IOSR-JHSS   Volume-23 ~ Issue-2 ~ Feb -2018

Abstract: This study examines the impact of Operating Cash flow and Corporate financial performance of listed Conglomerate companies in Nigeria over a period of 10 years (2005 to 2014). Five listed Conglomerate companies from the population of six companies were studied. The study uses secondary data collected from the Annual Reports and Accounts of the sampled firms for the period of the study. The data were analyzed using descriptive statistics, correlation analysis as well as regressions techniques to determine the variation in financial performance due to the variation in operating cash flow. A Panel Data Regression Technique was employed since the data has both time series and cross sectional characteristics. Therefore, OLS and random effects regressions were applied to........

Key Words: Cash, Cash flow, Operating Cash Flow and Performance.

[1]. Akintoye, I. R. (2008). Effect of capital structure on firm's performance. "The Nigerian Experience". European Journal of economics, finance and administrative science, Vol.10, 233 – 243.
[2]. Amah, K. O., Michael, C. E. & Ihendinihu, J. U. (2016). Relationship of cash flow and financial performance of listed Banks in Nigeria. European Journal of Accounting, Auditing and Finance Research. Vol 4(4), 89 – 97
[3]. Baum, C. F. (2006). An Introduction to Modern Econometrics Using Stata. Stata Press publication. Lake way drive, College station, Texas.

[4]. Boodhoo, R. (2009). Capital structure and ownership structure: a review of literature. The Journal of online education, January edition, 1 – 8
[5]. Business Development Bank of Canada (2014). Cash flow management. BDC's Research and Market Intelligence Team. BDC View Point Study, Canada.

Abstract: The purpose of this study is to identify and analyze legal protection arrangements for Justice Collaborators in Indonesian Corruption Act and to analyze what factors influence the application of legal protection against witnesses of cooperative actors (Justice Collaborator ) in the criminal act of Corruption in Indonesia. This research uses empirical law approach, so can know the level of effectiveness of Justice Collaborator in law enforcement of Corruption Crime. The results showed that, Witnesses The Justice Collaborator in his / her rights is a particular offender, but not the principal actor, who acknowledges his actions and is willing to cooperate to be a witness in the judicial process and wishes to mention that the person concerned has provided very strong evidence and evidence significant to reveal the criminal acts of corruption that occurred.

Keyword: Legal Protection, Justice Collaborator.

[1]. Dellyana, Shant 1998, Konsep Penegakan Hukum. Yogyakarta: Liberty.
[2]. Firman Wijaya, 2012, Whistle Blower dan Justice Calloborator Dalam Perspektif Hukum, Penaku, Jakarta
[3]. Fajar Mukti & Yulianto Achmad, 2007, Dualisme Penelitian Hukum, Pensil Komunika, yogyakarta.
[4]. Friedrich Cj, 2010, Filsafat Hukum Prespektif Historis, Nuansa dan Nusamedia Bandung
[5]. Hilaire Barnett Constitusional & Administrative law, koutledge, London and New york, Eight Edition, 2011 hlm 52..

Abstract: The problem of poverty is a complex issue dealt by all countries including Indonesia and the province of West Sulawesi. Accordingly, many poverty alleviation programs have been issued by the government. Even so, there are numbers which only act reactively and temporarily with no sustainability to solve the root problem. One of them is known as Joint Business Group (KUBE). This research applies descriptive method with qualitative approach. The instrument includes guided interview toward 21 informants, observation, and documentation. Data mining techniques and analysis in the form of reduction, display, and conclusion. The research findings show that the empowerment of joint business group in Mamuju Regency has been selected by the proposal referring to the priority scale based...........

