The effects of the financial crisis in America, which happened to be spoken as one of the most advanced countries, spread from there to the other countries of the world and none were spared of its effects. For some of the countries, the effect was immediate whereas in some much smaller countries the effect was slow to come. One of the countries that have been lately affected by this is the Sultanate of Oman. This is a small high income economy that is highly dependent on its oil resources. It is a small member of the OPEC (Organization of Petroliam Exporting Countries) oil-cartel with a share of only 0.4% of the world‘s proven oil stocks and 1% of the world production according to the EIU (Economist Intelligent Unit), CIA (Central Intelligence Agency) World fact book. This reflects the needs for carrying out policy changes in order to increase its exports and imports as well as to adopt measures whereby a diversification should be seen on its sources of revenue. Effective trade policies which shall include Omanization, promotion of the tax policy and improving both the SME (Small & Medium Enterprises) as well as the tourism industry shall help in the long run to nullify or reduce the negative impacts of the crisis. Further, if modernization in the existing political system is brought about and the investment by other countries, along with promotion of its own cottage industries like production of the Omani Halva, Date processing and Oudh and Frankincense export increased little if not much can help achieve to turn around the present scenario.

PT. Bank Mandiri (Persero) unit Jakarta Bintaro Jaya 1 is a branch under the coordination of Regional V Jakarta 3 area of Jakarta beautiful cottage consisting of 12 units of micro office. Where this Bank has a commitment to provide ease of credit distribution as additional business capital for UM or UMKM entrepreneurs. More than 80 percent of business units in Indonesia are UM/UMKM. During the period of 5 years (2010-2014) the provision of UM/UMKM credit has decreased. In addition, the number of non-performing loans (NPLs) from the UM/UMKM sector has increased significantly. The relationship quality management (CRM) index has declined over the last five years, so there needs to be an effort to improve relationship quality (CRM) and service quality. Thus it will be able to improve the image of banking (brand image) so that the bank can build and maintain customer loyalty (customer loyalty). The purpose of this research is to develop brand image and customer loyalty with CRM and service quality). Analytical unit of micro credit business loan debtor, population 558 and samples 85 customers with slovin technique. Analysis method with quantitative analysis. Analysis technique with Path analysis with 2 sub-structures, followed by determination analysis (R Square), Partial test of hypothesis (t test) and simultaneous (F test) with alpha 5 percent. Before the analysis with multiple linear regression first in the test of research questionnaire with validity and reliability test and classical assumption. SPSS version 22.0 analysis tool. The result of this research is that Customer Relationship Management and Service Quality have an effect on Brand Image and Customer Loyalty either partially or simultaneously. Brand Image and Customer Loyalty are still influenced by other variables apart from Customer Relationship Management and Service Quality, therefore further research is needed.

The existence of taxes in a country is a very important source of income in supporting national development. Developed countries are required to manage their taxes effectively and efficiently. Differences in the taxation system in each country become things that need to be studied more deeply for each country. Assessments are conducted to see the application of a good or complex system implemented in a country. A dministration of taxation as a system is a set of elements of legislation, facilities and infrastructure, and taxpayers are interrelated jointly perform the functions and duties to achieve certain goals. The rates of income tax in each country are regulated in regulations based on policies set by each country, such as Indonesia is regulated in Law no. 36 of 2008 which is one part of the tax administration. Comparison of income tax rate and value added tax in each country to be one of the reference writers to know which countries between Indonesia, Malaysia, and Thailand that have tax system and tax rate effective and efficient. Optimization of tax revenue not only on tariffs, but also through a combination of tax structures that can minimize tax evasion, and tax smuggling.

The purpose of this research is: 1) To know and analyze Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), BOPO, and SIZE, partially and simultaneously to Return on Assets (ROA) at Conventional Rural Bank in Indonesia; 2) To know and analyze the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), BOPO, and SIZE, partially and simultaneously to Return on Assets (ROA) at Conventional Rural Bank in Indonesia. The population in this studies all credit banks in Indonesia period 2008-2016. This research is explanatory. The type of data is secondary data (publication of Central Financial Services Authority, Central Bank Indonesia, and other relevant publications), analytical tools using multiple regression. The results showed: 1). CAR tends to be higher in the healthy predicate, LDR is in the category of the healthy category, NPL is still in the predicate category, but the trend is getting worse, BOPO is still controlled and categorized as the healthy category, and Size shows growing trend positive; 2). partially CAR and NPL, negatively significant is not significant, LDR has a positive effect is not significant, while BOPO and size have a significant negative effect on Return on Asset; simultaneously tested that CAR, LDR, NPL, BOPO, and SIZE have a significant effect on Return on Assets.

