IOSR-JBM   Volume-23 ~ Issue-4 ~ April 2021

Abstract: Cost leadership is a strategy that leads to performance in deposit money banks. Studies have shown that lack of ethical business culture leads to low performance in terms of cost leadership in deposit money banks in Nigeria. The study examined the effect of ethical business culture on cost-leadership in deposit money banks in Nigeria. Cross sectional survey research design was adopted and the population was 34,162 and a sample of 849 was determined using Cochran formula in addition to an attrition rate of 30%. The study used the proportionate sampling technique. Data were collected using an adapted, structured, and validated questionnaire. The Cronbach's Alpha coefficients for the constructs ranged from 0.750 to 0.939. The response rate was 78.2%. Data collected were analysed using Structural....

Keywords: Cost Leadership, Ethical business culture, Leadership effectiveness, Process integrity, Transparency

[1]. Adegboro, O. O., Orekoya, S., & Adekunle, W. (2019). An assessment of the stability and diversity of the Nigerian financial service sector. MPRA Paper No. 100995.
[2]. Akhamiokhor, S., Asikhia, O. U., Kabuoh, M. N., & Makinde, B. (2019). Organizational culture, government regulations and corporate competitiveness of merged deposit money banks in Nigeria. Global Journal of Management and Business Research, 19(4), 1-10.
[3]. Amar, M. Y. (2016). The influence of product differentiation strategy on operational performance at Small and Medium Enterprises (SMEs) in South Sulawesi, Indonesia. Journal of Economics, Business and Accountancy Ventura, 18(3), 343.
[4]. Amsami, M., Ibrahim, S. B., & Hamid, A. E. A. (2020). Influence of corporate social responsibility actions on customer loyalty towards Nigerian retail banks within north eastern Nigeria. Asian Journal of Empirical Research, 10(2), 40-52.
[5]. Asihkia, Olalekan. U., Makinde, Grace. O. &Onamusi, Abiodun. B (2020). Marketing

Abstract: Background: An impact analysis against the backdrop of the Covid 19 pandemic on brick-and-mortar retail and consequences for event marketing, with a focus on Germany.
The Covid 19 pandemic has put tremendous pressure on the retail sector. Across the entire breadth of the market, significant declines in sales have already been observed, particularly in the assortments relevant to city centers, as a result of the 1st lockdown in March and April 2020 and the subsequent restrictions (accessibility of stores, masking requirements, spacing, etc.). However, delayed effects as well as the effects of the 2nd lockdown imposed from mid-December 2020 in conjunction with the Christmas and spring business in 2021, which will be cancelled to a large extent for the stationary trade, will further exacerbate the situation.
Conclusion: This article sheds light on the current economic starting point, carries out a scientific, but also in particular practice-oriented, literature research of renowned business enterprises, and is intended to offer future trends and action implications from the crisis..

Key-words :Stationary trade; Eventmarketing; Crisis, SARS-CoV2; Implications

[1]. ACROSS | The European Placemaking Magazine. (2020). 12th German Retail Real Estate Summit /// September 28 – 29, 2020 /// Van der Valk Airporthotel Düsseldorf, Germany - ACROSS | The European Placemak-ing Magazine. https://www.across-magazine.com/12th-german-retail-real-estate-summit-march-25-26-2020-van-der-valk-airporthotel-dusseldorf-germany-2/
[2]. Adler, M., & Wohllebe, A. (2020). Consumers Choosing Retailers On Online Marketplaces: How Can Retailers Differentiate Apart From The Price? – An Exploratory Investigation. International Journal of Applied Research in Business and Management, 1(1), 27–36. https://doi.org/10.51137/ijarbm.2020.1.1.3
[3]. AlarmstufeRot e.V. i.G. (2021, January 16). Deutschlands sechstgrößter Wirtschaftszweig steht vor dem Kollaps. https://www.alarmstuferot.org/fakten
[4]. Baldwin, R., & Di Weder Mauro, b. (2020). Economics in the time of COVID-19: A new eBook | VOX, CEPR Policy Portal. https://voxeu.org/system/files/epublication/COVID-19.pdf
[5]. Berens, S. (2014). Stationärer Einzelhandel Deutschland 2014. EHI Retail Institute.

