IOSR-JBM   Volume-23 ~ Issue-8 ~ Aug. 2021

Abstract: Background: The aim of the study was to investigate the effect of corporate income tax incentives on financial performance of manufacturing firms in Kenya. The main focus of the study was on all manufacturing companies in the register of Kenya Association of Manufacturers. Materials and Methods: The study adopted descriptive research design where the total population was 447 manufacturing companies and the sample size selected was 211 companies by use of stratified random sampling technique. The data was collected for period ranging from 2009 to 2018 and targeted respondents were officers in the senior management and the accountants in the organizations. Questionnaires were issued to the respondents and only 73.5% of the questionnaires were returned. Data analysis was conducted by use of descriptive and inferential analysis. Diagnostic tests.....

Keywords: Financial Performance; Manufacturing companies; Corporate income tax incentives

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Abstract: All over the world, companies are being challenged to expand on and enlarge their financial reporting to capture both those targeted at profit-making and those involving disclosures on the economic, social, environmental and governance impacts of their operations on diverse stakeholders. This has made corporate sustainability reporting to gain momentum especially in the face of International Financial Reporting Standards (IFRSs) emphasis on more disclosures. Against this backdrop, the study examined the impact of corporate sustainability reporting on the financial performance of listed manufacturing companies in Nigeria. The study used ROA as the dependent variable and economic, social, environmental and governance disclosures as the independent variables. The study adopted correlation research design because it describes the statistical relationship between the variables and........

Keywords: Sustainability reporting, corporate sustainability reporting, economic disclosures, social disclosures, environmental disclosures, governance disclosures, financial reporting.

[1]. Adams, M., Thornton, B., & Sepehri, M. (2012). The Impact of the Pursuit of Sustainability on the Financial Performance of the Firm, Journal of Sustainability and Green Business, 1-14. Retrieved from http://www.aabri.com/manuscripts/10706.pdf.
[2]. Aggarwal, P. (2013). Impact of Sustainability Performance of Company on its Financial Performance: A Study of Listed Indian Companies, Global Journal ofManagement and Business Research Finance, 13(11), 61- 69.
[3]. Agu, S.I. & Amedu, J.M.A (2018). Relevance of Sustainability Disclosure to Profitability of Listed Pharmaceutical Companies in Nigeria, International Journal of Scientific & Engineering Research, 9(11), 1195-1201.
[4]. Aifuwa, H.O. (2020). Sustainability Reporting and Firm Performance in Developing Climes: A Literature Review. Copernican Journal of Finance & Accounting, 9(1) DOI: http://dx.doi.org/10.12775/CJFA.2020.001

Abstract: Background The success or failure of any business organization whether it is manufacturing or service, largely depends on its employees' commitment, competent, dynamics, productivity and efficiency. If the employees of the organization are well developed and utilized through supportive HR policies such as training and development, performance appraisal, career counseling, opportunity for growth, etc., an ordinary employee could also produce extraordinary results. The aim of this paper is to examine and find out the significant variation, if any, in Human Resource Development Climate and Job Satisfaction level among academic staffs between government and private and self-financed Higher Educational Institutions. It also tried to identify the significant predictors of Human Resource Development Climate on Job Satisfaction......

Key words: HRD Climate, Job Satisfaction, Government HEIs, Private and Self-Financed HEIs

[1]. Agyapong, D., Asiamah, M., and Cudjoe, E.A. (2019), "Effect of Compensation Package on Staff Intention to Quit in Technical University: A Structural Equation Approach". Asian Journal of Economics, Business and Accounting, 11(2):1-13.
[2]. Ajay Solkhe & Nirmala Chaudhary (2011), "HRD Climate and Job Satisfaction: An Empirical Investigation", International Journal of Computing and Business Research, 2(2)
[3]. Ayele, D. (2014). Teachers' job satisfaction and commitment in general secondary schools of Hadiya zone, in southern nation nationality and people of regional state.https://core.ac.uk/download/pdf/29136342.pdf.
[4]. Babushe, M.T. and Narendranath K. (2013), "HRD Climate and Job Satisfaction in the Public Sector of Ethipia: An Empirical Study in Amhara and Benishangul Gumuz Regions". IOSR Journal of Business and Management, 13 (6): 121-131.
[5]. Babushe, M.T. and Narendranath K. (2013), "HRD Climate and Job Satisfaction in the Public Sector of Ethipia: An Empirical Study in Amhara and Benishangul Gumuz Regions". IOSR Journal of Business and Management, 13 (6): 121-131

Abstract: Purpose-The purpose of this study the new focus ,is mind set of the organizational participants through value creation, through influencing the organization culture and through building commitment to the organization's mission, objectives and strategies which examines the relationship between transformation leadership and intention to analysis the subordinates commitment roles in the organization.
Findings-The result reveal that transformational leadership style directly influences by employer commitment to their employees for organization goals which is facing more challenges.
Practical implications-The implication of the study are of utmost importance for Indian IT Industries facing more and more rapid change in technology. Transnational leaders powering to develop challenging commitment for organization goals so here role of transformation leadership increased organizational commitment for facing new changes, creating a vision to guide the change through inspiration for long run path of organization........

Key Words: informational leadership, Inspiration, employees facing new task commitment, continuous Goals in IT sector.

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Abstract: Résumé Le contrôle de gestion devrait être une activité au quotidien pour éviter la fatalité dans chaque organisation. Cela nécessite un engagement solide et une connaissance avérée des techniques, des méthodes et un moyen adéquat pour conduire à bon escient cette activité. A côté d'une organisation comptable et administrative efficace, le tableau de bord, avec des indicateurs pertinents, le reporting doivent être un cheval de batail pour tout gestionnaire. Le contrôle de gestion s'appuie sur un certain nombre des données produites par des opérationnels ; ces données nécessitent aussi une attention particulière dans leur production afin de faciliter et de permettre au gestionnaire d'accoucher ses décisions de gestion sur de.....

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Abstract: Résumé La présente étude s'intéresse à la Douane Congolaise face aux impératifs de la mondialisation de l'économie. Cette étude démontre que la Douane Congolaise est l'héritage de la colonisation ; en partant de l'économie libérale de l'Etat Indépendant du Congo (E.I.C.), en passant par l'Office Douanier Colonial, l'Office des Douanes et Accises (OFIDA) et en s'arrêtant à la Direction Générale des Douanes et Accises (D.G.D.A.), le chemin emprunté par la douane congolaise est longue de par son histoire. En analysant le système douanier congolais.....

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Abstract: With the promulgation of decentralization in the Democratic Republic of Congo, certain taxes have been conferred on the provinces for their economic and social development. Among these taxes is the property tax, which constitutes a significant tax deposit that can facilitate the maximization of provincial revenues. Unfortunately, there is considerable revenue shortfall related to the collection of this tax by the General Revenue Directorates (DGI) of the provinces in the Democratic Republic of Congo.
This situation does not spare the two constituencies of the province of North-Kivu in the case of Beni, city and territory despite the legal arsenal and the fiscal potentialities they hold in property tax. The General Management of North Kivu continues to be satisfied with collecting taxes for a part of the taxable persons........

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