IOSR Journal of Economics and Finance最新文献_第3页

Determinants of Dividend Policy of petroleum firms in Nigeria 尼日利亚石油公司股利政策的决定因素

IOSR Journal of Economics and Finance Pub Date : 2017-06-01 DOI: 10.9790/5933-0803045462

I. ZayolPatrick, Mya Ayangealu Theophilus, Miss. Muolozie Mirian

引用次数: 7

Socio Economic Status of the Ethnic Community in Bangladesh: An Analysis Using Socio Economic Index 孟加拉国少数民族社区社会经济地位:基于社会经济指数的分析

IOSR Journal of Economics and Finance Pub Date : 2017-06-01 DOI: 10.9790/5933-0803029297

N. Pal, M. Mazumder, S. Akter, M. Khatun, M. Alam

引用次数: 3

Estimating the effects of climate change on Agricultural production in Eastern and Middle African Countries: An Econometric Analysis 估计气候变化对东非和中非国家农业生产的影响:一个计量经济学分析

IOSR Journal of Economics and Finance Pub Date : 2017-06-01 DOI: 10.9790/5933-0803046366

Harrison Kimutai Yego, Mathew Kipkoech Bartilol, Silas Kiprono Samoei, Augustine Wafula

{"title":"Estimating the effects of climate change on Agricultural production in Eastern and Middle African Countries: An Econometric Analysis","authors":"Harrison Kimutai Yego, Mathew Kipkoech Bartilol, Silas Kiprono Samoei, Augustine Wafula","doi":"10.9790/5933-0803046366","DOIUrl":"https://doi.org/10.9790/5933-0803046366","url":null,"abstract":"The level of agricultural production in eastern and middle African countries has been in the downfall in the recent past years. This has been theoretically attributed to many factors including climate change. Consequently, a study was conducted to estimate the effects of climate change on Agricultural production in Eastern and Middle African Countries. The study employed longitudinal research design using panel data from various sources including International Fertilizer Industry Association, UNCTAD and FAO. The study covered 24 countries over the period 1970 to 2013 having estimated a production function. The study established that livestock production and labor force involved in agriculture had a positive effect on agricultural production whereas, the use of modern agricultural inputs (agricultural machinery and fertilizer) had a negative effect on agricultural production in the countries under study. Climatic variables showed that rise in temperatures had a positive effect on agricultural production while precipitation increase had a negative effect on agricultural production.","PeriodicalId":387621,"journal":{"name":"IOSR Journal of Economics and Finance","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123255229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

PRCB &Lecture Socio-Economique de la Grèce PRCB &希腊的社会经济解读

IOSR Journal of Economics and Finance Pub Date : 2017-06-01 DOI: 10.9790/5933-08030298115

Thomas Bangobango Lingo

引用次数: 0

The Model of Quality Control System in CPA Firms in Malang City, Indonesia 印尼玛琅市会计师事务所质量控制体系模式

IOSR Journal of Economics and Finance Pub Date : 2017-05-01 DOI: 10.9790/5933-0803014450

Fitri Nur Elisa, Eka Ananta Sidharta, Dodik Juliardi

{"title":"The Model of Quality Control System in CPA Firms in Malang City, Indonesia","authors":"Fitri Nur Elisa, Eka Ananta Sidharta, Dodik Juliardi","doi":"10.9790/5933-0803014450","DOIUrl":"https://doi.org/10.9790/5933-0803014450","url":null,"abstract":"Along with the public demands to deliver a business process that is managed well, the spotlight on the performance of public accountant are sharply occurs. It can not be separated from the business malpractice involving professional accountants who create public confidence in the public accounting profession to decrease. This phenomenon has impacted on the public accounting profession in Malang City, Indonesia. CPA Firms in Malang City must continue to improve the professionalism and quality of the audit in order to continue to preserve public confidence in the profession and also be able to compete with colleagues in the country and abroad. According required by the Public Accountants Professional Standards (SPAP), the firm must implement a quality control system. Quality control system should be comprehensive and should be designed in harmony with the organizational structure, policy and practice characteristics. It brings about a question: how are the models of quality control sistem in CPA Firms in Malang City?. This purpose of this study is to develop a deeper understanding how the quality control system in CPA Firms in Malang City. This research included in qualitative research. The results showed that CPA firms in Malang who is the subject of research belonging to a small local firm has implemented quality control system referring to auditing standards that have been determined. In carrying out the quality control, the firm meets the six elements of quality control that raises output auditor good performance so as to produce good quality audit. Model quality control on each CPA firms has similarities which control more informally run and the leadership of the party most responsible for the implementation of these controls. Similarity form of control is motivated by the contextual factors that same CPA firms and adherence to standards and codes of conduct are the same.","PeriodicalId":387621,"journal":{"name":"IOSR Journal of Economics and Finance","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115681197","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Estimating the Causal Relationship between Financial Development and Economic Growth in Nigeria 估计尼日利亚金融发展与经济增长的因果关系

IOSR Journal of Economics and Finance Pub Date : 2017-05-01 DOI: 10.9790/5933-0803034755

