Analysis of the Application of Differential Accounting Information in Decision Making Receiving or Rejecting Special Orders to Increase Corporate Profits (Published)
This study aims to determine the application of differential accounting information in decision making to accept or reject product special orders at Company X; The level of profit development in company X; The use of differential accounting information in decision making to accept or reject product-specific orders can increase profits in company X. The research method used in this research is the case study method and descriptive analysis. Data collection techniques using questionnaires, documentation and interviews. Data analysis using Likert scale and calculation of profit growth rate. Based on the results of the study note that the application of differential accounting information in decision making to accept or reject special orders at company X is included in the inadequate criteria. The level of earnings growth in Company X is volatile. With the analysis of the application of differential accounting information when company X receives a special order from a customer, the company can decide to accept or reject the order appropriately so that the company’s profit increases.
The Study examined the Structure, Conduct and Performance of rice marketing in Kebbi State, Nigeria. Data were generated from a sample of 240 rice marketers using a well structured and pretested questionnaire between January and August 2018. A multi-stage sampling technique was employed. Data were analysed using descriptive statistics, gross margin analysis, return on investment, Gini coefficient and Lorenz curve. Results of the study revealed that marketing of rice was highly concentrated having a Gini Coefficient value of 0.70 in terms of structural distribution of the commodity among rice traders in the study area. Strategies utilized by the traders in their market conduct include; selling long grain rice (92%), treating customers well (90.42%), selling non-adulterated rice (81.67%), distributing rice to customers location (78.80%), selling rice on credit (72.90%) among others. The findings further revealed that marketing of rice is profitable realizing an average of N 316. 503.00 as profit. With an investment turnover of 1.17, the study indicates that rice marketing in the study area is efficient. This suggests that rice marketing is a viable business. It is recommended that investments should be tailored towards having more rice processing mills to ensure timely purchase and sales of rice.
Against the background of the ban on the importation of poultry products, and growing interest in the local Poultry production, this study looked at the viability of poultry enterprises in Imo State, Nigeria. It specifically analyzed the profit level of these enterprises and estimated their viability using the Benefit-Cost Ratio. Logistic regression technique was used to estimate the determinants of viability of the poultry enterprises in the area. Sixty Poultry enterprises were randomly selected from Owerri Agricultural Zone of the State and their entrepreneurs interviewed. Data were collected by means of structured questionnaire. Descriptive statistics, net returns model and Benefit-Cost Ratio were analytical tools used to achieve the objectives of the study. The results showed that males dominated the poultry business in the study area and the average age of the entrepreneurs was 44 years. Majority of the entrepreneurs attained some level of formal education and had average number of employees of about 6 persons. The poultry enterprises in the area were found to be profitable and viable with profit level of N188163.86 and BCR of 1.68. Sex, marital status, age, farming experience, facility size, returns and access to veterinary services were the determinants of viability of the poultry enterprises in the area. Age of entrepreneur, marital status, facility size, access to veterinary services and returns positively influenced the viability of poultry enterprises in the area. Years of experience of the entrepreneur negatively influenced viability of the poultry enterprises in the study area. The study recommended the encouragement of more females to venture into poultry production. It also advocated the provision of efficiency and easily accessible veterinary services for the poultry farmers in the area.
An Assessment of the Factors That Affect the Financial Performance of the Cross-Listed Companies in the Rwanda Stock Exchange (Published)
This research study entitled An Assessment of the Factors that Affect the Financial Performance of the Cross-Listed Companies in the Rwanda Stock Exchange aimed at assessing the factors that affect the financial performance of the cross listed companies on the RSE. As a guidance, the research examined the relationship between the level of awareness of the market by the public and the financial performance of cross-listed companies in RSE, assessed how the regulation framework affect the financial performance of the cross-listed companies on the RSE feature, and finally determined how technology affects the performance of cross-listed companies. The companies under consideration were the primary stakeholder of the RSE totalling to 14 firms which included Capital Market Authority, Rwanda Stock Exchange, the 9 brokerage firms and the 3 cross listed firms in the RSE employing 97 workers. Through a descriptive survey design, a sample size of 67 participants were selected from the 97 workers and 100 other informants identified purposively and their responses to various data collection tools particularly questionnaires and interview guides captured for analysis. The data were analysed through Hermeneutics, Thematic analysis, and Multiple Regression techniques to answer the questions that the research ventured out to investigate. The result of the analysis showed that there was a negative correlation between awareness and financial performance of the firms, regulation framework was positive and significant with r (67) = .684, P = .037, while technology correlated with r = .506, p = .094. Market capitalization of the domestic companies was larger than that of cross-listed, and return on equity of the domestic firms was better than for the cross-listed companies. Generally the cross-listed companies did not perform any better than the domestic firms though overall the public awareness, technology and regulation framework positively correlated with financial performance of the cross-listed firms. The recommendation is that more awareness strategy needed to be devised so as to increase public awareness of investors and cross-listing companies need to be motivated by other factors other than making profits when choosing.
Retention of talent is critical to maintaining a competitive advantage (Hatum, 2010). Therefore, understanding the factors that impact retention is necessary for all organizations (Brown & Yashioka, 2003; Sinha & Authour, 2012). In this study, a cross sectional survey design was used to understand how mission attachment, organizational commitment, and employee engagement predicts employee retention. The participants for this study come from employees of not- for -profit and for-profit organizations in Silang Area, Cavite, Philippines. Multiple regression analysis was used to establish the best predictive model from the above-mentioned variables and it was found that mission attachment, organizational commitment, and employee engagement predicts employee retention for both organization types. Recommendations based on the results will be discussed