Journal of Advance Research in Business, Management and Accounting (ISSN: 2456-3544)
Not a member yet
207 research outputs found
Sort by
Influence of Project Planning on Implementation of Affordable Housing Project in Rwanda: A Case of Karama Model Village
Get PDFABSTRACT
Government of Rwanda is strongly dedicated when it comes to implementation of affordable housing projects in the country especially in the capital city and all the housing projects implemented should meet standards. However, these project’s success requires strategic approaches that help in proper use of resources available in implementation of those projects. The study is aiming at investigating planning factors influencing implementation of Karama Model Village affordable housing projects in Kigali, Rwanda. This study was conducted at Karama Model Village and examined the influence of stakeholders on implementation of affordable housing projects. The study was guided by objective of assessing influence of stakeholder involvement on implementation of affordable housing projects in Kigali, Rwanda. The study used descriptive research design, one hundred fifty (150) staff members as the target population, sixty (60) as the sample size and random sampling method was used. Questionnaire was the method of data collect, descriptive statistics of frequency distribution, figures and tables were used to analyze data collected. The study used inferential statistics of coefficient of correlation, coefficient of determination to determine relationship between independent variables and dependent variables. R-square determined was 0.55 and this shows that the independent variable is justified by 55% of the influencer of implementation of affordable housing projects. Adjusted R-square indicates that independent variable of the study influences the implementation of affordable housing at 63.6%. All variables of the study significantly influence planning and implementation of affordable housing projects. ?1=0.020 designates an increase in stakeholder involvement will increase an equal of 0.020. The study concluded involved stakeholders never all participated in planning and implementation of the Karama Model village project. The study recommends Rwandan government to always allow all stakeholders take part in all stages of decision making and share their point of view before implementation of any housing project. In additon, the Rwandan government should be awared that projects need collaborative behaviors and participation of all stakeholders and projects cannot be completed as desired without success of stakeholder’s involvement and technical planning but completion of project management can facilitate the project completion. To achieve this, the Rwandan government should set clear and strong relationships between the beneficiary and the entire project management team so as to successfully complete the project and achieve the set objectives. Finally, the study suggested other studies to do research on Rwanda as a country to come up with general results and conclusions, studies should be done to assess the role of government participation in housing affordability in Rwanda as a whole and further studies should be done to assess other factors affecting implementation of affordable housing projects in Rwanda.
 
The Reality of the Practice of Strategic Management Techniques for Palestinian Industrial Corporations and Specialists on the Role and Impact They Play
Get PDFThe study aimed primarily to examine the reality of the practice of strategic management techniques for Palestinian industrial enterprises and the guidance of specialists on the role and impact they play and to achieve this. The study concluded that industrialized enterprises in the Gaza Strip attached great attention to strategic administrative accounting techniques and their use in cost accounting, oversight and performance measurement, competitors\u27 accounting, and strategic decision-making, but still require further strengthening and guidance. The strategic administrative accounting techniques play an important role in the perspective of industrialized companies. Study the need for partners using modern methods of management accounting and performance evaluation, leading to new measurement methods related to customer\u27s satisfaction, preservation and satisfaction of employees and developing their skills as basic factors to assess how these companies work and to develop management accounting techniques to suit its philosophy and objectives with modern requirements Industrial, technological, environmental and economic. Palestinian industrial enterprises can be competitive and continuity
Community Participation and Performance of Fruit Export Project in Rwanda: A Case of NAEB Fruit Project
Get PDFProject Implementation Phases and Performance of Agricultural Projects in Rwanda: A Case of N2Africa Project/ CIAT in Kamonyi District
Get PDFCommunity Participation and Sustainability of Water Flow Project in Rwanda: A Case of Water and Sanitation Corporation in Bugesera District
Get PDFThe communities don’t get the opportunity of fully participating in their projects which is at the core cause of the failure and unsustainability of the most of the project conducted among communities. Thus, the researcher conducted a study to evaluate the role of community participation in sustainability of water flow project in Bugesera of Rwanda. This study used 268 respondents as the primary informants of this study but before actual time of data collection the researcher used 12 respondents to measure validity and reliability of the instrument and it found that CVI is above 0.7 of content validity index. Descriptive research design was used to collect data during actual time of data collection that was presented in a table of frequency, correlation and regression to facilitate the data interpretation process. The findings of the study have revealed that there is a relationship between community participation and water flow project as proven by relationship between joint consultation and stakeholder ownership (r=0.860 and sig=0.00), between joint consultation and effective management (r=0.806 and sig=0.00), between community empowerment and stakeholder satisfaction (r=0.867 and sig=0.00) basing on the calculated p-values which are strong and positive and the calculated level of significance which is under 0.01 results indicate a positive and significant relationship between community participation and water flow project sustainability in WASAC in Bugesera District. The regression analysis results have shown the positive regression coefficients while the calculate significance levels are under 0.05 level of significance implying that community participation and stakeholder ownership is positive and significant. Hence, basing on the research findings, the researcher would like to recommend to the management to formulate policies that favor water flow project. Therefore, the researcher would like to recommend to the government to empower its communities and the community members so that the water flow project would be more sustainable. In conclusion, the findings of the study have proven a positively significant relationship between community participation and water flow project sustainability in Bugesera District, Rwanda
Effect of Tax System on the Economic Development of a Nation: Nigeria Experience
Get PDFThe economic development of Nigeria has been trembling over the years, even when the country has been acclaimed the biggest economy in Africa since 2014. This is in contrast to other developing countries and sub-Saharan countries that have up-scaled and accelerated their economic development in contemporary times. Such nations have utilised tax revenue to galvanise their economic development, but Nigeria does not have much to show for this. The country records one of the lowest percentage of tax revenue to GDP of about 6% compared to an average of 17% for sub-Saharan African countries and about 30% for OECD countries. This study examined the effect of the tax system on the economic development of the nation, using the human development index as the parameter for measuring economic development while assessing the tax system by the tax to GDP ratio. A qualitative research method was adopted by reviewing empirical studies and analysing secondary data gathered from relevant sources. From the reviews, discussions and analysis, there abounds compelling data to show that there is significant positive relationship between the tax system and the economic development of a nation. However, in the case of Nigeria, there appears to be uncoordinated and ineffective tax system that has inadequately impacted on her economic development. Taking a lead from other developing countries like Rwanda, recommendations were made for restructuring and synergising the tax system while utilizing information technology and ensuring accountability and transparency.
