European Journals of Social Sciences Studies
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LES COOPERATIVES DE PRODUCTEURS DE CACAO DANS LA REGION DU CENTRE AU CAMEROUN : SERVICES AUX MEMBRES ET DYNAMIQUE ORGANISATIONNELLE / THE COCOA PRODUCERS' COOPERATIVES IN THE CENTRAL REGION OF CAMEROON: SERVICES TO MEMBERS AND ORGANIZATIONAL DYNAMICS
No full textLe présent article porte sur l’analyse des capacités des coopératives de cacaoculteurs de la région du Centre-Cameroun à rendre service à leurs membres de manière efficace et durable. Pour y parvenir, des enquêtes par questionnaire ont été menées auprès de 24 coopératives de cacaoculteurs, soit 168 cacaoculteurs, dont 48 responsables et 120 membres n’occupant pas de fonction. Des enquêtes au moyen d’un guide d’entretien ont été menées auprès des responsables régionaux et départementaux en charge du registre des sociétés coopératives. Il en ressort que les coopératives de cette région ont été créées et légalisées entre 1997 et 2015. La majorité est récente avec au plus 10 années d’existence (37,50% crées en 2013), avec un effectif moyen de 170 membres constitué en majorité d’hommes (78%). Le profil des membres est assez diversifié, c’est en majorité des personnes âgées entre 45 et 65 ans (59%) ayant été à l’école pour 96%. Au-delà de la cacaoculture considérée comme activité principale, beaucoup sont investis dans l’élevage comme activité secondaire. Les services principalement offerts aux membres sont l’approvisionnement en intrants agricoles (27,17%), les ventes groupées (25%) et les formations 22,83%. 52% disent être satisfaits des services rendus. Cette satisfaction se fonde sur ces services et se justifie essentiellement par les bénéfices tirés du fait de leur adhésion. L’analyse de la viabilité des coopératives de cacaoculteurs s’est appesantie sur 03 catégories : sociale, économique et organisationnelle. Au plan social, le volume des adhésions a montré que celles-ci se sont considérablement accrues entre 2012-2016 pour 71,2% d’entre elles, ce qui coïncide avec le fort taux de création de coopératives dans cette période. Au plan économique la viabilité de ces coopératives est bâtie sur l’assurance financière qu’elles offrent en multipliant les partenaires financiers et sur leurs capacités à améliorer les revenus des membres. Au plan organisationnel, leur viabilité repose sur le respect des principes de démocratie avec 92,39% des membres qui participent aux assemblées générales et aux prises de décisions. Plusieurs contraintes sociales, économiques, structurelles comme le manque de moyens financiers ou la mauvaise gouvernance fragilisent la viabilité des coopératives. Mais le respect et l’intégration des sept principes coopératifs permettrait d’améliorer leurs efficacité et viabilité.This article focuses on analyzing the capacities of cocoa producers' cooperatives in the Central Region of Cameroon to serve their members effectively and sustainably. To achieve this, surveys through a questionnaire were conducted among 24 cocoa cooperatives, involving 168 cocoa farmers, made up of 48 leaders and 120 non-officer members. Interviews using a guide were also conducted with regional and divisional officials responsible for the cooperative societies register. It emerges that the cooperatives in this region were established and legalized between 1997 and 2015. Most are recent, with not more than 10 years of existence (37.50% created in 2013), and have an average membership of 170, predominantly men (78%). The member’s profile is diverse, with majority aged between 45 and 65 years (59%) and who 96% having been to school. Beyond cocoa farming as the main activity, many are involved in livestock farming as a secondary activity. The main services provided to members include the supply of agricultural inputs (27.17%), group sales (25%), and training (22.83%). 52% report being satisfied with the services provided. This satisfaction is based on these services and is primarily justified by the benefits derived from their membership. The analysis of the viability of cocoa cooperatives focused on three categories: social, economic, and organizational. Socially, the volume of memberships showed significant increases between 2012-2016 for 71.2% of them, coinciding with a high rate of cooperative creation during this period. Economically, the viability of these cooperatives is built on the financial assurance they offer by multiplying financial partners and on their ability to improve members' incomes. Organizationally, their viability rests on the adherence to democratic principles with 92.39% of members participating in general assemblies and decision-making process. Several social, economic, and structural constraints such as limited financial resources or poor governance undermine the viability of the cooperatives. However, respecting and integrating the seven cooperative principles could enhance their efficiency and viability. Article visualizations
