IOSR-JEF   Volume-12 ~ Issue-1 ~ Jan. – Feb. 2021

Abstract: Background: Climate change is emerging as one of the most complex challenges of this century, and dealing with this change is particularly daunting to developing societies especially because of their limited capabilities to deal with the effects of hazardous events. As climate change takes place and the effects continue to spread and become more intense, a focus on adaptation is an important consideration. So this research attempted to seek evidence of adaptation undertaken as a result of climate change impacts and analyze the factors affecting capability and strategies adapted by small-scale farmers in Nepal. Methods: A descriptive cum analytical (correlational) research design was employed following quantitative approach where the reliability and validity of the research instrument was tested with Cronbach's Alpha (α) Test, and descriptive statistics - Kendall Rank Correlation and Chi Square Test were used while analyzing the data and testing the hypotheses; and the inferences.......

Keywords: Climate Change Adaptation, Strategies, Capabilities, Small Scale Farmers, Nepal

Abstract: Moroccan tourism is one of the most affected sectors by the Coronavirus disease 2019 (covid-19). Unfortunately, this is a new experience in which the entire tourist infrastructure suffers from an incalculable damage due to the coronavirus pandemic. The tourism sector of Morocco is experiencing a tough competition between the various destinations, in normal periods the main emitting countries are called upon by all touristic destinations to solicit significant flows of travelers. With Covid-19, the situation becomes more difficult; first of all, the borders of almost all countries have been shutdown causing a significant decline in the flow of travelers between 60% and 80% for 2020. Many countries are now entering a new phase in fighting the virus while at the same time managing the re-opening of the tourism economy. This article aims to understand the impact of COVID-19 on global tourism and what are the preventive measures adopted by Morocco to face the post-pandemiccrisis?....

Keywords: Moroccan Tourism, Coronavirus disease (COVID-19), Travelers, Global tourism, Post pandemic crisis

Abstract: The study sought to evaluate the role of internal auditing on financial accountability in Vihiga County government. This research was considered useful to the management and stake holders in making decisions, to the policy makers by guiding them on what should be emphasized and to other researchers who want to research in the same field. The study used fraud triangle and agency theories to explain the topic of study. Descriptive research design was used. The study was conducted in Vihiga county government between November 2017 and April 2018. The target population for the study was 78 employees who fell under the revenue department of Vihiga county government. The sample population was 65 of the 78 employees. Random sampling technique was used to choose the sample population. Both primary and secondary data were used in the study. Primary data will be collected using questionnaires and secondary data will be obtained from audited financial statements and audit reports....

Abstract: Technical and Vocational Education are pre-requisites for effective implementation of a whole range of occupational subjects offered at the Primary and Junior Secondary School levels of the Educational System. Technical Vocational Education empowers the Nigeria children to use their hands to be self-reliant in the society. The aim of this paper is to discuss how Technical Vocational Education in Nigeria will enable Nigerian children to be self reliant and to enumerate the problems of Technical Vocational Education in Nigeria and wage increase of science teachers, training of artisans and provision of training facilities.

Keywords: Technical, Vocational, Tool, Self-reliance, Youth

Abstract: The objective of the study was to determine the influence of earnings management on the financal performance of agricultural firms listed in Nairobi Securities Exchange. A descriptive survey research design was applied. A Census of all the 6 companies listed inNairobi Securities Exchange as at July 2014 to July 2019 constituted the study population. The study employed secondary data extracted from audited financial statements and individual companies annual report for the five year period covering July 2014 to July 2019. Record survey sheet was used when collecting data for independent and dependent variables. Data collected was analyzed by using descriptive and inferential statistics. Under descriptive statistics the study considered; Mean, Minimum, Maximum and Standard deviation..........

Keywords: Earnings management, Financial Performance

Abstract: The purpose of this research is to analyze the evolution of approaches to corporate governance in private equity firms. Our literature review is in line with the main disciplinary and strategic trends in governance. In this article, we study information asymmetry in private equity firms from the perspective of agency theory and the cognitive contribution of limited partners in these complex organizations. The results of the research work find lead to interesting deductions as to the nature of the governance system in private equity, namely the intersection of disciplinary and strategic approaches.

Keywords: Cognitive Contribution; Limited partners; Governance; Private equity.

Abstract: This research was conducted to determine how much influence service and product diversification have on consumer purchasing decisions. The research method used in this research is descriptive verification. In this study, the variables used are: x1 is the quality of service and the x2 variable is product diversification, which is the variable that affects the Y variable in the purchase decision of the grave at Graha Sentosa Memorial Park, Karawang. The population is the sale of burial land at Graha Sentosa Memorial Park Karawang, which is located at Jalan Jl. Trans Heksa Raya, Teluk Jambe Karawang, West Java. Starting from January to December 2014, a total of 140 burial plots were sold, both in cash and credit. The population is 190 peopleIn this study, an error rate of 5% was used. It was.......

Key Word: Service Quality, Diversification, Purchasing Decisions.

Abstract: Stock market is a market of Equities and debts, through which the companies and government raise the funds for long term. India, being the developing country has received a huge capital inflow in recent years.
Stock price movement mainly depends on Inflation, Deflation, Interest rates and Exchange rates. Since India is a developing country, a widespread of capital inflow has been witnessed in the recent years. Indian economy is particularly focused on developing the company sectors. A good knowledge about the market will help to take better investment decisions, which will help investors to maximize the return on their investment. Performance of the company will reflect in the stock price. Stock price movement of company will depend on the financial and functional elements........

Abstract: Exclusion in its multiple and cumulative forms has been in existence since the dawn of human civilization. Several concepts and phrases have emerged at different stages to describe the intensity and degree of deprivation, disadvantage, marginalization, oppression and the like. But the idea of the Social Exclusion in a most refined fashion is of very recent origin in the development discourse and literature. Like many social concepts, social exclusion also has evaded a neat definition. At a time when its application is rapidly expanding and it........