IOSR-JBM   Volume-21 ~ Issue-7 ~ July-2019

Abstract: The Performance Management Systems component performance appraisal will be used to assess the employee performance to evaluate if an employees' performance is in line with the agreed workplan aligned with the organization's objectives, vision and mission. In most of the case the performance appraisal being used to evaluate employee performance yearly. We present here a live case study with deficits in performance management system of international agricultural research institute, where employees are unhappy with the present appraisal mechanism. The case study also present the suitable solution which is mutually convenient both the management and staff..

Keywords: performance management system, solution, component, workplan, staff

[1]. Babu, T.N., and Suhasini, N. (2017). Performance Management – Effective Tool for Talent 1Management. International Conference Emerging Trends in Engineering, Technology, Science and Management, pp 581-585.
[2]. Mahapa et al. (2015). Performance Management Hurdles in a Public Health Sector Organization in Zimbabwe. European Sceintific Journal. 11(32), 244-261.
[3]. Paile, N.J., (2012). Staff perceptions of the Implementation of Performance Management and Development System: Father SmangalisoMkhatswa Case Study, Master Thesis, University of South Africa.
[4]. PWC 2016. Performance management in India: A change beckons. PWC, India Publications [online] https://www.pwc.in/publications/2016/performance-management-in-india-a-change-beckons.html
[5]. Rusu, G. (2016). Organizational context factors influencing employee performance appraisal: A research framework. Procedia-Social and Behavioural Sciences, 221: 57-65.

Abstract: India's Micro, Small and Medium Enterprise (MSME) sector is a vital contributor to the country's growth story. Today, more than six crore MSMEs contribute 8 percent to India's GDP, 6.11 percent to its total manufacturing output, and 24.6 percent in services.1India's MSMEs are at the heart of India's growth story. There are more than 6.3 crore MSMEs in the country generating employment for nearly 111 million Indians and creating nearly 1.3 million jobs every year.The entrepreneurial growth and development they contribute are not restricted to the urban areas only. Of the 55.8 million MSMEs, 59 per cent are based in rural India. The segment contributes close to 45 per cent to India's manufacturing output, over 40 percent to our exports, and about 8 percent to our GDP. Despite being a major and valued contributor to India's success, MSMEs face a host of challenges. This includes raw material concerns, inadequacy of skilled resources, inflationary pressures, scarcity of capital and technology barrier.The State Financial Corporations (SFCs) are State-Level Financial Institutions play a vital role in the development of SMEs in the respective States in tandem......

[1]. M. S. Sriram (2018)., Inclusive Finance India Report, Sage Publicaations, ISBN: 935280581X, 9789352805815.
[2]. Economic Survey 2017-18, Government of India, OXFORD Publications.
[3]. K. V. Ramana Reddy (2006)., Role of state finance corporations in development: a study of Anantapur District, Andhra Pradesh, Booklink Corp.
Articles
[4]. N. SuseelaBharathi and R. VijayaBhaskar, 2014, "Entrepreneur Development through APSFC", Blue Ocean Research Center, Vol. 3, No. 3.
[5]. Reddy S. Marulu and Harika K, 2014, "Financial Performance of Andhra Pradesh State Financial Corporation", Asian Journal of Management, Vol.4, Issue 4...

Abstract: The objective of the research is to recommend the model onPrice of Ethylene in terms of Supply Resins Synthetic Material, Demand Plastic Industry, Indirect Cost Polyethylene, Labour Cost Polyethylene, Demand Manufactuirng Industry,Poyiethylene and Oil Price in 2007-2017 period. The results will be published in reputable journals. The objectives of the research are 1) To analyze the effect of the Supply Resins Synthetic Material, Demand Plastic Industry, Indirect Cost Polyethylene, Labour Cost Polyethylene, Demand Manufactuirng Industry,Poyiethylene and Oil Price to Price of Ethylene in 2007 - 2017, 2); Analyzing the most powerful factors affect Price of Ethylene.......

