This study aims to determine the effect of the effectiveness of internal control, good governance and ethics on budgetary discipline. The object of this study is the Supervisor, Corporate Governance Manager, Budget Manager, Internal Auditor, Head of Internal Auditors in companies in the automotive category and automotive spare parts located in the KIIC Industrial Zone, Karawang, West Java. This research was conducted by sending questionnaires to 89 respondents. Therefore, the data analysis used is PLS SEM. The results showed that the effectiveness of internal control variables had a negative but significant effect on budgetary discipline, good governance and ethics had a positive and significant effect on budgetary discipline.

Generalise gravity model used to evaluate the effect of exchange rate volatility and exchange rate regime on bilateral exports of Pakistan. A bilateral data set of major exports partners the USA, UK, UAE, Hong Kong and Germany for period 1982 to 2015 used in a panel framework. ARCH, GARCH, moving average standard deviation methods used for measuring volatility in bilateral exchange rate. The results found conclude that economics size (GDPJ/GDPPAK) has a significant positive effect. Distance (DIS) and relative prices (RP) are significant negative effects; exchange rate volatility and free-floating exchange rate regime have a significant positive effect on aggregate bilateral exports of major trading partners of Pakistan.

The global economy world has changed rapidly due to the rise of economic and technological variations featured by the incremental global competition which has made the directors of firms more accountable in carrying out their operations. Financial Decision making is one of the significant roles played by the organization management. Making decisions sheds lights on the whole financial affairs. This is not exceptional in working capital Decisions. Designing and developing working capital supervision influence the improvement of the firms’ operations. This study intends to find empirical evidence about the influence of working capital supervision on the performance of the firm. The performance evaluation measures include distinguished economic value added and market value added. In doing so, a sample composed of the firms listed on the Nigerian Stock Exchange for a five year period including 2013 to 2018 has to be considered. The regression results will be present that there is no significant relationship between working capital supervision and supervised economic value added. However, the variables of working capital supervision and market value added are significantly associated. As a whole, the managers might enhance the firm’s financial performance through declining the liquidity cycle.

Efficient travel in terms of distance, time and cost are the needs of every traveler. Not all travelers always make careful planning before going on a trip and it could be that the trip is done unexpectedly. In order to help travelers to get a well-planned trip, technological utilization is needed so that travelers can easily get the shortest distance on the route. Smaller distances can optimize usage costs and possibly travel time. One of them is the creation of the website-based shortest route search destination search application with a mobile friendly display. The dijkstra algorithm is one of the algorithms for determining the shortest route from one tourist attraction to another. The calculation of the dijkstra algorithm begins with determining the node (point) that will be formed into a graph.

This research aims to determine the effect of information technology, management support, and internal control on quality of accounting information systems. Research population located in a finance company in Jakarta. The research sample was 137. Data were collected using a questionnaire method with a Likert scale. The data analysis method used is Partial Least Square (PLS).The overall results of this research stated that information technology, management support, internal control affect the quality of accounting information systems. User competence does not affect the quality of accounting information systems. This research has limitations only conducted at finance companies. Therefore, it is better for further research to be done in different companies and add or expand other variables that can affect the quality of accounting information systems

This paper addresses the importance of kinesitherapy in improving coxarthrosis. Coxarthrosis is also known under the names of hip arthrosis and hip osteoarthrosis and it represents a degradation of the hip joints caused by a morphological and functional lack of balance, being the most frequent hip disorder. The aim of this work is to propose a kinesitherapy programme that slows down the evolution of joint injuries, in the presence of a physical therapist, but also a potential use of the respective programme in the situation of the necessity of an intervention through kinesitherapy in the absence of a specialised physical therapist, because in progressive degenerative diseases, patients are obliged to continue their programme at home. Following the development of the experimental kinetic programme, the subjects were evaluated by means of the Lequesne questionnaire for hip arthrosis, the control of active and passive joint mobility; global muscular power was tested, and on the basis of Trendelenburg’s sign.