The study analyzed business risk of fast food firms in Calabar metropolis, Cross-River State, Nigeria. Specifically, it assessed the operations of fast food businesses, analyzed rate of growth of the firms, evaluated the different risks involved and determine the effect of risk variables on their performance (profit). Both primary and secondary data were used while data obtained were analyzed using descriptive statistics, business risk model and multiple regression analytical technique. The results revealed that 75.6% of the firms source their raw materials from the markets; their mean growth rate was 5.78 with a mean coefficient of variation of 67.16%, showing that most firms were exposed to high level of risk. The regression results revealed that business risk, volume of sales, age of the firms, variable costs, business equity growth rate and total revenue were significant on profit. Consequently, the study recommended that, in setting up a fast food business, the social setting of the people particularly their food preferences should be considered, managing variable costs through bulk purchases could improve the profit of these firms and that the significant variables should be considered for optimum performance and sustainability.

The price of fake products is much lower than that of genuine brand products. The consumer willing to buy fake products, consist in their can or cannot to discriminate difference between the fake goods with authentic branded products. Or because their attitude themselves do not reject the fake products. Or they maybe buy the fake products. Will even be to attention about whether some authentic branded products have fake goods can to buy? This study use the questionnaire was developing to interview loyal user of branded. The results reported that the uneven wealth is the main cause of fake products.

The paper is providing a theoretical review of key pricing approaches which were divided as the following: Price fixing, Predatory pricing, deceptive pricing, price discrimination, penetration pricing and unfair pricing. The paper also explores a price fairness framework to provide further clarity on how fair pricing is being developed and perceived. Several key points are provided as recommendations for firms to enhance their ethical and fair pricing practices based on the research conducted.

Reward plays a vital role to establish the attitudes of employee towards their job and the organization. There are several forms of reward that an organization can provide. However, this paper examines which types of rewards play significant role to motivate employees for achieving task and extra task behaviors. Based on the previous research and the suitability of data collection, the research method has chosen for this study is a quantitative approach. A variety ofthe finding is available from this research, such as: the reward practices of the sector presented in this study, why employee thinks non-financial rewards are important to them rather than financial rewards or vice versa. At the same time, this study also identifies whether female employees are considering non-financial rewards as motivating factors for them than men or not. Furthermore, it discloses that job position (managerial and nonmanagerial) has a considerable impact on reward perceptions. However, the results and conclusion are only applicable to the chosen organization.

The study therefore is intended to ensure the application of benchmarking as a managerial tool for effectiveness of organization with the following steps to: find out the quality of service MTN offers to the customers better than other system network and find out the extent of MTN affordability of service which act as an inducement in choosing other network. The study was to evaluate the application of benchmarking as a managerial tool for effectiveness of the communication Service providers. The population consists of 482 staff of MTN, GLO 9 Mobile, Airtel in Enugu metropolis, Enugu state. The study used the survey approach. The primary sources used were the administration of questionnaire to staff and distributors. 352 copies of the questionnaire were returned and accurately filled. The validity of the instrument was tested using content analysis and the result was good. The reliability was tested using the Pearson correlation coefficient (r). It gave a reliability co-efficient of 0.79 which was also good. The hypotheses were analyzed using f-statistics (ANOVA) tool. The findings indicated that the quality of service MTN offers has significant and positive effect to the customers than other system network F(95,n=352)=724.975,P<0.05; and that MTN affordability of service which acts as an inducement than choosing other network is to a great extent. F (95,n=352)=699.755, P<0.05; The study concluded that the quality and affordability of service MTN offers has significant and positive effect to the customers than other system network. The study Recommended that Quality of service is highly demanded of any organization that wants long-term sustainability to meet up with competitive advantage. Finally, affordability of service should be ensured for both the rich and poor at any point in time to increase market share.