[1]. Basha, Mazen Hassan. 2014. "Impact of Increasing the Crude Oil Prices on the FinancialPerformance of PharmaceuticalcompaniesOperating in Jordan for the Period (2002-2011) A Case Study of Jordanian Al-Hikma Pharmaceutical Company" EuropeanJournal of Business and Management. ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online) Vol.6, No.33, 2014.
[2]. Chatterjee, Kumar. Hall, Kelsey. Tell, Samuel. 2013. "Glycerol to Propylene Glycol" Journal of the American Oil Chemists SocietyUniversity of Pennsylvania. 80 (2) pp 189 – 192.

[3]. Cowley. P R. 2015. "Modelling the effect of buyer power on the margins of commodity plastics" Strategic Management Journal Vol. 6 pp 213-222.
[4]. Gujarati, D., Zain, S.,2013, EKONOMETRIKA DASAR, Cetakan Keenam, PenerbitErlangga,Jakarta.
[5]. Joseph,P.H.Fan. 2015. "Price uncertainty and vertical integration: an examination ofpetrochemical firms"Journal of Corporate Financial. Pages 345 – 376.

Abstract: Implementation of the Policy in the issuance of a sailing license at the Syahbandar Office of Makassar Untia Port is very high demand, in serving the community so that it can satisfy the ship's masters, owners and fishermen. This study aims to analyze the requirements documents for the issuance of Sailing License for fishing vessels, the implementation of policies for issuing fishing boats Sailing License from the aspect of service and time of arrangement. The results of the study show that the average performance of the service or the implementation of the policy of issuing license for sailing fishing vessels in ports for the indicators of communication, resources, disposition and organizational structure is categorized as satisfying very high more than 50% and above......

Keywords: Service, SOP, Administration, Sailing License

[1]. Ministry of Transportation, Civil Service Development Agency, 2015. Explanation of Law Number 17 Year 2008 concerning Shipping. Ocean Transortation Education and Training Center. Jakarta.
[2]. Jinca, M.Y,. 2011, System Analysis and Case Studies, Indonesian Sea Transportation, Surabaya, Brilliant International
[3]. Handika, Wijaya Putra, 2014, Standard of Issuance of Sailing Approval Services at the Tarakan Class III Transportation and Port Authority Office. Ejournal of State Administration, 2014, 3 (2): 863 - 876 Issn 0000-0000, Ejournal.An.Fisip-Unmul.Org
[4]. SOP Untia Port, 2019, Flow of Issuance of Sailing Permit (Sib). Makassar.
[5]. National Transportation Safety Committee, 2009, Study of Analysis of Accident Trends in Sea Transportation in 2003 to 2008. Jakarta.

Abstract: This study aims to analyze the factors that affect the ability of auditors to detect fraud at PT. Bank ABC, Tbk. The independent variables used in this study are education, audit experience, independence, competence, professionalism, while the depedent variable is ability of auditors to detect fraud. The data used are primary data obtained from the Office of the Division of Internal Audit Unit PT. Bank ABC, Tbk. The data analysis method used in this study is multiple regression analysis. The results of this study indicate that education variable affect ability of auditors to detect fraud at PT. Bank ABC, Tbk. Independence variable affect ability of auditors to detect fraud at PT. Bank ABC, Tbk. Competence variable affect ability of auditors to detect fraud at PT. Bank ABC, Tbk. Professionalism......

Key words: Ability of Auditors to Detect Fraud, Eduction, Audit Experience, Independence, Competence, Professionalism

[1]. ABC. (2014). Sustainability Report: Tata Kelola Perusahaan dan Kepatuhan-Corporate Governance and Compliance. Jakarta.
[2]. Arens, Alvin A. and James K. Loebbeck. (2011). Auditing and Assurance, And Integrated Approach. 11st edition. New York: Pearson Practice Hall.
[3]. Ghozali, Imam. (2013). Aplikasi Analisis Multivariat dengan Program IBM SPSS 21, Edisi 7. Semarang: Penerbit Universitas Diponegoro.
[4]. Gusnardi. (2003). Analisis Perbandingan Faktor-faktor yang Mempengaruhi Judgment Penetapan Risiko Audit oleh Auditor yang Berpengalaman dan Auditor yang Belum Berpengalaman. Tesis. Universitas Padjadjaran.
[5]. Harhinto, T. (2004). Pengaruh Keahlian dan Independensi Terhadap Kualitas Audit (Studi Empiris pada KAP di Jawa Timur). Tesis. Fakultas Ekonomi dan Bisnis Universitas Diponegoro..