Abstract: The aim of this study is to find out the impact of humor, fear and emotions in advertisements on consumer's purchasing decisions. The data for this research was collected through self-administered questionnaire. The questionnaire was distributed among 100 respondents in Peshawar region. Through SPSS software different tests were applied i.e. Regression. The basic purpose of this research was to find out that which factor of advertisements among fear, humor and emotions is most effective. Through analysis it was found that humor in advertising has significant impact on consumer purchase intention. Besides humor fear and emotions has also affect on consumer's purchase decisions. Furthermore, the research also shows that through social media most of the consumers watch advertisements. So, this research suggests to advertisers that connect humor in their advertisements and try to show advertisements on social media..

Key Word: Peshawar, Marketing, Humor, Fear, emotions and consumer purchase decision

[1]. Arthur, D. and Quester, P., 2004. Who's afraid of that ad? Applying segmentation to the protection motivation model. Psychology & Marketing, 21(9), pp.671-696.
[2]. Kotler, P. and Armstrong, G., 2010. Principles of marketing.
[3]. Parker, B.T., 2009. A comparison of brand personality and brand user‐imagery congruence. Journal of Consumer Marketing.
[4]. Weinberger, M.G. and Gulas, C.S., 1992. The impact of humor in advertising: A review. Journal of advertising, 21(4), pp.35-59.
[5]. Kemp, E., Bui, M. and Chapa, S., 2012. The role of advertising in consumer emotion management. International Journal of Advertising, 31(2), pp.339-353

Abstract: This paper explores the use of budget planning features as an E-banking service for monthly income earners who make use of electronic banking (E-banking) platform for their monthly expenditure transactions. In order to investigate the underlying need for incorporating budget planning as an E-banking service, a Google online survey on 155 University staff was carried out. Results show that 29% of them live above their monthly income and in dire need of a budget planner. Based on this, the monthly income and monthly expenditure were modeled using Binary Logistic regression. A computational algorithm for classifying previous transaction data of a salary earner was developed. Implementation architecture for deployment of the E-banking budget planner was also presented. A simulation carried out on 10 years classified data from bank transaction details of a salaried earner was used to train and test the model in python (spyder platform). Results show 82% accuracy in prediction of salary earner's budget for......

Key Word: Algorithm, E-banking, budget, income, expenditure, regression, simulation.

[1]. Makris, M., Koumaras, V., Koumaras, H., Konstantopoulou, A., Konidis, S., Kostakis, S. 2009. "Quantifying factors influencing the adoption of Internet bankingservices in Greece", Int. J. E-Adoption 1 (1), 20–32. DOI:10.4018/jea.2009010102
[2]. Hanafizadeh, Payam & Keating, Byron & Khedmatgozar, Hamid. 2014. "A Systematic Review of Internet Banking Adoption", Telematics and Informatics. 31. 492-510, 10.1016/j.tele.2013.04.003.
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[5]. Jung HyunLee, Won GueLim, Jong InLim. 2013. "A study of the security of Internet banking and financial private information in South Korea", Mathematical and Computer Modeling, Volume 58, Issues 1–2, Pages 117-131. https://doi.org/10.1016/j.mcm.2012.07.019

Abstract: This study titled "Evaluation of the Implementation of Entrepreneurship Studies in Ebonyi State Public Secondary Schools Curriculum" aimed at assessing the effect of teaching entrepreneurship subjects in public secondary schools curriculum in Ebonyi state secondary schools using Ebonyi North education zone with seventy six (76) public secondary schools. It was a descriptive survey research, using Schumpeter (1934) Creation theory as the foundation of the research. Data collated from school principals, teachers, secondary school graduates and their parents were analyzed using descriptive statistics, regression and Pearson correlation coefficient. Findings show that creativity and innovation.....

Key Word: Entrepreneurship Studies, Creativity, Innovation, Public Secondary Schools

[1]. Achtenhagan, L; Naldi, L; and Melin, L. (2010) "Business Growth" Do Practitioners and Scholars' Really Talk about the Same Thing? Entrepreneurship Theory and Practice, 34(3), 289-316.
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Abstract: The advent of Information, communication and globalization has made the preparation of reports using modern software application to minimize stress as a result of voluminous transactions. Quality and proper accounting information is very essential for the growth of an organization and thus development of the economy of any country. Many businesses have failed and a number were as a result of untimely, inaccurate and poor quality accounting information. The objective of the study was to critically examine the relationship between accounting software and quality.......