This research is to test the influence of professional commitment and locus of control on whistleblowing intensity through ethical sensitivity at Public Accounting Firms in Makassar. Data was obtained from 4 Public Accounting Firms in Makassar. Primary data was obtained through field research by distributing questionnaire/statement sheet to 31 respondents. Data analysis method was path analysis processed by SPSS-21 program. The research results show that professional commitment and locus of control have partial positive and significant effects on the ethical sensitivity. In addition, professional commitment has positive and significant effects on whistleblowing intensity, locus of control has positive yet insignificant effects on whistleblowing intensity, and ethical sensitivity has positive and significant effects on whistleblowing intensity. Meanwhile on the intervening variable, professional commitment and locus of control have partial effects on whistleblowing intensity through ethical sensitivity.

This research aims to find truth through testing (confirmation) on effects of organizational commitment and internal control on accounting information system quality and its impact on accounting information quality. The results are expected to proof that the model can become a solution to accounting information system quality and accounting information quality. The data was obtained by distributing questionnaires to 365 trading companies registered in PT. Solusi Akuntansi Indonesia. The data was statistically processed using Linear Regression. The research method was survey research to obtain a causal answer through an analysis of causes-effects on accounting information system quality and accounting information quality. The result indicates that organizational commitment and internal control have positive and significant effects on accounting information system quality. Further, it affects accounting information quality. The research implication indicates that organizational commitment and internal control are important to produce a quality accounting information system. So, it will produce quality accounting information as well.

The Nigerian Banking Industry is expressing a revolution as a result of innovations in technology that has become a common feature of the banking sector amongst other contemporary business environment. The arrival of the Internet and the advancement of mobile telecommunication companies in Nigeria present both an opportunity and a challenge to banks in Nigeria. The test for the banking sector has been how to profitably formulate a new service delivery means in such a way that its clients will curiously learn to use and trust. The purpose of this work is to identify the effect of bank creativity on the financial performance of commercial banks in terms of their income or revenue generation, liquidity, efficiency, profitability and the general patronage of banking services in Nigeria. Questionnaires were administered to find out the opinions of bank executives on the effect of bank innovations on financial performance. It was discovered that most of the innovations have positive effect on the income generating potentials of the banks, they also improves efficiency, liquidity and profitability of the banks. It is recommended that corporate banks must make it a policy to establish an efficient and effective marketing department to oversee the publicity of all bank innovative products. Government through the Central Bank of Nigeria (CBN) must continue researching into innovations in the financial sector Bank.

The paper describes the integration of Calvinism with the development of Switzerland. The work will be with the general spatial traffic, historical and linguistic features of the Swiss Confederation, to show the development of Calvinism and Protestantism in Switzerland. Swiss reformist movement took the final victory in 1541, and with the agreement of Zurich Calvinism is accepted throughout the protestant Switzerland. Many Swiss believe that today’s wealth of the Swiss credited exactly Calvin's doctrine. Reducing life as a means of justification to God, which is strongly promoted by the Catholic Church, is not only completely worthless, but also very selfish and harmful as it leaves the duties of this world. For its part, the marvelous work promoted by Calvin's doctrine seems to be the external expression of love toward the neighbor and loyalty to the homeland, but to God. The paper will also show the data of the average GDP per capita in Swiss cantons and compare them with the religious composition from 2013, with the assumption that because of the work ethic Protestants are those cantons in which the leading Protestant population will be better off than those in which leads Roman-Catholic religion.

This article argues that the current National Policy on Education of the Federal Republic of Nigeria has its roots in the educational philosophies of the ancient philosophers. The article states, discusses and traces the three major ideas and the development of educational Philosophies of the ancient Philosophers, namely Socrates, Plato and Aristotle. The article further discusses how their ideas has shaped or influenced subsequent philosophers of Education as postulated by John Dewey, John Milton, Gregory and Abraham Maslow. In application the paper concludes by comparing and contrasting the National Policy on Education of the Federal Republic of Nigeria with the above schools of thought.