THE NEXUS BETWEEN EARNINGS MANAGEMENT, CEO COMPENSATION, AND FIRM VALUE: EMPIRICAL EVIDENCE FROM THE NAIROBI SECURITIES EXCHANGE
Get PDFThis study investigates the intricate relationships between earnings management, CEO compensation, and firm value within companies listed on the Nairobi Securities Exchange (NSE). Utilizing a comprehensive dataset spanning 10 years, the research delves into how earnings management practices influence CEO compensation structures and, subsequently, the overall value of the firm. The study employs robust econometric models to analyze the interactions between these variables, shedding light on whether earnings management serves as a tool for CEOs to meet performance targets and enhance their compensation or if it detracts from the firm's long-term value. Empirical findings reveal significant correlations, indicating that firms engaging in higher levels of earnings management tend to exhibit more aggressive CEO compensation packages. Moreover, the study highlights the dual-edged nature of earnings management, showing its potential to positively and negatively impact firm value depending on the context and magnitude of such practices. The insights gained from this research contribute to the broader discourse on corporate governance, providing valuable implications for regulators, investors, and policymakers aiming to enhance the transparency and accountability of executive compensation and financial reporting practices in emerging markets. JEL: G34, M41, J33, G32, C33, G15 Article visualizations
DEVELOPMENT OF PRIVATE ENTERPRISES OF VIETNAM IN CURRENT CONTEXT
Get PDFWith the efforts of businesses themselves and the government's supportive policies, in recent times, the private business force in our country has clearly demonstrated its dynamism, creativity and role as an essential catalyst for economic growth, creating jobs, improving people's life quality, etc. However, reality shows that this type of economy still has many limitations, difficulties and challenges. This article focuses on generalizing private enterprises and the development of private enterprises in our country through stages, identifying the constraints and problems facing private enterprises in our country at present, thereby proposing several solutions and recommendations to strongly promote the development of this critical type of enterprise in our country in the near future.JEL: L26, M13, O17, P31 Article visualizations
EXAMINING THE FINANCIAL RISK MANAGEMENT OF DONOR FUNDS: CASE OF MINISTRY OF HEALTH IN ZAMBIA
Get PDFThis study examines the financial risk management of donor funds using the Ministry of Health (MOH) in Zambia as a case study. The study employs an exploratory case study methodology on a sample of 224 MOH employees. Zambia, being a developing country, significantly relies on donor funds to support its healthcare sector. Prudent management of donor funds is crucial for the sustained delivery of quality healthcare services. However, there has been concerns regarding the financial risk management practices at the MOH in the efficient utilization and accountability of donor funds. From the literature review, it seems no study has been done regarding the financial risk management of donor funds focusing on the MOH in Zambia. Therefore, this study fills this gap. The study findings seem to show evidence of the misappropriation of donor funds exhibited by misallocation of donor funds to unplanned projects or activities. The misappropriations of donor funds seem to be amplified by a lack of strategic planning, lack of coordination, and the absence of effective monitoring and evaluation systems. Additionally, fraud and corruption posed significant risks to donor funds at MOH. Therefore, to mitigate the risks, the study recommends that robust anti-misappropriation measures, enforcement of due diligence on implementing partners, a thorough review of procurement processes, and regular monitoring and evaluation of donor-funded projects be strengthened at the MOH in Zambia. Whistleblower protection and reporting mechanisms should be promoted to help detect and deter fraudulent activities at this Ministry. JEL: H51, I18, O23 Article visualizations
THE INFLUENCE OF STAFF COMPETENCE ON CREDIT RECOVERY IN DEPOSIT-TAKING MICROFINANCE INSTITUTIONS IN NAKURU COUNTY, KENYA