Key Word: Accounting Software, Corporate Reporting, Globalization, Reliability, Software Efficiency, Timeliness

[1]. Al-rabei, A. M., Abu Taber, T. A., Alaryan, L. A., & Abu Haija, A. A. (2015). The role of accounting information system in enhancing human resources management cycle in Jordanian Islamic banks; An empirical study. Australian Journal for Basic and Applied Science , 437-441.
[2]. Alshebeil, A.H (2017). Accounting Information Systems and organization, theory with Study Case Dar Althaqafa Library for Publishing and Distributing, Jordan, 39, 26.
[3]. Amveko, A. (2016). Computerized Accounting Systems and Financial Reporting, unpublished B.Sc, Makerere University, Kampala.
[4]. Deus, K. (2019). The Role of Computerized Accounting System in Financial Reporting; A Case of Kapchorwa District Local Government, A B.Sc project for a degree in Business Administration,Kampala International University
[5]. El- Dalabeeh, A. (2012), The Role of Computerized Accounting Information Systems in Reducing the Costs of Medical Services at King Abdullah University Hospital, Interdisciplinary Journal of Contemporary Research in Business, Oman, (4), 6.
[6]. Hla, D.T. &Teru, S.P. (2015). Efficiency of Accounting Information System and Performance Measures, International Journal of Multidisciplinary and Current Research

Abstract: The recent shifts to new modes of procurement governance whereby procurement officials are increasingly delegated decision-making powers have created important legitimacy to procurement officials. In such a context and in addition to growing public distrust towards public procurement practitioners – bounded rationality is likely to become more rampant and endangered competitive tendering legitimacy to attain value for money due to distort nature of decision-making processes. The present study aims to evaluate the moderating effect of bounded rationality on value for money and competitive tendering. The research is empirical and is supported by a descriptive quantitative approach, using structured questionnaire as a data collection technique in a cross-sectional design. Whereas public procurement practitioners in Singida and Dodoma Region in Tanzania are key respondents, while descriptive statistics, confirmatory factor analysis, hierarchical regression analysis were employed to analyse data. The results indicate that bounded rationality moderate the relationship of value for money and competitive tendering.

Key Word: Bounded Rationality, Value for Money, Competitive Tendering and Public Procurement

[1]. Abdalla, A. H. (2014). Procurement process and its effect on the effectiveness/perfomance of procurement functions in the organization: The case of ministry of information, culture, Tourism and sports–Zanzibar (Doctoral dissertation, Mzumbe University).
[2]. Abdulnabi, N. L. (2014). Prospect theory in decision making process (Doctoral dissertation, Eastern Mediterranean University (EMU)-Doğu Akdeniz Üniversitesi (DAÜ)).
[3]. Ackah, D., Agboyi, M. R., Adu–Gyamfi, L., & Enu, P. (2014). Competitive Tendering, an Effective Tool in Ensuring Value for Money in Public Sector Procurement: A Case Study at "Ahanta West District Assembly" A District in the Western Part of Ghana. Global Journal of Management Studies and Researches, 1(4), 186-201.
[4]. Adow, I. M., Edabu, P., & Kimamo, G.(2017). Influence of Methods of Tendering on Management of Public Secondary School Resources in Mandera County, Kenya
[5]. Adusei, C. (2018). Public procurement in the health services: Application, compliance and challenges. Humanities and Social Sciences Letters, 6(2), 41-50.

Abstract: One of the challenges of the digital era is the dissemination of false information which is variously referred to as fake news, disinformation, misinformation and deceptive news. Several solutions are being utilized to combat the 'infodemic' rather than establishing a correct title to address the phenomenon. This article is directed towards tackling how the ambiguous and overly misused 'fake news', to define false and deceptive information is compounding the problem. Initial study indicates that most authors define 'fake news', inadequately and the rush to address the problem might be the reason for the unsatisfactory problem definitions. These ambiguous and mixed meanings culminate to lack of proper problem definition leading to wrong, insufficient and erroneous results. Methodology......

Key Word: Fake news; Disinformation; Infodemic; Digital era, Thematic Analysis

[1]. United Nations Educational, Scientific and Cultural Organization. (2018). Journalism, Fake News &Disinformation.http://en.unesco.org/sites/deafult/files/journalism_fake_news_disinformation_print_friendly_0_0.pdf
[2]. Ogbette ,S., Idam, M., Kareem, A.,&Ogbette D. (2019). Fake news in Nigeria, effects and management. http://core.ac.uk/download/pdf/234672766.pdf
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[4]. Dictionary.com.misinformationvs. disinformation: get informed on the difference. http://www.dictionary.com/e/misinformation-vs-disinformation-get-informed-on-the-difference/.
[5]. University of Michigan library. (2021). Fake news, lies and propaganda:how to sort fact from fiction.https://guides.lib.umich.edu/fakenews.