Abstract: This research integrates the servqual and kano model to develop a strategy to improve the quality of learning application services using e-learning platform called education integrated teaching (edit) owned by Bimbel Edulab so that the service is in accordance with the needs of the users of Edulab Students. The data used in this study are the results of a questionnaire of 298 respondents who are active users edit. The results of the study using the servqual method show that 24 research attributes that are divided into 4 dimensions of edit services used in this study are web application design, easy of use, reliability and avaibility systems that have a negative gap, with the highest gap found in the web application design dimension. This means that the quality of the edit service currently cannot meet the.......

Keywords: Edit, Edulab, Servqual, Model Kano

[1]. Naidu, Som. (2006). E-Learning: A guidebook of Principles, Procedures, and Practices. New Delhi: Aishi Creative Workshop
[2]. Sangadji, Etta Mamang and Sopiah. (2010). Metodologi Penelitian: Pendekatan Praktis dalam Penelitian. Yogyakarta: ANDI.
[3]. Santos, J. (2003). E-Service Quality: A Model of Vistual Service Quality Dimensions Managing Service Quality, 13.

[4]. Sinulingga, Sukaria (2017). Metode Penelitian, Edisi 3. Medan: USU Press.

[5]. Sugiyono (2012). Metode Penellitian Bisnis. Bandung; Alfabeta..

Abstract: Enterprise income tax is an important component of enterprise tax payable. Excessive tax burden occupies enterprise funds, thus reducing enterprise R&D output (Li , 2013). This paper uses the "income tax expense" and "main business income" items in the financial reports of Chinese a-share listed companies to construct tax burden indicators and the cumulative value of effective invention patents of enterprises to measure the R&D output of enterprises. It is found that corporate income tax burden is negatively correlated with R&D output, and this negative relationship is only significant in non-high-tech enterprises. This article has the reference significance to the present tax revenue optimization reform and the promotion profession healthy development..

Keywords:pharmaceutical industry; Tax burdens; High-tech enterprise

[1]. Bérubé, C., & Mohnen, P. (2009). Are firms that receive R&D subsidies more innovative?. The Canadian Journal of Economics / Revue canadienne d\"Economique, 42(1), 206-225.
[2]. Cappelen, A., Raknerud, A., &Rybalka, M. (2008). The effects of R&D tax credits on patenting and innovations. Discussion Papers, 41(2), 334-345.
[3]. Cao,Y., Meng,Y.&Xi,X.Y. (2017).The innovative role of income tax preferential policies on strategic emerging industries -- a sample of biomedical industry data. Journal of finance and accounting, (03),112-117.
[4]. Czarnitzki, D., Hanel, P., & Rosa, J. M. (2011). Evaluating the impact of R&D tax credits on innovation: a microeconometric study on canadian firms. Research Policy, 40(2), 217-229.
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Abstract: This Study examined the impact of tax revenue on foreign Direct Investment in Nigeria; using time series data from 1981 to 2017. Data for the study was sourced from the Central Bank of Nigeria Statistical Bulletin and the National Bureau of Statistics and analysed using the Ordinary Least Square (OLS) technique. The results show that: Tax Revenue has long run relationship with Foreign Direct investment in Nigeria. Company income tax and Personal income tax have negative impact on Foreign Direct investment in the long run, while Value added tax and Custom and excise duty have positive relationship with Foreign Direct investment in the long run. Based on findings, the following recommendations were made; provision of infrastructures by the government, elimination of multiple taxes as well as simplifying tax laws and adjusting tax rates to encourage investments.

