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|Paper Type||:||Research Paper|
|Title||:||Innovation and Sustainable Development: The Question of Energy Efficiency|
Abstract: This article aims to examine the conditions in which technological innovation can foster and promote sustainable development. It takes into account all forms of technological innovation potential for sustainable development: process innovations, product innovations, organizational innovations, market innovations. It is also interested in the whole chain of innovation and pays particular attention to the plurality of devices innovation. This Research continues scientific representations which are guided by operational concerns. This paper will attempt to discern the relationship between innovation and energy efficiency. Thus, we will describe the technology and process innovation for sustainable development and where energy consumption is minimized for a service rendered identical. We will put the findings into perspective in relation to the Tunisian context.
Keywords: Energy efficiency, Innovation, renewable energy, Tunisia.
 Blundell, R. and al. (1999), Market share, market value and innovation in a panel of British manufacturing firms, Review of Economic Studies, vol. 66, N°3, pp.529-554.
 Le Bas, C. (2008), L'innovation dans la théorie économique, LEFI, Université Lyon 2.
 Frank, F. (1998), Recherche, invention et innovation, Ed Economica.
 Chien, T. et Hu, J.L. (2007), Renewable energy and macroeconomic efficiency of OECD and non OECD economics, Energy Policy, Vol.35, pp: 3606-3615.
 Aghion, P. and Griffith, R. (2005), Competition and growth: reconciling theory and evidence, Cambridge, MA, MIT Press.
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|Paper Type||:||Research Paper|
|Title||:||Building Consumer Loyalty through Servicescape in Shopping Malls|
|Authors||:||Shashikala R., Dr. Suresh A. M.|
Abstract: India is experiencing exponential growth in retail sector and Global Retail Development Index consecutively ranked as one of the most promising retail destinations of the world. Due to this reason lot of investments are happening in India and new players are entering the market. Shopping Mall being the latest organized retail format entering the market witnessed huge popularity and consumer attention, luring mall developers going all out to launch their projects. However the mushrooming growth of shopping malls has posed lot of challenges. Recent studies have revealed that 45% of the malls in cities are vacant. Poor mall management and poor tenant mix have resulted in poor mall traffic and low conversion rate. This paper attempts to explore the possibility of building consumer loyalty through effective use of servicescape (physical environment) in a shopping mall to attract and retain serious buyers. Study revealed that seven servicescape dimensions considered i.e., ambient factor, aesthetic factor, layout, variety, cleanliness, signs, symbols & artifacts, and social factor are all relevant in shopping mall context and capable of inducing significant variations in consumer loyalty.
Key Words: behavioural intentions, consumer loyalty, environment, servicescape, shopping mall.
. Bitner, (1992), "Servicescapes: The Impact of Physical Surroundings on Customers and Employees", Journal of Marketing, Vol. 56, 57-71
. Parasuraman, Zeithaml and Berry, (1985), "A Conceptual Model of Service Quality and its Implications for Future Research", Journal of Marketing, pp. 35-48.
. Mehrabian and Russell, (1974), "An Approach to Environmental Psychology", Cambridge, MA: Massachusetts Institute of Technology.
. Donovan, and Rossiter, (1982). "Store Atmosphere: An Environmental Psychology Approach," Journal of Retailing, 58, 34-57.
. Turley, L.W. and R. E. Milliman, (2000), "Atmospheric Effects on Shopping Behavior: A Review of the Experimental Literature", Journal of Business Research, 49, 193-211.
. Wakefield & Blodgett, (1996), "The effect of the servicescape on customers' behavioral intentions in leisure service settings", The Journal of Services Marketing, Vol. 10, No. 6, pp. 45-61.
. Lin, (2004), "Evaluating a servicescape: the effect of cognition and emotion", Hospitality Management, 23, 163–178 . Reimer, A. and R. Kuehn,(2005) "The impact of servicescape on quality perception", European Journal of Marketing, 39(7/8), 785-808.