N. Nwaonuma, N. Udude

{"title":"Estimating the Causal Relationship between Financial Development and Economic Growth in Nigeria","authors":"N. Nwaonuma, N. Udude","doi":"10.9790/5933-0803034755","DOIUrl":"https://doi.org/10.9790/5933-0803034755","url":null,"abstract":"The aim of this study is to estimate the causal relationship between financial development and economic growth in Nigeria covering the period of 1970 to 2012. This study attempts to include all the financial development indicators and explain their effects on economic growth proxied by real GDP. The study used an time series method of analysis of data and setting up over parameterized model to capture all variables relating to financial development, however, through simplification, a more encompassing parsimonious and interpretable model was obtained by dropping insignificant variables. The study used time series econometrics method and Augumented Dickey-Fuller test statistics to examine the stationarity status of the series. Also, Johansen cointegration and Granger causality test statistics were employed to check the long run equilibrium of the series and to determine the direction of causality between financial development and economic growth. Results show that all the series were stationary at first difference I(1); also, there exist a stable relationship between financial development and economic growth in Nigeria. The result also shows a uni-directional causal relationship between financial development and economic growth. Specifically, there is a significant pass through from domestic saving to economic. This implies that given the period of the study, financial development stirs-up economic growth. The study reveals that time deposits and foreign direct investment (FDI) contributed significantly to economic growth in Nigeria. However, credit to private sector (RPSC), domestic saving (RDSA) and real money supply (RMS) make very little contribution to economic in Nigeria.","PeriodicalId":387621,"journal":{"name":"IOSR Journal of Economics and Finance","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121322388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Paradox of Tourism in Underdeveloped Economies 欠发达经济体旅游业的悖论

IOSR Journal of Economics and Finance Pub Date : 2017-05-01 DOI: 10.9790/5933-0803014043

G. Ferrara

引用次数: 0

Analysis of Loan Acquisition and Repayment among Small Scale Rice Farmers in Ebonyi State, Nigeria: Implication for Effective Credit Delivery. 尼日利亚埃邦伊州小规模水稻种植者获得和偿还贷款情况分析：对有效提供信贷的影响

IOSR Journal of Economics and Finance Pub Date : 2017-05-01 DOI: 10.9790/5933-0803012026

Ezekiel Sunday Mgbebu, I. Achike

{"title":"Analysis of Loan Acquisition and Repayment among Small Scale Rice Farmers in Ebonyi State, Nigeria: Implication for Effective Credit Delivery.","authors":"Ezekiel Sunday Mgbebu, I. Achike","doi":"10.9790/5933-0803012026","DOIUrl":"https://doi.org/10.9790/5933-0803012026","url":null,"abstract":"Loan acquisition and repayment among small scale rice farmers in Ebonyi State, Nigeria was investigated. The study determined the quantum of loan sourced and acquired by small scale rice farmers; ascertained the determinants of successful loan acquisition from formal financial institutions; estimated the repayment rates among the beneficiaries; and analyzed factors that affect loan repayment performance of the beneficiaries. A multistage simple random sampling technique was adopted in the selection of the respondents. Primary data were generated through the use of well structured questionnaire admitted to 120 small scale rice farmer beneficiaries. Descriptive statistics, multiple regression and logit regression model were employed in data analysis. Analysis revealed that each of the farmers applied for an average amount of N170,173.40 but was able to procure an average amount of N128, 557.40. Furthermore, multiple regression result indicated that farm size, cost of farm inputs and interest charge were significant in determining loan acquisition. An average of 28% of respondents defaulted in loan repayment. The logit regression indicated that farming experience, income, interest charge, loan application cost, loan size, security and number of installments were found to have played significant role in loan repayment performance. The study therefore, recommended that a sustainable credit policy framework be established by relevant agencies to enable farmers access adequate loan amount at reduced interest rate and also on time from formal financial institutions.","PeriodicalId":387621,"journal":{"name":"IOSR Journal of Economics and Finance","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131030804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Risk Management in Islamic Banking 伊斯兰银行的风险管理

IOSR Journal of Economics and Finance Pub Date : 2017-05-01 DOI: 10.9790/5933-0803012739

G. Ghandour

引用次数: 0

Analysis of Cross Border Trade between Regency of North Central Timor and Enclave District of Oekusi (Timor Leste) 中北帝汶岛摄政与东帝汶奥库西飞地区跨境贸易分析

IOSR Journal of Economics and Finance Pub Date : 2017-05-01 DOI: 10.9790/5933-0803020716

K. K. Oki, I. N. D. Setiawina, I. N. Yasa, M.H.U. Dewi

{"title":"Analysis of Cross Border Trade between Regency of North Central Timor and Enclave District of Oekusi (Timor Leste)","authors":"K. K. Oki, I. N. D. Setiawina, I. N. Yasa, M.H.U. Dewi","doi":"10.9790/5933-0803020716","DOIUrl":"https://doi.org/10.9790/5933-0803020716","url":null,"abstract":"Cross border trade is a trading activity performed by community residing in border area of neighboring countries. The regency of North Central Timor is a region with direct land border with Timor Leste particularly enclave district of Oekusi. Post Timor Leste’s independence, cross border trade is unavoidable. This research was conducted in border area of North Central Timor Regency particularly in 6 (six) districts which bordered with enclave district of Oekusi. Data analysis being used was Structural Equation ModelingPartial Least Square (SEM-PLS). From the result of data analysis, it was found that social capital has positive effect directly towards entrepreneurship and cross border trade, institutional changes has positive and significant effect directly towards entrepreneurship, and has positive and insignificant effect towards cross border trade, entrepreneurship has positive and significant effect directly towards prosperity. Social capital has positive and significant effect indirectly towards cross border trade through entrepreneurship and has positive and significant effect towards prosperity through cross border trade. Institutional changes has positive and significant effect indirectly towards cross border trade through entrepreneurship and has positive and significant effect toward prosperity through cross border trade, entrepreneurship has positive and significant effect indirectly towards prosperity through cross border trade.","PeriodicalId":387621,"journal":{"name":"IOSR Journal of Economics and Finance","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114941689","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1