management. The University of Texas at San Antonio, College of Business. Working Pager Series. March 29.
[5]. Brooks, C. (2008). Introductory econometrics for finance.(3rd ed.), U.K. retrieved from www.cambridge.org/download_file/view/834749/109493.

Abstract: Lecturers are professional educators and scientists with the primary task of transforming, developing and disseminating science, technology and the arts through education, research and community service. Therefore lecturer competence becomes endogenous variable of leadership and empowerment, while the three variables each have indicator. This study interviewed 200 lecturers of Kopertis IX Sulawesi who teach in Makassar. The result of this research is that leadership has no significant effect to the improvement of lecturers competence in Kopertis, but empowerment has a positive and very significant effect on the improvement of Kopertis lecturers' capability in Makassar

Keywords: Lecturers competence, Leadership and empowerment of lecturers in Makassar

[1]. Bass, B. M., 1985. Leadreship and Performance Beyonc Expectation. New York: Free Press.
[2]. Bass, B. M., & Avolio, B. J. 1994. Improving Organizational Effectiveness Through Transformational Ledership. New Delhi: Sage Publication.
[3]. Conger, J. A., and Kanungo, R, N. 1988."The Empowerment Process: Integrating Theory and Practice".Academy of Management Review, 13, pp 471-482
[4]. Drake LA, Scher RK, Smith EB, et al. 1998."Effect of Onychomycosis on Quality of Life".J. Am AcadDermatol;38:,pp702-4.
[5]. Drucker, Peter F. 1989. The New Realities. New York: Harper & Row..

Abstract: In today's corporate arena of value based practices, organizations are looking at a holistic development of their employees. The main objective of this study is to evaluate the relationship between emotional intelligence of employees and their job satisfaction in the hotel industry in the district of Ernakulum. Jack Mayer and Peter Salovey (1990) define Emotional intelligence (EI) as the subset of social intelligence that involves the ability to monitor one's own and others' feelings and emotions, to discriminate among them and to use this information to guide one's thinking and actions. Job............

Keywords: Emotional intelligence, Job satisfaction, Performance

[1]. Bar-On, R. & Parker, J.D.A. (2000). The Handbook of Emotional Intelligence: Theory, Development, Assessment, and Application at Home, School, and in the Workplace, Jossey-Bass, San Francisco, CA.
[2]. Bar-On, R. (1996) The Emotional Quotient Inventory (EQ-i): A Test of Emotional Intelligence, Multi-Health Systems, Toronto.
[3]. Bar-On, R., Brown, J.M., Kirkcaldy, B.D. & Thome, E.P. (2000), Emotional expression and implications for occupational stress: an application, Personality and Individual Differences. 28; 1107-18. [4]. Blau, G. J., & Boal, K. B. (1987). Conceptualizing how job involvement and organizational commitment affect turnover and absenteeism. Academy of management review, 288-300.
[5]. Cherniss, C., & Adler, M. (2000). Promoting emotional intelligence in organizations. Alexandria, VA: ASTD..

Abstract: This paper presents the scenario where a worker who becomes more vulnerable after suffering a work-related injury or contracting a work related disease causing incapacity to work. Bangladesh Labour Act 2006 codified all the old law and specifies law to pay damages to employees who have suffered injury or illness through their employer's fault. This paper also compares the Bangladesh Labour Act 2006 law and International Labour Standard in relation to the given recommendations for imposing liability on employers to pay damages to employees who have suffered injury or illness through their employer's fault. Finally, it raises the questions whether the present law can guarantee adequate and sustainable injury compensation scheme for the workers............

Keywords: Bangladesh Labour Act 2006-2015, Compensation, Types of injuries, Work related injury, Worker

[1]. Part A of Third Schedule,Bangladesh Labour Act 2006 amended by 2013,2015
[2]. Part B of Third Schedule,Bangladesh Labour Act 2006 amended by 2013,2015
[3]. BANGLADESH LABOUR LAW: Reform DIRECTIONS, Jakir Hossain Mostafiz Ahmed AfrozaAkter in association with BILS Research and Advisory Team, November 2010
[4]. Section 150 of the Bangladesh Labour Act 2006, amended 2013,2015
[5]. Section 99 of the Bangladesh Labour Act 2006, amended 2013, 2015..

