会计与营销

The very purpose of this study is to review the credibility of the Somali central bank: its independence, transparency, and accountability. The reason why, this study was conducted is that there was no previous study in its kind regarding the credibility of the central bank of Somalia by looking at its independence, transparency and accountability. The first objective of this study is to find out if central bank of Somalia is credible in terms of political, financial, and monetary policy independence. The second objective is to examine the types and degree of transparency and to settle ways to measure the transparency of the Somali central bank. The third objective is to find out if there are clear and well defined financial accountability structures in the central bank (CB) of Somalia. In this study, central bank independence (CBI), transparency, and accountability was measured to find out whether these elements can influence or possibly could have some positive effects on central bank credibility. The questionnaire used in this research is a self-administered dichotomous scale. Data was analyzed by using Statistical package for social sciences (SPSS) in descriptive statistics. The target population of this study was 32 respondents from the banking industry in Mogadishu. The result of this study became 55.78 mean averages with a Std. Dev. 5.235. The overall mean averages for a total of 30 questions became 1.859 and overall Std. Dev. 0.1745 which meant the result showed greater abnormality and data distribution positively skewed to the right. The central bank of Somalia has no independence.

The words from our holy epic Mahabharata reveals the fundamental rights of a human being and emphasizes the need of humanity at parts of life. The one which encounters the necessity of mankind and the perception around the word secularism has become senseless when and where it created a ground of mess accumulating geographies with massacres. The basic question arises in the minds of the people when, the same species become vulnerable with their attitude, behavior and means of doing. This clarity will be explained through the holy epic Geetha (Bhagavad Geetha) very clearly. People now with this kind of societal phenomena one thing we should get clarify is, who is behind this heinous crimes whether the god or human being?

Effective management of organizational resources requires good corporate governance practice particularly in banking industry where there is management/shareholders separation. Since the introduction of corporate governance code after the CBN consolidation exercise in 2005, corporate governance has attracted an unprecedented attention of researchers. However, the sample sizes as well as the number of years covered by previous researches were considered inadequate to generalize findings. It is against this backdrop that the study examined the impact of corporate governance on the financial performance of all listed deposit money banks in Nigeria for a period of seven (7) years (after consolidation). Data for the study were quantitatively retrieved from the annual reports and accounts of the studied banks. Multico linearity test was conducted via Pearson correlation and further confirmed through VIF test. Regression was used to analyze the data and it was found that larger board size contributes positively and significantly to the financial performance of deposit money banks in Nigeria. The study however, recommended among others that banks should increase their board size but within the maximum limit set by the code of corporate governance.

The banking is the life blood of the economy acting as a catalyst in the regulation and monitoring of financial activities and contributes for economic growth. They play a crucial role as manufacturers and purveyors of money in effective allocation of idle savings to productive utilisation. As a fiduciary it provides leverage by bring money and money related assets to the access of needy borrowers or for any other developmental activities. In this process banks are prone to risk of loss due to the uncertainties of counterparty. The increase in default is leading to rise in Non-Performing Assets, impairing the profitability and quality assets in financial statements of banking industry. The present paper examines status of quality assets of Indian banking industry in relation to Non-Performing Assets to advances of all Scheduled Commercial Banks for 12 years from 2001-02 to 2012-13 based on secondary source of information retrieved from “Handbook of Statistics on the Indian Economy 2013-2014”. The study observed that there is major penetration of advances from Public Sector Banks indicating higher share among all Scheduled Commercial Banks and there is tremendous increase in advances over the period of study, nevertheless the decline trend in NPAs shown improvement in the asset quality of Scheduled Commercial Banks of India.

Many companies are realizing that industry competition has moved past being only domestic approach to a global approach. Hence, when a competitive analysis is prepared, it is not sensible for businesses to limit the analysis to just a domestic approach. Corporations need to prepare competitive analysis with a global understanding and global scale. The author reveals that the prevailing literature on international marketing presents two key schools of thought on how international marketing should be performed. In addition, part of this paper will discuss these two phenomena, which are specifically standardization and localization. This paper discusses the advantages and disadvantages of both approaches for both the corporation and customers and discusses a strategy which would enable companies to take advantage of both phenomena and minimize the impact of the particular disadvantages. Furthermore, the author discusses the significance of having a profound appreciation of various markets and the degree cultural patterns have on consumption, as well as approaches on how to conduct effective marketing research.

Marketing is a vital element for business success in today’s world. Competition is cutthroat, making it challenging for competitors to survive in the market for lengthy periods. The core belief of marketing has become “adapt or die”, which initiates the need for creativity and innovation in the traditional methods to marketing. Right and effective marketing strategies often involve a combination of several marketing strategies, which work together in a synergistic way to establish the brand, generate interest, and desire the product with the goal to achieve a competitive advantage over competing organizations. To successfully attain this, it is vital to device new creative methods of reaching a larger pool of consumers through applying creativity to the market segmentation practice. The subsequent discussion studies traditional market segmentation and recommends creative strategies while segmenting the market.

The study contributes to a deeper understanding of the impact of different factors such as age, education, and income on consumer buying behaviour in jewellery market with respect to Vijayawada city. It analyses the relationship between age, education, income (independent variables) and consumer behaviour related to store preference (dependent variable) in the jewellery market. The data employed to analyze the factors were obtain through a questionnaire that was conducted in April 2015 in Vijayawada a city in India. The prime reasons for the growth of organized retailing are increase in the rate of literacy, growing middle class penetration, highly disposable income, changing lifestyles of Indian consumers. The success of the market or its failure depends on the purchase behavior of customers. Hence in the present study an analysis of the changing purchase behaviour of consumers is undertaken in the Vijayawada city with respect to jewellery market. The major findings of the study indicated that store preference, age, education, annual income, were weakly associated with consumer buying behaviour.

SMEs are the engine of economic development in developing countries so different alternative financing sources are produced for SMEs in developing countries. Financing tools for SMEs in developing countries are factoring, leasing, barter, forfeiting, venture capital, state supports and projects supports from developed countries. Although different alternative financing sources are launched in developing countries, using rates and knowledge rate about financing tools are low. In this research SMEs using rates of alternative financing sources and tools are determined. The results of the research indicates that SMEs awareness and utilization rate of alternative financing sources are low level in Turkey.

Entrepreneurship promotion and development have been identified as one of the key components of the Nation’s economic development strategies. The micro-enterprise sector plays a significant role in reducing poverty and promoting the creation of new jobs as well as higher levels of employment. A self-help group (SHG) is a voluntary association of people with common goal. The concept of ‘Self Help Group’ appears to be a good alternative strategy to involve people in the development process. In these circumstances it is felt important and necessary to study the socio economic changes effected and empowerment acquired by women. The present study is undertaken to analyse the entrepreneurship of women for Madurai, Ramnad and Dindigul districts of Tamil Nadu