行銷硏究 : Marketing research

Social Psychology of Organizations

The revision of the Rating Outlook to Stable from Negative reflects Fitch’s belief that the city may be required by the EPA to move to secondary treatment at its two largest treatment plants at some time in the future. However, the timing and costs associated with this upgrade could be long term, near or beyond the final year of the current large capital plan (2019). Furthermore, negotiations and the final agreement regarding the timing of such regulatory upgrades may not occur quickly. The Stable Rating Outlook reflects Fitch’s expectation that the third rate package will be adopted and become effective in fiscal 2012 as anticipated and that a change in political administrations or New Issues Wastewater System Revenue Bonds (First Bond Resolution), Senior Series 2009A, 2009B, and 2009C Wastewater System Revenue Bonds (Second Bond Resolution), Junior Series 2009A

“公共财政”和“Public Finance”辨析

It is widely accepted that, for some industries, competition across countries is" economically important and that this competition is strongly affected by exchange rate changes." This paper explores the validity of this view using weekly stock return data on 320 industry pairs" in six countries from 1975 to 1997. It is found that common shocks to industries across countries" are more important than competitive shocks. Weekly exchange rate shocks explain almost" nothing of the relative performance of industries. Using returns measured over longer horizons the importance of exchange rate shocks increases slightly and the importance of common shocks" to industries increases more substantially. Both industry and exchange rate shocks are more" important for industries that produce goods traded internationally, but the importance of these" shocks is economically small for these industries as well.

International Competition and Exchange Rate Shocks: A Cross-Country Industry Analysis of Stock Returns

The Human Organization: Its Management and Value.

This study aimed at examining the influence of human resources cost on corporate productivity. Human resources have been identified as one of the main sources of competitive advantage by many organizations in today’s economy. In other to investigate the above issue, the researcher gathered data from ten (10) companies listed in the Nigerian Stock Exchange with the aid of a questionnaire using an ex-post facto design. The study revealed that acquisition and development costs are important determinants of human resources cost and does significantly influence corporate productivity. Conclusively, human resources cost approach to corporate performance measurement which have gained substantial attention and use in recent years provides further opportunities for utilization of human resource accounting measures. The study recommended that companies should use career management programs to assist their employees in career planning.

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Capitalized Human Resources Cost and Its Influence on Corporate Productivity: A Study of Selected Companies in Nigeria

The study examines the cost implications of environmental activities on the profitability of oil companies. Data for the study were collected from the internal management report and analyzed using the ordinary least square (OLS) method. The results revealed that there is a significant relationship between environmental activities and profitability. Proper management of environmental activities is therefore desirable if organizational profitability is to be sustained. It was recommended that Nigeria petroleum companies should show data on environmental expenditure, environmental cost charged to income in the account as well as details in the notes to the accounts. To enhance the effectiveness of the policy, separate accounts should be opened for environmental expenditures in order to facilitate the measurement and reporting of environmental expenditures and environmental performance of each company as well as the whole sector.

Environmental activities and its implications on the profitability of oil companies in Nigeria

This study aims at determining the influence of social responsibility cost on the profitability of Nigerian banks. In order to control environmental cost and the impact of the potential hazards presented by the operations of firms in the banking industry, such firms usually strive to act socially responsible ways. The study made used of an exploratory research design and data were collected from five Nigerian banks through secondary sources and analyzed using the Ordinary Least Square (OLS) method. The study revealed that there is a negative influence between social cost and pollution cost on profitability. Conclusively, social responsibility cost is as vital as all other liabilities of the banks, and it requires proper management. It is recommended that the Financial Reporting Council (FRC) of Nigeria should collaborate with other professional bodies, the academia and other stakeholders to produce a standard on social responsibility accounting and should ensure there is compliance and transparency in the process.

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Social Responsibility Cost and Its Influence on the Profitability of Nigerian Banks

This study aimed at determining the extent to which human capital cost influences gross domestic product in Nigeria. Hitherto, human resource was treated as expenses and written off in profit and loss account. No recognition was given to the skills of labour in human resource accounting and recently in intellectual capital. The research adopted a survey design for the study. The data collected were tabulated and analyzed using the Ordinary Least Square (OLS). The study revealed that human capital costs mirrored by acquisition, development, remuneration and protection costs do affect significantly gross domestic product in Nigeria. The study recommended that there is urgent need for the installation and maintenance of total quality management in Nigeria to enable it remains competitive in the global market. This is because employee’s education, training and development are the key vehicle for building the economy and employee’s capabilities. Finally, government should try to understand and appreciate the value of human capital as it is the most important determinant of it success.

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The Impact of Human Capital Cost on Gross Domestic Product (GDP) in Nigeria

Organizational culture is an important parameter for business survival and growth. Effective management must take into account not only the financial data, as they are presented in business annual financial statements, but the way culture affects quantitative and qualitative organizational variables as well. The purpose of this study is to present the importance of organizational culture in terms of business performance and its interactive relationship with financial statements. In order to achieve that the study made use of an ex-post facto design for data collection from both primary and secondary sources. The data were analyzed using a simple regression model. The study revealed that Organizational culture does significantly influence financial reporting practices in Nigeria. The study concluded that the financial reporting practice is a socially dynamic process. It is a socially constructed reality involving interplay between individual, social values and organizations. Indeed, it can be seen that financial reporting practice reflects the ideas on an ethical social relationship. The study therefore recommended that compliance with regulations is determined by organizational culture. Thus a company with an ethical culture will more likely be committed to compliance with regulation and to quality financial reporting practice. Keywords : Clan Oriented Culture, Adhocracy Oriented Cultures, Market Oriented Cultures        Hierarchy Oriented Cultures, Financial Reporting Practice

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Arzizeh Tiesieh Tapang

Papers

Capitalized Human Resources Cost and Its Influence on Corporate Productivity: A Study of Selected Companies in Nigeria

Environmental activities and its implications on the profitability of oil companies in Nigeria

Social Responsibility Cost and Its Influence on the Profitability of Nigerian Banks

The Impact of Human Capital Cost on Gross Domestic Product (GDP) in Nigeria

Organizational Culture and Financial Reporting Practices in Nigeria