Abstract: Purpose – financing decisions from the core of any business. An appropriate capital structure is the aim of business in this competitive industry especially FMCG which is one of the most fatest growing sector in India. The paper explores the relation between capital structure and profitability. The main objective is to determine the capital structure pattern of the FMCG companies for the period of 2012-2017. Further to analyse the changing trend of financing with changing trend of profitability Design/methodology/approach – five companies from FMCG sector have been selected for the study namely Procter and Gamble Hygiene and Health Care, Colgate Palmolive (India), United Spirits Ltd., United Breweries Ltd., Emami Ltd. The period of study is 2012 to 2017............

Keywords:Capital Structure, Profitability, FMCG

[1] James C. Van Horne, "Financial Management & Policy", Twelfth Edition. Prentice Hall,
[2] Chandra. Prasanna, "Financial Management – Theory & Practice", 9th Edition, Tata McGraw Hill New Delhi
[3] Khan & Jain, "Financial Management – Text, Problem And Cases", Fifth Edition,Tata McGraw-Hill
[4] Pandey. I.M, "Financial Management", Ninth Edition Vikas Publishing House.
[5] Brealey, Myers & Allen, "Principles Of Corporate Finance", Tenth Edition McGraw Hill Publication.

Abstract: Growing youth and migration from rural to urban is an indicator of growing market space. Today India is undergoing the urbanization process at a rapid speed. The probable reasons for the same could be ample number of employment opportunities and education facilities along with the modern life style. There is no doubt at all in increasing levels of urbanization and purchasing power among the middle income group. The simultaneous increase in the growth and development of ICT and digital knowledge is increasing among the kids. It is leading to attracting the digital intensified...........

Keywords: Digital Toys- Style and appeal- Green Materials- Usage costs- Safety

[1] Batounis-Ronner, C., Hunt, J.B. and Mallalieu, L. (2007). Sibling effects on preteen children's perceived influence in purchase decisions. Journal of Young Consumers 8(4) 231-243.
[2] Beyda Tania Tisser, (2010).who teaches them to consume: a study of Brazilian youngsters. International Journal of Consumer Studies, 34, 298-305.
[3] Brusdal, R. (2007). If it is good for the child's development then I say yes almost every time: how parents relate to their children's consumption. International Journal of Consumer Studies, 31(4), 391-396.
[4] Joseph Z. Wisenblit Randi Priluck Stephen F. Pirog, (2013),"The influence of parental styles on children's consumption", Journal of Consumer Marketing, Vol. 30 Iss 4 pp. 320 – 327.
[5] Jyoti Vohra Pavleen Soni , (2015),"Logit modelling of food shopping behaviour of children in retail stores", Management Research Review, Vol. 38 Iss 8 pp. 840 – 854..

Abstract: The last two decades has evoked unique momentum in spirituality. This paper aims at exploring the extent of factors which influence Spirituality. Previous empirical research has highlighted religious values, ethics, personal beliefs, societal values etc., has an influence on spirituality. Spirituality is predominant in Southern states of India. The present study made in Vijayawada District in Andhra Pradesh, the study focused on whether spirituality has any relation with Religion, Age and Gender, to study this sample of 110 was considered. Primary data was collected using structured questionnaire with 18 closed ended questions. Hypothesis testing was done using chi square analysis in SPSS. From the entire hypothesis it is concluded that only religion and age has resulted positive relationships with spirituality.

Keywords: Spirituality, Religious Values, Personal Beliefs, Societal Values.