Keyword: Empowerment, , Fund, Joint Business Group

[1] Harry Hikmat, Strategi Pemberdayaan Masyarakat (Bandung: Hunaniora Utama Press, 2001)
[2] Kartasasmita, Ginandjar, Pemberdayaan Masyarakat bahan kuliah ProgramPascasarjana Program Studi Pembangunan (Bandung: Institut Teknologi Bandung, 1996)
[3] Prijono, O.S & Pranarka, A.M.W, Pemberdayaan: Konsep, Kebijakan dan Implementasi (Jakarta: CSIS, 1996)
[4] Sulistiyani, Ambar Teguh, Model Model Pemberdayaan (Yoyakarta: Gava Media, 2001)
[5] Siagian.S.P, Analisis serta Perumusan Kebijakan dan Strategi Organisasi (Jakarta Haji Mas Agung, 1985)

Abstract: This study discussing for government regulation in lieu of law (PERPPU) number 1of 2017 on taxpayer compliance in Tax Office of East Denpasar. This study concern to determine the perceptions that arise from the implementation regulation of substitute the law number 1 of 2017, regarding the open access to financial information banking or other financial services through Automatic Exchange of Information (AEoI). This study uses primary and secondary data sources with data collection techniques by in-depth interview techniques and documentation techniques. Data analysis techniques in this study using qualitative analysis is a study that uses text data, perceptions, and other written data to know that things can not certainly measurement (intangible).The result of this research shows that perception implementation of government regulation in lieu of law number 1 of 2017 (1) strengthens supervision for cmpliance of taxpayers. (2) Gives equitable evenly for all taxpayers (3) Increasing the taxpayer compliance.

Keyword: Tax, Compliance, Perception, Fairness, Information Access Disclosure, Automatic Exchange of Information Banking (AEoI).

[1] Anggraeni, R.S. 2013.The Influence of Perception of Tax Justice against Formal Compliance of Corporate Taxpayer at Surabaya Tax Office Surabaya.Thesis Faculty of Economics and Business Surabaya of University.
[2] databoks.katadata.co.id/datapublish/2017/01/11/Tax realization-2016-donate-83-persen-income -state, accessed12 Oktober 2017
[3] ekonomi.kompas.com/read/2017/04/01/0 04930526/.tax.amnesty.over .total.reporting.teasure.realization.rp.4.855.triliun., accessed 12 October 12'th 2017 years [4] Fidel. (2010). Easy & practical trick for understanding the problems of taxation. Jakarta. Rajagrafindo Persada.
[5] Firdaus, N.A. 2014. The Influence of Tax Knowledge, co of Taxes, and Tax Justice Against Compliance of UMKM Taxpayer (Study onnfinience KPP Pratama Surabaya Karangpilang).Thesis Faculty of Economics and Business Airlangga of University.Surabaya

Abstract: This paper presents the situation of SE in secondary schools in Kenya. It is a product of documentary research whose main focus is on what is offered as aspects of SE in the Christian Religious Education (C.R.E) curriculum. It addresses the meaning of SE, what is entailed in SE and the traditional African way of imparting SE to show the existing gap between the past and present on the situation of youth. The Government policies and attempts to implement SE in secondary schools are highlighted together with the controversies and challenges in the implementation of SE in schools in Kenya. The most notable controversy stems from religious groups that are mainly nervous about the teaching of SE among youth in schools............

Keyword: Curriculum, Sex Education, secondary schools, youth, sexual behaviour

[1]. Bandura, A. (1992) Exercise of personal agency through the self-efficacy mechanism. In R.Schwarzer (ed.), Self-efficacy : Thought control of action. Washington D.C: Hemisphere.
[2]. Bujo, B. (1992) African Christian Theology in its Social Context. Nairobi: Paulines Publications Africa.
[3]. Esther, D. et al. (2006) "Education and HIV/AIDS Prevention: Evidence from a randomized evaluation in Western Kenya." Background paper to the 2007 world Development Report. World Bank Policy Research Working paper 4024.
[4]. Folke, F. B. (2000) "Popular culture, gender relations and the democratization of everyday life in Kenya." In journal of Southern African studies.
[5]. Kamau, J. (1996) "Sexual behavior in relation to awareness of HIV/AIDS among secondary school girls in Nairobi". Masters thesis: University of Nairobi; Kenya.

Abstract: The purpose of this study is to investigate and analyze whether both leadership and the organizational culture affect the performance of local governments. This research is important to know whether the leadership of the head of municipality and also organizational culture are the factors affecting the performance of local governments to improve the welfare of the people. This research uses a quantitative and verificative approach applying surveys using a questionnaire instrument consisting of a list of structured questions. The population of this research refers to government employees (ASN) as the observational unit. The research design or equations that is used in the research will be analyzed using Structural Equation Desaining (SEM) analysis technique.............