The Treasury Single Account (TSA) was recently implemented fully in the Nigerian economy by the present government in order to ensure prudence and probity in the management of financial resources. With the TSA government expects to block all loopholes and leakages of financial resources of the government and also ensure a robust financial management system. Mismanagement of public funds, corruption and other financial irregularities has been described as the greatest challenges of our time and their prevalence in governance has been identified as one major obstacle militating against rapid growth and development. TSA is a unified structure of government bank accounts enabling consolidation and optimal utilization of government cash resources. It is a bank account or a set of linked bank accounts through which the government transacts all its receipts and payments and gets a consolidated view of its cash position at any given time. The Federal Government’s directive to all revenue-generating agencies to close their accounts with commercial banks by February 28, 2015 and transfer same into a Consolidated Revenue Fund of the Federation and Treasury Single Account as a new electronic revenue collecting platform implemented recently by President Buhari has continued to generate debate across the country. This study examines the benefits of TSA as a tool for managing Public Finances and benefit government derived in implementing TSA in Nigeria and concludes that, proper implementation of TSA has helped tremendously in curbing mismanagement of Public finances, corruption, block leakages and other financial irregularities in the country.

This study examines the relationship between internal control system and risk assessment in Board of Internal Revenue in Bauchi State. Data were generated with the aid of necessary information collected from the study through the cross sectional survey through the administered of questionnaire. A total population size of 150 were selected and sample size of 109 was determined using Taro Yamane‘s formula at 0.05 level of significance. Also, 109 copies of questionnaire were distributed to the respondents, while 87 copies were completed and retrieved. The instruments were validated with reliability above 0.8 co-efficient, using Cronbach Alpha Technique. six research questions and six hypotheses were raised which was tested with spearman‘s rank order co-efficient of correlation using SPSS 20 version. From the findings, the concept of internal control system creates positive impact on risk assessment and risk financings. In conclusion, internal control system has a significant impact in risk assessment in the Nigerian public sector. Based on the findings and conclusion, it could be recommended that any internal auditor who cannot demonstrate the appropriate skills and knowledge should not undertake work in the area of risk assessment. Furthermore, internal control system should maintain high level of objectivity and independence in carrying out their core function of evaluating and providing management with assurance on risk assessment.

The objective of this study was to empirically analyze the impact of the Nigeria capital market performance and her socio-economic development in the Country. The socio-economic development was proxy by the gross domestic product (GDP). While the capital market variable considered include stock market capitalization (SMC), stock market index (SMI), trade share (TS) and capital market saving ratio (CMRS). To ease understanding, the research is divided into five chapters. The study solely employed secondary source of data collection using the ordinary multiple regression analysis it was found that the capital market indices have not impacted significantly on the GDP. The government therefore advised to out up measures to stem up investors’ confidence and activities in the market performance so that if could contribute significantly to the Nigerian socio-economic development, allocates these funds to projects of best return to fund owners. This allocative function is critical in determining the overall growth and development of the economy. The functioning of the capital market affects liquidity, acquisition of information about firms, risk diversification, savings mobilization and cooperate control. Therefore, by altering the quality of these services, the functioning of stock markets can alter the rate of economic development. Many efforts have been towards understanding the relationship between capital and the economic development of Nigeria. The capital market of every economy is setup for the attainment of specific objective which includes economic growth and stability; Data were collected and analyzed using multiple regression analysis. These include F-test to determine the significance of the individual variables and the second order test, which include test for autocorrelation, normality test and heteroscedasticity. The result of the study shows that the capital market has a positive and significant impact on the country’s economic development. On the strength

The study examined the impact of working capital management on the profitability of Pharmaceutical firms listed on the Nigerian Stock Exchange market. Correlation and ex-post facto research design were used in a sample of 5 Pharmaceutical firms. Secondary data for a period of 5 years (2013-2018) was used, and Ordinary Least Squares (OLS) multiple regression was employed in data analysis. The study found that working capital management (account receivables collection management, accounts payables management, inventory management, cash conversion cycle management, operating cash flow management) has a significant impact on the profitability of listed pharmaceutical firms in Nigeria. It is therefore recommended among others that managers should focus on reducing inventory days, collect receivable as soon as possible because it is better to received inflows sooner than later, and delay payment of creditors in order to invest the money in short-term securities which are profitable. Also, the cash conversion cycle should be elongated to the extent that it maximizes profit.