. Jain and Bagdare (2011). "Music and consumption experience: A review". Retail and Distribution Management, 39 : 289-302
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Abstract: Customers have become crucial for every organization. Due to the competitive environment, customer relationship management (CRM) is one of the important business strategy for companies. Banks can benefit from focusing and concentrating on Customer Relationship Management . There is a stiff competition in the banking industry in Iran . So Iranian banks try to reform their strategies and process to achieve competitive advantage. The customers are an important element that helps the bank to achieve this objective . Banks try to notice the customers requirements and needs for satisfying their customers . Iranian Banks went through reform from product orientation to customer orientation. More importantly, the banks realized that building long-term relationship with their customer is crucial for achieving sustainable competitive advantage and improving performance. This study examined the link between customer relationship management and different measures of performance on the banking sector. Data were collected from the bank sectors in Iran. Based on extensive review of literature, the sub processes in implementing CRM were extracted and also four measures of Balanced scorecard applied to performance. The results indicated that CRM processes are associated with bank performance.
Key words: Customer Relationship Management, Organizational Performance, Initiantion Relationship, Maintenance Relationship
 Ajay Kumar Behera, A. K., Nayak, N. C. & Das, H. C. (2013). ― A study on customer relationship management (CRM) & bank performance using IT‖, IJAET, Vol. 4, No.1, pp. 9-13
 Arth Prabhand A. (2012). ― Customer relationship management in banking sector: A comparative study of SBI and other nationalitied commercial banks in India‖ Journal of Economics and Management, Vol.1 , No. 6,
 Cao, Y., & Gruca, T. S. (2005). ―Reducing adverse selection through customer relationship management‖, Journal of Marketing, Vol.69, No.4, pp.219−229.
 Coltman, T. R. (2006). ―Where are the benefits in CRM technology investment? ―Proceedings of the 39th Hawaii International Conference on System Sciences, Hawaii, USA.
 Cronbach, L. J. (1951). ―Coefficient alpha and the internal structure of tests‖ ,Psychometrika, Vol.16, No. 3, pp.297-334
 Davenport, T. H., & Beers, M. C. (1995). ―Managing information about processes‖ Journal of Management Information Systems, Vol.12, pp.57– 80.
 Day, G. S., & Van den Bulte, C. (2002). ―Superiority in customer relationship management: Consequences for competitive advantage and performance‖ Working paper, Wharton School of Economics, University of Pennsylvania
 Dutu, C., Halmajan, H. (2011). ―The Effect of Organizational Readiness on CRM and Business Performance‖, International Journal of Computers, Vol.1, No.2, pp. 106-114.
 Dwyer, F. R., Schurr, P. H., & Oh, S. (1987). ―Developing buyer–seller relationship‖ Journal of Marketing, Vol.51, No.2, pp. 11−27.
 Gefen D, Ridings M. C.(2002). ―Implementation team responsiveness and user evaluation of customer relationship management: a quasi-experimental design study of social exchange theory‖, J Manage Inf Syst , Vol.19, No.1, pp.4770.
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|Paper Type||:||Research Paper|
|Title||:||Time As an Allay Of Attenuating Stress to Ameliorate Employee Performance|
Abstract: Time is the factor under which everything runs. Growth to end of any material or non material depends on time. It may sound platitudinous but is nevertheless true that a country that wants to make economic progress must be wedded to the doctrine of the organisational growth. Economic progress is not possible without it. However, much organisational development is cherished and achieved still various complex problems do arise in the field of the employees and their performance. The dynamics such as group behaviour, team building, organisational conflicts and negotiation, communication, job frustration, power and policies gives birth to the psychological term stress. Stress is simply a fact of nature -- forces from the inside or outside world affecting the individual. Because of the nimiety of stress in the modern lives, the thought follows a negative experience. The biological view of stress on the other hand can be a neutral, negative, or positive experience. The purpose of this study was to examine whether time management behaviours moderated relations between stressors and strain. It was further predicted that the use of time management behaviours would attenuate stress-strain relations. Data collected from 346 employers constituted both men and women and indicated the use of time management behaviours as an allay to stress attenuation. The relations between the stress and strain to be reduced by time management were partially mediated by feelings of control over time.