Get PDFThe study looked into how staff competencies affect loan recovery at deposit-taking microfinance firms in Nakuru County, Kenya. Microfinance institutions have evolved into self-sustaining financial organizations that provide credit for a fee and profit. Despite efforts to prevent loan defaults, MFIs are experiencing an increase in loan defaults. The study employed two theories: knowledge asymmetry and delegated borrower monitoring. The findings revealed that staff competencies had a substantial impact on credit recovery among MFIs. MFI management should guarantee that the crediting team has enough capacity to detect and prevent bad debt and that adverse debt reports are addressed promptly. Management and staff should inform clients about the repercussions of loan default, as bad debts lead to institutional failure. JEL: G21, O16, D82, G32, M12 Article visualizations
ESTIMATION OF EFFICIENCY AND THE IMPACT OF COVID-19 ON THE EFFECT OF ACCESS TO FINANCE ON EFFICIENCY OF SMALL AND MEDIUM ENTERPRISES (SMEs) IN THE WESTERN AREA OF SIERRA LEONE
Get PDFTo estimate efficiency and the impact of COVID-19 on the effect of access to finance on the efficiency of small and medium enterprises (SMEs) in the Western Area of Sierra Leone, the study adopted the stochastic frontier estimation method of determining the efficiency of firms. A model of maximum performance (capacity) was estimated using 450 SMEs randomly selected from the population of registered SMEs in the Western Area of Sierra Leone from 2018 to 2020. The model of net business earnings was estimated using the Maximum Likelihood procedure and the firm efficiencies were consequently estimated. The mean inefficiencies are estimated by various categories, including SMEs' access to bank credit to determine firm characteristics that are associated with higher mean efficiencies. The empirical results reveal that the potential of firms is determined positively by capital productivity and labour productivity and negatively by the experience of firms, the latter results suggesting that more experience does not push their production outwards but inwards. However, other factors found significant in efficiency differences among firms include gender of the head of the SME, educational level, professional training of the firm heads, sector of operation and the area of operation of the SMEs. Moreover, firm mean efficiencies are not found to vary across the three periods 2018, 2019 and 2020, suggesting the COVID-19 pandemic did not affect firm efficiencies.JEL: F13, F15 Article visualizations
THE IMPACT OF CUSTOMER RELATIONSHIP MANAGEMENT ON THE FINANCIAL PERFORMANCE OF BANKS IN DEVELOPING COUNTRIES
Get PDFThis research aims to examine the impact of customer relationship management on the financial performance of banks in Sierra Leone. The research objectives inquire into the relationship between customer relationship management constructs such as customer knowledge, customer interaction, customer value, and customer satisfaction. The empirical literature reviews these very CRM constructs highlighted herein. Applying the mixed method of quantitative technique and qualitative, the population of this research was staff and customers within the banking sector. The sample size was 100 respondents (50 customers and 50 staff). The primary data was acquired from questionnaires and secondary data was acquired from published resources. The findings disclose that all four customer relationship variables (customer knowledge, customer interaction, customer value, and customer satisfaction) have positive and strong relationships with the financial performance of the banks. JEL: E61, E62, P35 Article visualizations
FROM CLICK TO CART: HOW SOCIAL MEDIA PLATFORMS AND ECONOMIC FACTORS SHAPE POSTGRADUATE STUDENTS’ BUYING BEHAVIOUR IN KLANG VALLEY, MALAYSIA
Get PDFThis research investigates the influence of social media platforms on the buying behaviour of postgraduate students in the Klang Valley, Malaysia. More specifically, the investigation explores the types and characteristics of social media platforms used by postgraduate students and examines how economic factors, essentially disposable income and monetary constraints, affect their buying behaviour. This study utilizes a quantitative research design through a structured survey directed at postgraduate students. The chosen sample size comprises 384 postgraduate students, which is deemed sufficient for reliable data analysis. The theoretical framework underlying the data analysis refers to both the Theory of Planned Behaviour and the Technology Acceptance Model. Therefore, the study tests an integrated model aiming to examine the relationship between social media use and the buying behaviour of postgraduate students. The collected data is analysed using SPSS version 29 by applying statistical tools, such as