Construction in developing countries is still influenced by the labour force. Overall objective of the study is to analyse the challenges for improvisation on labour management system through work efficiency. Department of Hydrology and Meteorology (DHM) office, Department of Food Technology and Quality Control (DFTQC) office building and Dhobi Khola Bridge along Arniko highway- at bijulibazar were selected for the study. Schedule questionnaire survey with labours, interview with agents or labour supplier clients, contractor and their project manager were conducted at each selected site for primary data collection. Attendance records, minute of meetings of all three site as well different journal were analysed and reviewed for collecting secondary data. Fluctuation in availability of labor were found mainly in months of January, June, September, October due to festivals and agricultural purposes as very few of labors were specific labor for the industry. Pilling works were mostly done by the labor from India. Labors form Bardia, Kailali, Kanchanpur, Dhading were expertise for concrete work. Similarly labors from Dolkha, Sindupalchowk, Saptari, Dhading were engaged in from work. Rebar works were found to be performed by the labors from Saptari, Siraha, Udayapur, Sunsari where as labors from Dhading, Sindhupalchowk, India were engaged for brick work. Labors were lacking for piling work, retrofitting and electromechanical works. Labors were not being provided any training nor has any performance test been performed, only 6% of labor were trained rest acquired skill through working experience which is the challenge for immersing work. Construction companies had maintained their labors supply through agents or labors suppliers. In spite of their agreement regarding health and safety facilities, contractors do not provide it to labors satisfactorily. Labors management lacks a definite framework for their development and performance. Labor management should be ensured by ensuring job guarantee, remuneration, health facility, provision of leave and compensation. Construction industries should ensure better labor management by facilitating working condition through clear working methodology and labor card. Regular training, tool box talk should be conducted for skill development. Rather than project award to the lowest bidder priority should be given to specification and working methodology. Health and safety facilities, site infra structure should be incorporated as the submittal of the contract document.

It is often said that personnel management is the livewire of every organization. This assertion is evidently true and has full expression in the Nigeria’s private sector that is structured for maximum productivity. This accounts for the massive improvement in the service delivery currently witnessed in the private sector. But unfortunately, the opposite is the case in the public sector where productivity and efficient service delivery is almost none existence. The reason for this abysmal performance of public servants is still a matter of scholarly debate. Some argue that the absence of employee motivation and poor personnel management were responsible for the deep-rooted unproductive and inefficiency evident in the public service. In order to provide satisfactory explanations to why most Nigerian public servants fail to bring innovation and creativity to their jobs, at least an understanding of their work condition and welfare packages is necessary. It has been acknowledged therefore that most workers in Nigeria only commits to their jobs just for their daily survival and never dedicated to making meaningful impact in the society. This is partly because of poor personnel management system and lack of motivation. Despite the fact that rewards and incentives are found to stimulate innovation, creativity and productivity amongst workers, however, it is regrettable that the management structures in the Nigerian workspace particularly in government establishments have not been able to integrate the employee motivation schemes into the public service. The paper therefore seeks to dialectically analyze the deficiencies inherent in Nigeria’s public service, using the “university employees” as the basis for understanding the linkages between staff motivation and productivity. In addition, the paper argues that Nigeria’s public service including the university system since inception is conspicuously underperforming in terms of quality service delivery, innovation and creativity. Drawing from the Vroom’s Expectancy Theory of motivation and qualitative analytical techniques, the paper concludes that the university employees are highly unlikely to put in their best at work except the authorities adopts both the intrinsic and extrinsic approaches to personnel management, which could potentially motivate employees for outstanding creative performances.

This study was conducted to examine the effect of corporate social responsibility on tax aggressiveness and its impact on financial performance. The sample in this study is mining companies listed on the Indonesia Stock Exchange in the 2012-2017 period. The sampling technique used in this study was purposive sampling, where in the purposive sampling sample the mining companies were selected. The analysis technique used is multiple regression analysis. The results showed that corporate social responsibility did not have a significant effect on tax avoidance, tax avoidance had a significant effect in the opposite direction on financial performance and corporate social responsibility had no significant effect on financial performance.