Keywords: employee, performance, strain, stress and time
. Ad a m s , G. A., & Je x , S. M. (1997).Con® rmatory factor analysis of the time management behaviour scale. Psychological Reports , 80, 225± 226.
. Ad a m s , G. A., Ki n g , L. A., & Ki n g , D. W. (1996). Relationships of job and family involvement, family social support, and work-family con¯ ict with job and life satisfaction. Journal of Applied Psychology , 81, 411± 420.
. Ag u i n i s , H., & St o n e -Ro m e r o , E. F. (1997). Methodological artifacts in moderated multiple regression and their eVects on statistical power. Journal of Applied Psychology , 82, 192± 206.
. Atkinson, D, (2001). The time crunch. American Fitness, 19 (3), p. 37.
. Ba r l i n g , J., Ke l l o w a y , E. K., & Ch e u n g , D. (1996).Time management and achievement striving interact to predict car sales performance. Journal of Applied Psychology , 81, 821± 826.
. Britton, B. K., & Glynn, S. M. (1989). Mental management and creativity: A cognitive model of time management for intellectual productivity.
. Ca p l a n , R.D. (1971). Organizational stress and individual strain : A social-psychological study of risk factors in coronary heart disease among administrators, scientists, and engineers. (University micro® lms No. 72014822.)Institute for Social Research,University of Michigan.
. Drawbaugh, C. C. (1984). Time and its use: A Self-management guide for teachers.
. Foust, J. (2000). Dewey need to be organized? Time management and organization from a librarian who knows whereof she speaks! Book Report, 19, (2), 20.
. Ga n s t e r , D. C., & Sc h a u b r o e c k , J. (1991).Work stress and employee health. Journal of Management ,17, 235± 271.
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Abstract: In government governance of Regency and City in East Java, Region Head is assisted by local instruments that are accommodated in secretariats and Local Government Task Force/ Satuan Kerja Perangkat Daerah (LGTF/SKPD). LGTF as the assistant of local region head becomes important phenomenon to be explored due to the mediation role of transformational leadership and organizational culture toward the relationship between organizational politic and strategy implementation. This research is aimed to examine and describe (1) the mediation role of transformational leadership toward through organizational politic toward organizational culture, (2) the mediation role organizational culture on the effect of organizational politic toward strategy implementation, (3) the mediation role of transformational leadership on the effect of organizational politic toward strategy implementation, and (4) the mediation role of organizational culture on the effect of transformational leadership toward strategy implementation, and (5) the mediation role of transformational leadership and organizational culture on the effect of organizational politic toward strategy implementation. The populations of this research are those LGFTs in the form of Departments, Institutions, or Offices in Regencies/Cities at East Java Province; there are 936 LGTFs. The sample is 150 LGTFs that are taken using multi-stage sampling technique. This research reveals that: (1) there is the mediation role of transformational leadership on the relationship between organizational politic and organizational culture, (2) there is no mediation role of transformational leadership on the relationship between organizational politic and strategy implementation, (3) there is no mediation role of organizational culture on the relationship between organizational politic and strategy implantation, (4) there is mediation role of organizational culture on the relationship between transformational leadership and strategy implementation, and (5) there is mediation role of transformational leadership and organizational culture on the relationship between organizational culture and strategy implementation.
 Ahmad Z, Ahmad Z, Ahmed I, and Nawaz MM. 2010. Organizational Climate (OC) as Employee's Satisfier: Empirical Evidence from Pharmaceutical Sector. International Journal of Business and Management. Vol 5 No 10. Page 214-222.
 Ammeter, A.P, Douglas, C., Gardner, W.L, Hochwarter, W.A, Ferris G.R. 2002. Toward a Political Theory of Leadership. Journal of The Leadership Quarterly 13 751-796.
 Aronow, J. A. 2004. The Impact of Organizational Politics on the work of the Internal Human Resource Professional.
 Baile, K.C. 1998. A Study of Strategic Planning in Federal Organizations. Dissertation. Public Administration and Policy. Falls Church, Virginia.