correlation and regression analysis, to outline the significant relationships between variables. The results suggest that the types and characteristics of social media platforms have a substantial effect on shaping the purchasing behaviour of postgraduate students. Nevertheless, economic factors, comprising low income and poor financial context exacerbated by the post-pandemic era, are also relevant in affecting postgraduate students’ purchasing habits. This study is significant for marketers, policymakers, and academics, suggesting that social media has a contextual impact on consumer behaviour. This study recommends that tailoring marketing strategies should cater to postgraduate students’ preferences and should integrate both social media platform features and economic realities. Article visualizations
EXPLORING THE IMPLEMENTATION AND BENEFIT OF DIGITAL REFORMS IN TAX ADMINISTRATION: NATIONAL REVENUE AUTHORITY (NRA) SIERRA LEONE
Get PDFMost tax administrations around the world have now resorted to digitalization due to continuous technological innovation, business change, and the need to improve services, optimize operational efficiency, and increase tax compliance and revenue collections. Digitalizing tax administration is creating changes in the way tax is administered and taxpayers’ compliance with the NRA. It is essential to embrace the opportunities of reforming tax administration through digitalization even though there will be institutional and budgetary challenges that will need to be overcome; its benefits are enormous and continuous. Tax administration will lose its core objective of remaining an efficient and effective source of government revenue if it does not follow the trend of digitalization. This study explores digitalization as a reform in tax administrations and the benefits therein. It focuses on the NRA administration, processes, and procedures and the implementation of digitalization as a way to improve efficacy and efficiency in tax administrations. This study will use the exploratory, qualitative, and ex-facto design, and data collection will be done through the Monitoring and Research (MRP) Department within the NRA, secondary sources such as literature from contemporary studies, and the internet. This paper reviews how the NRA was able to implement three digital reforms, namely, the Integrated Tax Administration System (ITAS), the Electronic Cash Register (ECR), and the Automated System for Customs Data (ASYCUDA World) that boost compliance on wider coverage and revenue performance to meet the much-needed government expenditures. With the introduction of these reforms, the government, through the NRA, has been able to mitigate tax avoidance and evasion, making tax administration simple and easy with taxpayers able to file tax returns anywhere, anytime, with more efficient and effective administrative processes and procedures and an increase in government revenue is evident. It is recommended that the tax administration make a tremendous effort to reach a broader social and political consensus and also acknowledge the political feasibility of future reforms as a precondition for successful implementation. Article visualizations
EFFECT OF WORK-LIFE BALANCE ON EMPLOYEE RETENTION OF EGERTON UNIVERSITY ACADEMIC STAFF, NAKURU COUNTY, KENYA
Get PDFThis study investigated the effect of work-life balance on employee retention among academic staff at Egerton University in Nakuru County, Kenya. Specifically, it examined the impact of flexible working arrangements on employee retention. The research employed a causal research design with a sample size of 202 academic staff members, determined using the Taro Yamane formula. Data was collected through structured questionnaires and analyzed using descriptive statistics and linear regression analysis. The findings revealed a strong positive correlation (R = 0.863) between flexible working arrangements and employee retention, with flexible working arrangements explaining 74.5% of the variance in employee retention. The study found that aspects such as flexible teaching schedules, work setups that boost improvement, and arrangements that enhance job satisfaction and reduce job stress significantly contribute to employee retention. However, the research also highlighted areas of concern, particularly the lack of flexibility in granting time off for personal matters. The study concludes that implementing flexible working policies can significantly enhance employee retention among academic staff. These findings contribute to the growing body of literature on work-life balance and employee retention in higher education institutions, particularly in the Kenyan context. Article visualizations