Keywords: Tax Revenue, Company Income Tax, Personal Income Tax, Value added tax, Custom and excise duty, Foreign Direct investment, Nigeria.

[1]. Akinwunmi, A. J., Olotu, A. E, Adegbie, F. F.(2017). Multiplicity of Taxes and Foreign Direct Investment: A Relational Analysis of Nigerian Tax Environment. Social Sciences; 6(4):pp. 91-101
[2]. Babatunde, K. A., and Adepeju, S. (2012).The Impact of Tax Incentive on Foreign Direct Investment in the Oil and Gas Sector in Nigeria. IOSR Journal of Business and Management Vol 6, Issue 1, pp 01 – 15.
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[4]. Chigbu, E.E, Akujiobi, L.E. & Ebimobowei, A. (2012). An Empirical Study on the Causality between Economic Growth and Taxation in Nigeria. Current Research Journal of Economic Theory 4(2):29-38.
[5]. Demooij, R. A. and Ederveen, S. (2001). Taxation and Foreign Direct Investment, CPB Netherlands Bureau for Economic Policy Analysis, Discussion paper No. 003..

Abstract: This paper attempts to focus on the ''Green Banking" road map, progress and the different ecological initiatives taken by Bangladesh bank and Commercial banks that maintain natural safety, sustainable economic development, and emission-free world. This study also finds that 48 banks and some financial institutions made the Green Banking policy, created the Green Banking department, and financed for green banking all over the country. This study has been made mainly based on secondary data which was collected from reliable sources such as Bangladesh Bank's quarterly report, Commercial Banks' website, Articles, Newspapers and then analyzed, tabulated, and charted effectively to achieve better results. Research results show that green banking practices have a concrete and remarkable dominance on the all-up environmental performances of the banks..........

Keywords: Green Banking, Green Finance, Corporate Citizen, Environment, Bangladesh Bank

[1]. Ahmad, F., Zayed, N. M., &Harun, M. (2013).Factors behind the adoption of green banking by Bangladeshi commercial banks. ASA University Review, 7(2).
[2]. Arinal, F., Herdis, H., &Putri, A. S. (2018).Green Banking and Infrastructure Project Financing for Sustainable Development.In E3S Web of Conferences (Vol. 73, p. 10001).EDP Sciences.
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[4]. Bhardwaj, B. R., &Malhotra, A. (2013). Green banking strategies: sustainability through corporate entrepreneurship. Greener Journal of Business and Management Studies, 3(4), 180-193.
[5]. Biswas, N. (2011). Sustainable green banking approach: The need of the hour. Business Spectrum, 1(1), 32-38..

Abstract: The report from prior study predicted in developed markets such as the European Union and the United States of America revealed mixed result on ownership structure and accrual earnings management. Thus, institutional settings such as ownership concentration, managerial ownership, institutional ownership, and external audit and regulatory oversight bodies differ around the world. Accordingly, the sustainability of agency theory predictions might also differ.Therefore, this study examines the influence of ownership structure and external audit and accruals earning management on improving align interests of managers with shareholders. Furthermore, the study explains......

Keywords: Accruals Earning Management. Ownership Concentration, Managerial Ownership, Institutional Ownership, External Audit, and Palestine exchange.

[1]. Abbadi, S. S., Hijazi, Q. F., & Al-Rahahleh, A. S. (2016). Corporate governance quality and earnings management: Evidence from Jordan. Australasian Accounting, Business and Finance Journal, 10(2), 54-75.
[2]. Abdullatif, M., & Al‐Khadash, H. A. (2010). Putting audit approaches in context: The case of business risk audits in Jordan. International Journal of Auditing, 14(1), 1-24
[3]. Ajeela, E., &Hamdan, A. (2011). The relationship between corporate governance and earnings management: Evidence from Jordan. Arab Journal of AdministrativeSciences, 17(2), 1-28
[4]. Al-Fayoumi, N., Abuzayed, B., & Alexander, D. (2010). Ownership structure and earnings management in emerging markets: The case of Jordan. International ResearchJournal of Finance and Economics, 38 (8), 28-473
[5]. Arsov, S. and Naumoski, A., (2016), "Determinants of Capital Structure: An Empirical Study of Companies from Selected Post-Transition Economies", ZbornikRadovaEkonomskogkFakulteta u Rijeci, 34(1): 119-146..