 Bass, B.M., 1985, Leadership and Performance Beyond Expectation, New York: The Free Press
 Block, Lory, 2003, The Leadership-culture Conection an Exploratory Investigation, Leadership & Organization Journal, 24/6, 318-334
 Butler, M.J.R. 2003. Managing from the inside out: drawing on receptivity to explain variation in strategi implementation. British Journal of Management Vol 14. S47-60.
 Bozeman, B., 1987, All Organization Are Public : Bridging Public and Private Organizational Theories, San Francisco; Jossey-Bass
 Chen, S.S. 2006. Leadership Styles and Organizational Structural Configurations. Dahan Institute of Technology.
 Cropanzano, Russell, Grandey, Alicia A., Howes, John C., Toth, and Paul. 1997. The Relationship of Organizational Politics and Support to work behaviors, attitudes, and stress. Journal of Organizational Behavior. John Wiley and Sons, Inc. New York.
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|Paper Type||:||Research Paper|
|Title||:||International Takeover and Restructuring: Implications for Managerial Learning and Practice. A Case of Tata Corus|
|Authors||:||Dr. Lalita Shukla|
Abstract: In today's times, mergers and acquisitions have attained high level of acceptance in corporate across the globe. The phenomenon of globalization has provided a big impetus to mergers and acquisitions. Also, mergers and acquisitions have increased due to rapid technological developments as well as immense competition. The main objective of mergers and acquisitions is to restructure the entire organization and it is beneficial to both of the organization. Expansion in this field is what the government is trying to achieve. M&as are also getting an impetus by the LPG model attained by the Indian economy. There have been a series of consequences of M&As in Indian economy pertaining to both local and international implications. Mergers and acquisitions, corporate development has the necessary tools and an attractive means by which to develop an enterprise are. Now a day's M&A activity is recognized as a weapon in this competitive world and a run for globalization. This study deals with the M&A activity of Tata Corus, and it will give the whole in and out of this acquisition and the benefits that consumers are getting with this deal. This acsscoiation provides very good quality products to the consumers at very lower prices. This deals got successful because the value and ethics of both the companies are same and aligned with the objectives
. Ajjarapu, N. (2004), "Mergers and acquisitions: Managing the HR issues", Retrieved from http://icmr.icfai.org/casestudies/mergerissues1.htm
. Anderson, J. E. (2000, August 9), "Making operational sense of mergers and acquisitions", The Electricity Journal, 12(7), 49–59.
. Armstrong, Michael (2006). A Handbook of Human Resource Management Practice (10th ed.). London: Kogan Page. ISBN 0-7494-4631-5.OCLC 62282248.
. Bertoncelj Andrej & Kova¥ Darko, (2007), "An integrated approach for a higher success rate in mergers and acquisitions".
. Babbie, Earl R.( 2004) The Practice of Social Research. 10th ed. Belmont, CA: Thomson/Wadswoth.45
. BMC software (2010) BMC Financial Planning and Budgeting [online] avalible from < http://documents.bmc.com/products/documents/24/93/142493/142493.pdf> [6-8-2010]
. Bonner SE. (2009) 'Judgment and decision-making research in accounting.' Account Horiz 13,(4) 385–98.
. Booth, P., (1995), 'The Future of Management Accounting', Management Seigel,G., Sorensen, J.E., Richtermeyer, S.B., (2003), 'Are You a Business Partner?',Strategic Finance, September , p. 40. Cited in Beaman, I and Richardson ,B ( 2007) 'Information Technology, Decision Support and Management Accounting Roles.; Monash University, 5 ( 1 )
. Borrkin, S.A,( 2008) Data models: a scientific Approach for Database Systems, New York: MIT Press. 67-70.
. Bovaird, R. L.,. Goldman ,A. S and Slattery, T. B. (2000) Concepts in operational support research. Management Science: 113-137.