Keyword: Organizational effectiveness, Performance, Leadership, Organizational Culture

[1] Law No. 23 Year on Local Government, 2014
[2] Supreme Audit Board of The Republic of Indonesia (BPK) regarding the Audit Report Summary of Semster 1 (IHPS) .
[3] The Central Bureau of Statistics of The Republic of Indonesia (BPS) regarding Number and Percentage of Poor Population.
[4] The Central Bureau of Statistics of The Republic of Indonesia (BPS) regarding Pure Participation Rate.
[5] One Data of Development in West Java (Satu data Pembangunan Jawa Barat)

Abstract: Youth is a Backbone of every nation. The future development is depending upon the role played by youth of particular country. Channelization of youth is a need of time. Overall development, there is need to held study, discussion and problem solving strategy which will be useful to nation towards the progress. Through this article, the intention has been pulled down the seriousness about youth role and status in society. Emphasis also has been given on various social current problems of youth. Family support, role of educational institution and circle of peer groups etc parameters also considered in this article. In the age of globalization how every nation including India cope up and adjust the intensive force of youth generation is an important phenomenon . The expected and suitable situation, role of every person, society, government and NGO is important.

Keyword: Life style, problems, family, psychological disorder etc.

[1]. Albrecht, Gary L., and Fitzpatrick, R. 1994, Quality of Life in Healthcare: Advances in Medical Sociology, Mumbai, Jai Press.
[2]. Albrecht, Gary L., Advances in Medical Sociology, Mumbai, Jai Press.
[3]. Coe. Rodney M, 1970, Sociology of Medicine, New York, McGraw Hill.
[4]. Cockerham, William C., 1997, Medical Sociology, New Jersey, Prentice Hall.
[5]. Cockerham, William C., 1997, Readings in Medical Sociology, New Jersey, Prentice Hall.

Abstract: Al-waṣiyyah is an integral part of Islamic law of inheritance. Giving out a stipulated fraction out of an estate willingly by a Muslim especially to non-heirs while alive is also an applauded mechanism of wealth distribution and enthronement of peace and love among relatives in Islam. This, without mincing words has been copiously enumerated by numerous scholars of the past and present. However, little have been done in term of comparative analysis of the opinions and judicial verdicts of the scholars of the four Sūnni schools in Islam especially to the English readers and learners. For this, this article is aim at briefly explain the concept of Islam and Sharī'ah, reasons for divergent of opinions among these schools, conditions and benefits of making bequest and comparatively enumerate some divergent and convergent views of scholars as regards Al-waṣiyyah. It was then concluded that flexibility and all-inclusiveness of Islamic law made it possible for scholars to express divergent views on some religious, social, political and economic issues with huge reference to the unadulterated main sources of Islamic law, Qur‟an andSunnah.

Keyword: Al-Waṣiyyah, Analysis, Inheritance, Sharī'ah, Sūnni Schools

[1]. Hassan, S.The MuslimWorld in the 21st Century (Springer +Business Media B.V, 2012), 23.Downloaded from www.googlescholars.com on 4th of February, 2017.
[2]. Al-Jibali, M. Inheritance Regulation and Exhortation, 2nd ed. (Al-Madinah: al-Kitaab and as-Sunah Publication, 2005),3.
[3]. Zakiah, S.et al, "Towards Managing the Beneficiaries Rights Via Writing A Will" in Global Journal ofManagement and Business Research, Vol.16, Issue 3, Version 1.0, 2016, 22-23.
[4]. See Abdul al-Rahman, Al-Jaziri, Kitāb al-Fiqh "alā al-Madhāhib al- arba", 5 volumes, Arabic Text, (Beirut, Lebanon: Daar al-Kotob al-Ilmiyah, 2003/1424). However, this research work utilises Volume three, Book of al-Wasiyyah, pages277-312.

Abstract: The rationale behind the conduction of this study was to emphasise the importance of the use of lay knowledge by students in a higher learning institution, at the University of Fort Hare. When students leave their homes for varsity, they tend to forget to apply conventional way of living and practical wisdom they acquired from their ecologies. Instead, they develop dogmastic behaviours owing to learned behaviour at varsity. Such negative behaviours result to negative repercussions on the psycho-social wellbeing of students. The study employed qualitative research methods. Participant and non-participant observation, face-to-face semi-structured interviews and systematic literature review were adopted as instruments for data collection.Purposive sampling was opted to recruit 12 students...........

