Journal of Humanities and Social Sciences 

About: Journal of Humanities and Social Sciences is an academic journal published by OPAST GROUP. The journal publishes majorly in the area(s): Population & Context (language use). It has an ISSN identifier of 1934-7227. Over the lifetime, 1544 publications have been published receiving 4459 citations.

Strategic Management – Formulation, Implementation and Control*

Abstract: This article reviews the book titled ‘Strategic Management – Formulation, Implementation and Control’ authored by John A. Pearce II, Richard B. Robinson Jr. and Amita Mital. As of 2017, John A. Pearce II is a Professor of Strategic Management and Entrepreneurship at the College of Commerce and Finance at Villanova University; Richard B. Robinson, Jr is a distinguished Professor Emeritus at the Moore School of Business at University of South Carolina and Amita Mital is Professor at Indian Institute of Management, Lucknow. Professor Pearce has co-authored more than 40 books and has authored several articles in referred journals. Professor Robinson also has authored several books on Strategic Management and has published his research work in the area of Strategic Management and Entrepreneurship in major journals. Professor Amita Mital is Professor in Strategic Management at Indian Institute of Management, Lucknow and his research areas include Strategic Management, Strategic Change, Strategies of Collaboration, etc.,

The erosion of African communal values: a reappraisal of the African Ubuntu philosophy

Abstract: The paper, which exploits conceptual analysis techniques, interrogates an African notion of a ‘community’ as embodied in the ideas of ‘Umntu ngumntu ngabantu’ The problem the article seeks to address is the erosion of community values The study intends to explore the question: How can we retrieve the communal cultural values of tolerance, humanity, respect and some of common elements of our cultural treasures of Ubuntu that African communities used to be proud of? Using the philosophy of Ubuntu as a hermeneutic key, I argue that any member of a community whose personal life is guided by Ubuntu could be said to have embraced the core humanistic attributes of Ubuntu These are being caring, humble, thoughtful, considerate, understanding, wise, generous, hospitable, socially mature, socially sensitive, virtuous, and blessed: character attributes that veer away from confrontation towards conciliation The paper is based on a small scale survey, which exploited an open ended questionnaire in its data collection Data revealed that despite major constraints such as poverty and scarcity of resources, crime, substance abuse and many others, family members are still willing to help and support each other Finally, the study suggests that the values of Ubuntu, if consciously harnessed, can play a major unifying role in the process of harmonising the South African/African nation(s) Key words: Community, communalism, African humanity, African philosophy, Ubuntu

Education 4.0: New Challenge of Learning

Abstract: The dynamic fast changing world has led to transformation from agricultural society to industrial society, with more advancement in information technology and innovation that is named as the Economy 4.0 era. Therefore, it is vital for the youth to keep pace with changes in order to be competitive. The learner needs to have the skills and abilities to respond to the current social changes. This is a new challenge to re-define the new Education 4.0, to identify the intelligent people, who are creative and innovative. It is a challenge for the learner to seek the learning outcome with regard to the learning management by the teacher. Keywords: learning; challenges; Education 4.0

Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration in Nigeria

Abstract: The study examines the effect of tax avoidance and tax evasion on personal income tax administration in Nigeria Tax evasion and tax avoidance, a problem which seems to have defied solution, had been deviled the tax system right from colonial times While some had blamed the situation on tax authorities for not living up to expectation with regards to tax administration, others attribute it to the unpatriotic attitude of tax payers It was in this light of contending position that the researcher carryout a survey in Nigeria with particular reference to Federal Inland Revenue Service Abuja The sample size was derived statistically using Yaro Yamani formula The sample size consists of three hundred and five (305) employees of Federal Inland Revenue Service Abuja The study utilizes primary and secondary data Tables and percentages were used for the analysis The Analysis of Variance (ANOVA) was used to test the hypotheses The research findings disclose that enlightenment and adequate utilization of tax revenue on public goods will discourage tax avoidance and tax evasion, high tax rates encourage tax avoidance and tax evasion, personal income tax generation has not being impressive and personal income tax rates are too high The researcher therefore concluded that there is a direct and positive relationship between tax avoidance, tax evasion, tax rates and personal income tax administration in Nigeria Hence recommended that tax officials should be constantly trained and retrained on the job, a deliberate and more aggressive public enlightenment campaign should be embarked upon by government and the reduction in tax rates for the poor Normal 0 false false false EN-US X-NONE AR-SA

Building Repurchase Intention and Purchase Decision: Brand Awareness and Brand Loyalty Analysis (Case Study Private Label Product in Alfamidi Tangerang)

Abstract: Retail business in Indonesia become an informal industry sector is high developing. From this phenomenon, some retailers in Indonesia try to package the products they sell with their own packaging and brands or private labels. The development of sales of private label products at Alfamidi Stores is still unsatisfactory and tends to stagnate. This study aims to determine the effect of brand awareness and brand loyalty on repurchase intentions and purchasing decisions. The design of this study is explanatory. The sampling technique in this study is on consumers who bought or consumed private label products in Alfamidi branches in Tangerang and filled out the questionnaire using the accidental sampling method but still fulfilled the specified criteria. The sampling technique is Quota Sampling with the amount determined by the researcher. Using Quota sampling, we get a sample of 100 customers. The method is Quantitative analysis with SEM analysis tools and Smart PLS tools.