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|Paper Type||:||Research Paper|
|Title||:||The Relationship Between Gender And Ethnicity Upon Hofstede's Cultural Dimensions Among Sabah Ethnicities|
|Authors||:||Dg Kamisah Ag Budin, Syed Azizi Wafa|
Abstract: Culture plays an important role in many aspects such as the way employees perform their job, productivity of organization as well as the relationship among employees in the workplace. Therefore, it is important to understand cultural dimensions among individuals to predict their behaviour that will lead to organizational success. This study was conducted to identify whether gender and ethnicity will influence people's cultural dimensions. In short, this study intends to understand the cultural dimensions among Sabah communities which involve three major ethnic groups in Sabah namely Malay-Brunei, Bajau and Kadazan-Dusun. The sample of this research was selected based on purposive convenient sampling whereby all respondents are located in Kota Kinabalu. A questionnaire was administered for data collection with a sample of two hundred and nineteen employees from both the public and the private sector. The data was analyzed using the one way ANOVA and it showed that three major ethnic groups in Sabah appear to be not significantly different on Hofstede's cultural dimensions. However the t-test found that the males differ from females on three out of four cultural dimensions namely power distance, individualism-collectivism and masculinity-femininity. The findings of this study can be considered as very interesting since a majority of Malaysians perceive that the values of the three ethnic cultures of the Malay-Brunei, Bajaus and Dusuns are different but the study proved otherwise.
Keywords- Cultural dimension, Ethnic groups, Gender, Malaysia
. Abdullah, A. 2001. Influence of ethnic values at the Malaysian workplace, in Abdullah, A. and Low, A, (Eds), Understanding the Malaysian Workforce: Guidelines for Managers, Malaysian Institute of Management, Kuala Lumpur, pp. 1-24.
. Alves, J.C., Lovelace, K., Manz, C., Matsypura, D., Toyasaki, F. and Ke, K. 2006. A cross-cultural perspective of self-leadership. Journal of Managerial Psychology, Vol. 21, pp. 338-59.
. Asma Abdullah and Lrong Lim. 2001. Cultural dimensions of Anglos, Australians and Malaysians. Malaysian Management Review, Volume 36 No. 2, pp.1-17.
. Fontaine, R., and Richardson, S. 2005. Cultural values in Malaysia: Chinese, Malays and Indians compared. Cross Cultural Management: An International Journal. Vol. 12 No. 4, pp. 63-77.
. Fontaine, R. 2007. Cross-cultural management: six perspectives. Cross Cultural Management: An International Journal, Vol. 14 No. 2, pp. 125-135.
. Hofstede, G. 1980. Culture‟s Consequences: International Differences in Work-Related Values, Sage, Beverly Hills, CA.
. Hofstede, G. 1993. Intercultural Co-operation in Organization. Management Decision, Vol. 20 No. 5 pp. 53-67
. Hofstede, G. 2001. Culture‟s Consequences: Comparing Values, Behaviors, Institutions, and organizations across nations, 2nd edition, Sage Publications, Thousand Oaks, CA.
. Hofstede, G. and Hofstede, G.J. 2005. Cultures and Organizations: Software of the Mind, McGraw Hill, New York, NY.
. Kennedy, J.C. 2002. Leadership in Malaysia: traditional values, international outlook. Academy of Management Executives, Vol. 16 No. 3, pp. 15-26.
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Abstract: Service recovery is very crucial in maintaining long-term relationship with customers. In this regard, most scholars argue that customer listening ability and perceived justice are very important in service recovery. This is because they can lead to customer trust, satisfaction and other behavioral intentions. However, not much research has been conducted to investigate the effect of customer listening ability and perceived interactional justice. This is simultaneously so on relationship quality and customer loyalty under service recovery condition. This article attempts to fill this gap by proposing customer listening ability and perceived interactional justice as predictors of relationship quality, while loyalty as outcome of relationship quality.
Keywords- Customer listening ability, perceived justice, service recovery, relationship quality.
 Adams, J. S. (1963). Towards an understanding of inequity. Journal of Abnormal and Social Psychology, 67(5), 422-436.
 Adams, J. S. (1965). Inequity in Social Exchange. In L. Berkowizt (Eds.), Advances in Experimental Social Psychology (Vol.2). New York: Academics Press.
 Aggarwal, P., Catleberry, S. B., Ridnour, R., & Shepherd, C. D. (2005). Salesperson empathy and listening: impact on relationship outcomes. Journal of Marketing Theory and Practice, 13(3), 16-31.