Abstract: This study aims to explore the relationship between audit quality,corporate governance and earning management in the Banks in Palestine in one side, and analyses the materiality of each factor of the audit quality factors in the other side, moreover this study shows the influence of the role factors in audit quality to reveal the earning management practices in the sector of banks in the Palestinian environment.Analytical descriptive method has been used to collect data from the primary and secondary sources, there have been two tools in the study:

[1]. Anik, A. R., & Bauer, S. (2017). Corruption in the Agriculture Sector–Micro Level Evidence from Bangladesh. In The Handbook of Business and Corruption: Cross-Sectoral Experiences (pp. 363-389).
[2]. Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting review, 193-225.
[3]. Dianita, P.S & Rahmawati, 2011. Analysis of the effect of corporate social responsibility on financial performance with earnings management as a moderating variable. Journal of Modern Accounting and Auditing, 7 (10), pp. 1034 – 1045. [4]. Elyasiani, E., Wen, Y., & Zhang, R. (2017). Institutional ownership and earning management by bank holding companies. Journal of Financial Research, 40(2), 147-178.
[5]. Fields, L. P., Gupta, M., Wilkins, M., & Zhang, S. (2018). Refinancing pressure and earnings management: Evidence from changes in short-term debt and discretionary accruals. Finance Research Letters, 25, 62-68..

Abstract: Small scale industries (SSIs) are considered as engines for economic growth all over the world. In present scenario of markets globalization and age of information technology, SSIs are playing significant role in supply chains of larger organizations. To sustain their importance and performance, SSIs are feeling more pressures to improve their competitiveness as compared to past protective markets. In this paper, an attempt is made to examine various issues such as nature of pressures and constraints, priorities for making investment and developing competencies and their competitiveness. Different dimensions of performance and competitiveness have been identified. For analyzing these issues questionnaire........

Keywords:Small scale industries, Economic growth, investment.

[1]. Ahmad, S. Z., Abdul Rani, N. S. and MohdKassim, S. K. (2010).Business challenges and strategies for development of small and medium sized enterprises (SMEs). International Journal of Business Competition and Growth,1(2):177-197
[2]. Ahmed, F., Rahman, M. M. and Haque, M. (2011). Constraints of manufacture based Small and Medium Enterprise (SME) Development in Bangladesh. Journal of Social and Development Sciences,1(3):91-100.
[3]. Akingunola, R. (2011). Small and medium scale enterprises and economic growth in Nigeria: An assessment of financing options. Pakistan Journal of Business and Economic Review,2(1):78-97.
[4]. Small and Medium Enterprise Development Authority. (2010). Industrial clusters (Punjab): Investors' guide. Lahore, Pakistan: Author.
[5]. PHILIP, R. N., & DHIVYA, D. A STUDY ON QUALITY AND SERVICE FOR PASSENGERS OF SOUTHERN RAILWAY AT COIMBATORE CITY...

Abstract: The challenge of internationalization is such that delimits and narrows the operational scope and functionality of most SMEs to the highly competitive and dynamic context of their local economies. Such delimitations impact on the growth and survival of these SMEs given the dominance of other multinationals within the Nigerian economy. This paper examines from a broader and more embracing premise, the role of stakeholders' engagement in service internationalization of SMEs in Nigeria. The paper is designed as a theoretical paper and discusses related theories and links between the concepts. Based on the generality of views and the assertions put forward by previous research, this paper identified stakeholders; engagement as being critical and imperative to the development........

Keywords: Stakeholders engagement, service export, globalization, global market entry, service internationalization

[1]. Adei, S.. (2004). Impact of Globalization on Management: The African Perspective. Management in Nigeria. Journal of Nigerian Institute of Management, 39/40(1/2): 3-15.
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