[1]. Benefiel Andover Newton Theological School Louis W. Fry and David Geigle Texas A&M University Central Texas. Spirituality and Religion in the Workplace: History, Theory, and Research Margaret Psychology of Religion and Spirituality © 2014 American Psychological Association 2014, Vol. 6, No. 3, 175–187
[2]. BenaoudaBensaid, FadilaGrine, 1 2 MohdRoslanMohdNor and MohdYakubZulkifliMohdYusoffEthico-Spiritual Dimensions of Charity: An Islamic Perspective. Middle-East Journal of Scientific Research 13 (2): 171-182, 2013 ISSN 1990-9233 © IDOSI Publications, 2013 DOI: 10.5829/idosi.mejsr.2013.13.2.1791
[3]. Jonathan Ridenour" The Role of Spirituality and the Impact on SocialResponsibility"
[4]. Faculty Publications - Grad School of Clinical Psychology Graduate School of Clinical Psychology http://digitalcommons.georgefox.edu/gscp_fac [5]. Fahri Karakas Spirituality and Performance in Organizations: A Literature Review. Journal of Business Ethics June 2010, Volume 94, Issue 1, pp 89-106..

Abstract: In corporate finance one of the most important policies is dividend policy not only to the company but also to the shareholders, the consumers, the workers, regulatory bodies and the government. Dividend decisions are important as other financial decisions depend on it. The present paper represents dividend payment pattern in Indian banking industry. The paper discusses the variables which determine the dividend policy of Indianbanks and conclude that academic researcherscannot state a theoretical optimal dividend policy that simultaneously fits all banks due to various factors. The objective of the present study is to determine the trend of dividend payments of sample banking companiesin India..........

Keywords: Dividend, dividend payout ratio, banking companies

[1]. Atiyet. B, The impact of financing decision on the shareholders' value creation. Journal of Business Studies 4(1),2012, 44-63.
[2]. Azhagaiah, R., and N. Sabaripriya, The impact of dividend policy on shareholders' wealth,International Research Journal of Finance and Economics,20, 2008: 180-7.
[3]. B S Bodla, Karam Pal and Jasvir S Sura, Examining Application of Lintners' Dividend Model in Indian Banking Industry, IJBM,200740-59
[4]. Baker. H.K, Dividend Policy issues in regulated and unregulated firms: a managerial perspective,Managerial Finance, Vol.25 No.6, 1999, 1-19.
[5]. Baker, H.K., Farrelly, G.E. and Edelman, R.B., A survey of management views on dividend policy.Financial Management. vol. 14 No. 3, 1007-34...

Abstract: Small Industries Development Bank of India (SIDBI), set up on April 2, 1990 under an Act of Indian Parliament, is the Principal Financial Institution for the Promotion, Financing and Development of the Micro, Small and Medium Enterprise (MSME) sector and for Co-ordination of the functions of the institutions engaged in similar activities. The growth of the economy depends on the sound financial institutions of a country the role of financial intuitions in an economy are remarkable growth of investment and savings. A business growth which can be attained only through the availability of finance with reasonable rate of interest. The contribution of financial the intuitions like IFC, SFC, SIDBI, IFCI............

[1]. The journal of Indian Institute of Banking and Finance,
[2]. SIDBI Annual Reports,
[3]. www.sidbi.com,
[4]. www.iisd.org
[5]. www.msme.gov.in..

Abstract: The employee job satisfaction is the key factor that influences the long-term development of enterprise. In this paper, a questionnaire survey was conducted among 185 employees from KHANBOGD cashmere company and SOR cashmere company in Mongolia, Ulan Bator. The paper found: (1) job satisfaction of cashmere enterprises is generally not high, and the difference is relatively large; (2) the staff salary, work environment, superior management elements such as the relatively low degree of satisfaction, and for the promotion of the relationship between colleagues and opportunity satisfaction is relatively high; (3) in 5 dimensions, influence the salary of the employee............