Tourist interest in heritage and historic tourism site has been expanding and important nowadays. The declaration of Melaka as a World Heritage Site by UNESCO in July 2008 has made it one of the major tourist destination in Malaysia. This declaration has boosted the arrival of tourist not only from international tourists but domestic tourist too. The objective of this study are to find out about the knowledge of domestic tourist towards Melaka’s historical background, attitude towards the preservation and conservation and tourist practice during visiting the heritage and historical site around Melaka city. A total of 263 respondents from domestic tourists travelling in Melaka were involved in this study. Result show that knowledge of historical background and attitude toward the preservation and conservation of tourist site is high. However, tourist practices to visit heritage site and historical site are relatively low especially for tourists visiting museums.

The purpose of this study was to test the hypotheses of the influence of the head of the Study Program Competence, and Organizational Commitment in Islamic Higher Education in Jambi Province. This research is quantitative research with a survey method. The sampling technique used probability sampling with a sample size of 60 respondences. Path analysis was applied for hypothesis testing with a significance level ɑ=0.05. The results of this study revealed that both partially and simultaneously there were influences: 1). There is a direct influence on the competency of the Head of the study Program (X1) on organizational commitment (X2). Based on the results of the analysis calculation, the value of t obtained (9.14) > t table (1.987), so that H0 is rejected and H1 is accepted. It means that the competency of the head of the study program that developed in the institution had a significant influence on organizational commitment. This study implied that the results obtained from this study provide information that Organizational Commitment can be improved by providing an increase in each variable supporting the organizational commitment under study, it could not be done simply by ignoring the other variables in the path of the variable under study.

The aim of the company to register its shares in the stock exchange is to get additional funds from investors so that the business continues to grow. The company's financial performance is a factor that is highly considered by investors, but what if the information is not quality based on the audit results from the auditor? This study aims to determine investor reactions to financial performance information and audit quality. The uniqueness of this research is the 2x2 method between financial performance and quality audit so that this study can produce information about how 1) investor reaction to high financial performance with high audit quality, 2) investor reaction to high financial performance but low audit quality, 3) investor reaction to low financial performance with high audit quality, 4) investor reaction to low financial performance with low audit quality. The results showed that investors only react to high financial performance but low audit quality with negative react, it shows that investors are concerned about audit procedures in assessing the company's financial performance. High company performance but has a low audit quality makes investors pay more attention to the company because the good value is actually considered to be detrimental to investors because of its doubtful quality.

The purpose of the study was to determine the availability and utilization of vocational and guidance counselling services in technical colleges in Taraba State. The study adopted descriptive research design. The area of the study was Taraba state, located in north-eastern part of Nigeria. The population of the study comprises of 743 final year students in the eight technical colleges in the state. The sample size for the study was 223 which represent 30% of the population. Observation checklist and questionnaire were used as an instrument for data collection. The instrument was validated by five experts, three from the department of guidance and counselling and two from the department of technology and vocational education in Nnamdi Azikiwe University, Awka. The questionnaire was trial tested on 20 teachers at Government Technical College Numan, Adamawa state; Cronbach alpha was used to analyze the data generated from the trial and a reliability coefficient of 0.84 was obtained. Frequency count and percentage and percentage were used to analyze data to answer research question one and two. Mean was used to analyze data to answer research question three. Findings from the study indicated that in Technical colleges in Taraba state, there is only one Vocational guidance and counsellor, nine Para-counsellors, and one support staff; there are 10 vocational guidance and counselling services available; and only four vocational guidance services are utilized. It is recommended that technical college proprietors in the state should hire and post more vocational guidance and counsellors for their respective schools and technical college managers should ensure that more vocational guidance and counselling services are initiated and made available to students.

The aim of this study is to examine the impact of firm characteristics and financial performance of consumer good firms in Nigeria. Specifically it tests the effects of firm size, firm age and leverage on financial performance (return on equity). The study uses both financial and non-financial data from annual reports of the 5 listed consumer good firms in Nigeria from 2007-2016. The data was analyzed using descriptive statistics, Pearson correlation and multiple regressions with the help of STATA version 13. The result shows that the firm size, has a positive relationship with financial performance, firm age also have a positive relationship with financial performance and leverage too has a positive relationship with financial performance.