Keyword: Lay knowledge, Students, University, Behaviour, repercussions

[1]. An, H. C. (2011). Social learning theory.
[2]. Cope, D. G. (2014). Methods and meanings: credibility and trustworthiness of qualitative research. In Oncology nursing forum (Vol. 41, No. 1).
[3]. Creswell, J.W. (2013). Research design: Qualitative, quantitative and mixed methods approaches. Sage Publications.
[4]. de Villiers, J. (2017). University of Fort Hare closes Alice campus after violent protests. 10-02 22:41. News 24.
[5]. Elo, S., Kääriäinen, M., Kanste, O., Pölkki, T., Utriainen, K., &Kyngäs, H. (2014).Qualitative content analysis: A focus on trustworthiness. Sage Open, 4(1), 2158244014522633.

Abstract: Chinua Achebe has made the question of power one of the central concerns of his works. As a novelist, he has devoted considerable attention to the use of powers by leaders. In Arrow of God, Achebe focusses on Ezeulu, the Chief Priest and spiritual leader of Umuaro to address the question of who, between Ezeulu and the people of Umuaro, decides the wish of the god. This paper, using textual analysis and application of myth theory argues that Ezeulu‟s powers are derived from the myth of the founding of Umuaro and arising from this, the people believe that their wish should prevail in Ezeulu‟s discharge of his functions. The paper contends that the crisis of the New Yam Feast which set the people against Ezeulu is traceable to the refusal of the Chief Priest to let the wish of the people prevail. Umuaro people believe that their Chief Priest has failed to protect them at their trying moment, thus, they abandoned him and Ulu, their god. The paper find that when Ulu later intervenes on the side of the people, it affirms that they have a say in who decides the wish of the god. This intervention leaves no one in doubt that People‟s power prevails and that "no man however great was greater than his people".

Keyword: Power, People‟s power, Abuse of power, Concern, Leaders, god, Myth

[1]. Achebe, C. (1974). Arrow of God. London: Heinemann.
[2]. Agrawal, S. (2015). Confused leadership and abuse of power in Chinua Achebe‟s Arrow of God. Journal of English Language and Literature (JOELL), 2(1), 51-55
[3]. Akwanya, A. N. (2013). The Power of the Unknown in Chinua Achebe‟s Arrow of God. International Journal of Humanities and Social Sciences Invention, 2(8), 35-42.
[4]. Amadi, E. (1966). The Concubine. London: Heinemann.
[5]. Amadi, E. (1970). The Great Ponds. London: Heinemann.

Abstract: Learning media is a component in learning because it contains material or information that will be submitted by teachers to their students. Learning media can be created by utilizing the facilities provided by the school. One example of learning media that can be made by utilizing the school facilities that is using software. The software is a video processing software that can combine text, images, sound / audio, and video into one component and easy in operation. This study was conducted with the aim to produce multimedia-based multimedia learning products on Entrepreneurship subjects. This learning media product in the form of CD (Compact Disc) which is packed into box equipped with user manual of use to facilitate user in its operation. This research uses modified research model developed by Thiagarajan, Semmel, and Semmel that is 4-D (define, design, develop, and disseminate) and research model developed by Walter Dick & Lou Carey (1990) or commonly known as Dick & Carey model.........

Keyword: Learning Media, Edukatif, Innovative, E-Learning Multimedia

[1]. Ahmadi, R. 2014. PengantarPendidikan: AsasdanFisafatPendidikan. Yogyakarta: Ar-Ruzz Media.
[2]. Arsyad, A. 2014.Media Pembelajaran. Jakarta: PT. Raja GrafindoPersada.
[3]. Dick, W and Carey, L. 1990. The Systematic Design of InstructionI.New York Harper Collins Publishers.
[4]. Effendi, S and Tukiran. 2014. MetodePenelitianSurvei. Jakarta: LP3ES.
[5]. Munir. 2009. PembelajaranJarakJauh: BerbasisTeknologiInformasidanKomunikasi. Bandung: Alfabeta.