 Al-alak, B. A. M., & Alnawas, I. A. M. (2010). Evaluating the effect of marketing activities on relationship quality in the banking sector: the case of private commercial banks in Jordan. International Journal of Marketing Studies, 2(1), 78-91.
 Anderson, C. M., & Martin, M. M. (1995). The effects of communication motives, interaction involvement and communication loneliness on satisfaction. Small Group Research, 26(1), 118-137.
 Austin, W., & Walster, E. (1974). Reaction to confirmations and disconfirmations of expectation of equity and inequity. Journal of Personality and Social Psychology, 30(2), 208-216
 Beatty, S.E., Mayer, M., Coleman, J.E., Reynolds, K.E., and Lee, J. (1996), Customer-Sales Associate Retail Relationships, Journal of Retailing, 72(3), 223-247.  Bitner, M. J., Booms, B. H., & Tetreault, M. S. (1990). The service encounter: diagnosing favorable and unfavorable incidents. Journal of Marketing, 54 (1), 71-84.
 Blodgett, J. G., Granbois, D. H., & Walters, R. G. (1993). The effect of perceived justice on complainants: negative word of mouth behavior and repatronage intentions. Journal of Retailing, 69(4), 399-428.
 Blodgett, J. G., Hill, D. J., & Tax, S. S. (1997). The effect of distributive, procedural and interactional justice on post complaint behavior. Journal of Retailing, 73(2), 185-210.
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Abstract: Enterprise Resource planning (ERP) implementations in the context of small medium size enterprises is discussed in this paper. It is essential for small businesses to success implementation an ERP system to maintain control of their risks. ERP implementation is costly and risky for small and medium enterprises. Paper identified from archived literature, ERP implementation risk in selecting and implementing an ERP system. Authors hypothesized a relationship between two elements of organizational risk factors, adequate system and business processes re-engineering. The study also examines the relationship between ERP implementation cost and ERP project success in order to better manage enterprises ERP projects in context of SMEs.
Keywords – ERP, ERP Implementation, ERP Organizational Risk, Cost of Implementation ERP, SME
. Malhotra, R. and C. Temponi, Critical decisions for ERP integration: Small business issues. ELSEVIER, 2010.
. Iskanius, P., The ERP Project Risk Assessment Proceedings of the World Congress on Engineering, 2009.
. Iskanius, P., Risk Management in ERP Project in the Context of SMEs. Iskanius is with the University of Oulu, Oulu, Finland, 2009.
. Soja, P., Success factors in ERP systems implementations. Lessons from practice. Journal of Enterprise Information Management, 2006.
. Wright, S. and A.M. Wright, Information System Assurance for Enterprise Resource Planning Systems: Unique Risk Considerations. Journal of Information Systems, 2002.
. Aloini, D., R. Dulmin, and V. Mininno, Risk management in ERP project introduction:Review of the literature. Information & Management, 2007.
. Kwak, Y.H. and J. Stoddard, Project risk management: lessonslearned from softwaredevelopmentenvironment. ELSEVIER, 2004.
. Haddara, M., ERP ADOPTION COST FACTORS IN SMES. European, Mediterranean & Middle Eastern Conference on Information Systems, 2011.
. ADAM, F., Lessons from enterprise resource planning implementations in Ireland – towards smaller and shorter ERP projects. Journal of Information Technology, 2000.
. Markus and Tanis, The enterprise system experience – from adoption to success. Framing the Domain of IT Management, 2000
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|Paper Type||:||Research Paper|
|Title||:||Determining Tax Literacy of Salaried Individuals - An Empirical Analysis|
|Authors||:||Puneet Bhushan, Yajulu Medury|
Abstract: In personal financial planning, tax management plays a very important role. An individual should have thorough knowledge of various aspects of taxes and tax policies, which would help him to understand how much he can save even after paying taxes. Those people who have not taken any formal course on taxation finds it difficult to understand and comprehend the issues related to determination of tax liability, tax filling and tax saving. An attempt has been made through this paper to determine tax literacy level of salaried individuals based on various demographic and socio-economic factors. Findings of the study suggest that overall tax literacy level of respondents is not very high. The results suggest that level of tax literacy varies significantly among respondents. Also tax literacy level gets affected by gender, age, education, income, nature of employment and place of work whereas it does not get affected by geographic region. Findings of this paper suggest that government should adopt more aggressive approaches to educate taxpayers, thereby raising the level of tax literacy among them.