Keywords: Job Satisfaction, Influential Factors, Questionnaire Survey, Data Analysis

[1] Jin Juan, Sun Qiming: investigation, analysis and suggestion on job satisfaction of employees in high tech Enterprises，2007(3)，187-190.
[2] Hoppock R. Job satisfaction [J]. 1935.
[3] Lópezcabarcos M Á, Vázquezrodríguez P. The influence of organizational justice and job satisfaction on organizational commitment in Portugal's hotel industry [J]. Cornell Hospitality Quarterly. 2014, 56(3): 389, 393.
[4] Bonenberger M. The effects of health worker motivation and job satisfaction on turnover intention in Ghana: a cross-sectional study[J]. Human Resources for Health. 2014, 12(1): 1-12.
[5] Ahmad M, Shahzad N, Waheed A, et al. High Involvement Management and Employees Performance Mediating Role of Job Satisfaction[J]. European Journal of Business & Management. 2014..

Abstract: Probing the effectiveness of advertising and service quality on tourism development in Bangladesh is the first purpose of this research. A survey done on 189 randomly selected tourists in Bangladesh to perceive the relationship between tourist satisfaction and tourism development defends our investigation. Our data and findings ratified a positive significant relationship between advertising and service quality on tourist satisfaction. It even reaffirmed a positive relationship between tourist satisfaction and tourism development. But no conventional relationship between tourist income and tourist's overall contentment could be figured out.

Keywords: Service quality, Advertising, Tourist satisfaction, Tourism development, Bangladesh

[1]. Ahammed, S. S. (2010). Impact of tourism in Cox's Bazar, Bangladesh (Doctoral dissertation, Masters Thesis, Master in Public Policy and Governance Program, Department of General and Continuing Education, North South University, Bangladesh).
[2]. Ali, M. M., & Parvin, R. (2010). Strategic Management of Tourism Sector in Bangladesh to raise Gross Domestic Product: An analysis. AIUB Business and Economic Paper Series, July, American International University Bangladesh.
[3]. Anderson, R., & Engledow, J. (1977). A factor analytic comparison of US and German information seekers. Journal of Consumer Research, 3(4), 185-196.
[4]. Alegre, J., & Cladera, M. (2006). Repeat visitation in mature sun and sand holiday destinations. Journal of Travel Research, 44(3), 288-297.
[5]. Bai, B., Law, R., & Wen, I. (2008). The impact of website quality on customer satisfaction and purchase intentions: Evidence from Chinese online visitors. International journal of hospitality management, 27(3), 391-402...

Abstract: The high profile bank scandals, for example, Hallmark, Bismillah Group, have intensely impacted the banking sector of Bangladesh and forced the legislator and policy makers to rethink the overall structure of the banking industry. These events had ignited the importance of implementing good corporate governance mechanisms for banking companies. Using the resource based theory, this paper examined the corporate governance mechanisms specifically the ownership monitoring mechanism, internal control monitoring mechanism (board independence and board size), and regulatory mechanism (capital adequacy ratio, non performing loans) influence on the bank performance............

Keywords: Capital Adequacy Ratio (CAR), Return on Assets (ROA), Return on Equity (ROE), Nonperforming Loan (NPL), Corporate Governance (CG), Board Size & Diversity

[1] Ahmed, S., Zannat, R. and Ahmed, S. (2015). Corporate governance practices in the banking sector of Bangladesh: do they really matter?. Banks and Bank Systems, 12(1), pp.27-35.
[2] Arun, T. and Turner, J. (2004). Corporate Governance of Banks in Developing Economies: concepts and issues. Corporate Governance, 12(3), pp.371-377.
[3] Badrul Muttakin, M. and Ullah, M. (2012). Corporate Governance And Bank Performance: Evidence From Bangladesh. Corporate Board: role, duties and composition, 8(1).
[4] Berger, A., Imbierowicz, B. and Rauch, C. (2012). The Roles of Corporate Governance in Bank Failures during the Recent Financial Crisis. SSRN Electronic Journal.
[5] Bøhren, Ø. and Strøm, R. (2010). Governance and Politics: Regulating Independence and Diversity in the Board Room. Journal of Business Finance & Accounting, 37(9-10), pp.1281-1308...