Keywords - Tax literacy, Salaried individuals, Taxpayers, Indian Taxation System, and Government.
 Lewis, A., The Psychology of Taxation, 1982 ,Oxford: Martin Robertson.
 Eriksen, K., and Fallan, L., Tax knowledge and attitudes towards taxation: A report on a quasi experiment, Journal of Economic Psychology, 17,1996, 387–402.
 Fallan, L., Gender, exposure to tax knowledge, and attitudes towards taxation; an experimental approach, Journal of Business Ethics, Vol.18, No. 2,1999, pp 173-184.
 Singh, V. , Malaysian Tax Administration, 6th ed,2003. Kuala Lumpur: Longman.
 Loo, E.C., and Ho, J.K, Competency of Malaysian salaried individual in relation to tax compliance under self assessment system, eJournal of Tax Research, 3(1),2005, 45-62.
 Madi, N., Kamaluddin, A., Janggu, T., Ibrahim, M.B.A., Samah, A.B.A., Tax Literacy among Employees: Sabah and Sarawak's Perspective, International Journal of Economics and Finance, Vol 2, No.1, 2010, pp 218-223.
 Natrah, S., , Fairness Perceptions and Compliance Behaviour: The Case of Salaried Taxpayers in Malaysia after Implementation of the Self-Assessment System, eJournal of Tax Research Vol. 8, No. 1, 2009, pp. 32-63.
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|Paper Type||:||Research Paper|
|Title||:||The Capital Market and Its Impact on Ndustrial Production in Nigeria|
|Authors||:||Idyu, Isaac A., Ajekwe, Tagher, Korna, Johnmark M.|
Abstract: The possession of industrial capabilities by an economy is considered an important potential for improved economic development. Indeed one of the distinguishing factors between developed and developing economies is the acquisition of industrial know-how. The emerging pattern of the institutional framework for the Nigeria which brought the capital market into existence has through the succeeding centuries continued to support the institution and justify its existence. The capital market is viewed as a major catalyst to industrial growth and indeed economic development. The benefit of appropriate industrial base for an economy lies in its combination of suitable technology management techniques and other resources in order to move the economy from a traditional and low level of production to a more automated and efficient system of mass processing and manufacture of goods and services. Unfortunately, the problem with industrial growth in Nigeria is largely due to the inability of firms to access long-term funds which the Nigerian capital marked should be providing. This unfortunately is stemmed from the fact that the Nigerian capital market has not been fully developed to adequately provide enough of such funds to the needy organizations. It was in line with the above that the study sought to determine the impact of the Nigerian capital market on the industrial sector component of the Nigerian gross domestic product, ascertain the impact of the Nigerian capital market on industrial loans issued by stock exchange and determine the impact of the Nigerian capital market on average capacity utilization rates of the Nigerian manufacturing sector. An ex-post facto research design was adopted using secondary data to determine the level of impact on the growth of the Nigerian industrial sector for the period 1990 – 2009. The ordinary least square (OLS) estimation technique was adopted using SPSS version 16.0) statistical computers software to evaluate the three objectives. The results showed (i) a positive significant impact of the market capitalization on industrial sector component of the gross domestic product and (ii) a positive significant impact of the market capitalization on average capacity utilization rates of the manufacturing sector. The result however showed (iii) a positive but non- significant impact of the annual market capitalization on industrial loans of the stock exchange. It was therefore concluded that every effort must be made by government and market operators to make the market viable and result oriented to further improve the economy
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. Adams, Richard, A. Jr. (1993): The Economic and Demographic Determinants of International Migration in Rural Egypt. Journal of Development Studies Vol. 26, PP. 387 – 407.
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