The Impact of Using Artificial Intelligence on the Accounting and Auditing Profession in Light of the Corona Pandemic
Get PDFThe study aims to identify the impact of the use of artificial intelligence on the accounting and auditing profession in light of the Corona pandemic. The descriptive and analytical approach was used to define the problem of the study and define the theoretical framework for the study. The statistical program (SPSS) was also used to answer research questions and test hypotheses. The two researchers used the questionnaire as a tool for the field study, as it was distributed to the study sample consisting of accountants and auditors from the owners of accounting and auditing offices in Gaza Strip, their number (170) questionnaires, and (155) questionnaires were retrieved. The results of the study concluded that there is a significant impact of the use of artificial intelligence on improving and developing the quality of professional performance of accountants and auditors, increasing the ability to complete complex accounting and auditing work, improving and developing the efficiency of accounting and auditing cadres, and developing accounting and auditing systems in light of the Corona pandemic. The study recommended the necessity for accounting and auditing offices in Gaza Strip to use artificial intelligence for the great cycle that it will undertake in improving the efficiency of the accounting and auditing process by providing the required results in a timely manner, especially in light of the Corona pandemic
The Effect of the Quality of Financial Reporting on the Development of the Level of Quality of Profits Declared in the Financial Reports of Banks Listed on the Palestine Exchange: An Empirical Study
Get PDFThe study aimed to demonstrate the impact of the quality of financial reporting on developing the level of the quality of profits announced in the financial reports of banks listed on the Palestine Stock Exchange. The study relied on a sample of (6) banks listed on the Palestine Stock Exchange during the period (2014-2017). The study developed the level of profits quality as a dependent variable, while the independent variables included accuracy, appropriateness and appropriate timing for financial reporting, and the results of the study showed that there is a positive impact at the level of significance (? ? 0.05) of accuracy on the level of profit quality declared for banks listed on the Palestine Stock Exchange. There is an adverse effect at the level of significance (? ? 0.05) of the suitability and the appropriate timing at the level of the quality of profits declared for the banks listed on the Palestine Stock Exchange. By providing information to its users in a timely manner, otherwise, this information will lose its value, and the need for continuous development of financial reporting reports in light of the emerging and changing needs of users of financial reports or other stakeholders
Cali?Anlarin Korunmasina Yönel?k ??Letme Oncel?k ve ?sg Pol?t?Kalari Kapsaminda Cali?Anlarda k???sel Koruyucu Donanim Kullanma Farkindali?i ve b?l?nç Düzey?n?n ?Ncelenmes?- ç?Ftay a.?. ??Letmes? Maden Sahasi Kkd Kullanim etk?nl??? Cali?Masi
No full text??yerlerinde sa?l?k ve güvenlik uygulamalar?n?n etkinli?i, yönetimin i?çi sa?l??? ve güvenli?i konusundaki temel yakla??m? ile yak?ndan ilgilidir. Bununla birlikte, çal??anlar?n ki?isel özellikleri ve kendi sa?l?klar? üzerindeki kontrol duygular?n?n da etkisi vard?r. Sa?l?k ve güvenli?in sa?lanmas? ile çal??anlar?n güvenlik davran??lar?n?n etkile?imi incelenirken, söz konusu uygulamalar?n çal??anlarcaalg?lan??? belirlenmelidir. Bu nedenle, makalede i?yerinde i? sa?l??? ve güvenli?i uygulamalar? konusunda çal??anlar?n tutumlar?, güvenlik davran???, güvenlik ihtiyac? gibi bireysel etkenler yan?nda yöneticilerin konuyla ilgili yakla??m ve uygulamalar?n?n çal??anlarca alg?lan???n?n belirlenmesi de amaçlanm??t?r. Makalenin odak noktas?n? güvenli davran???n bir göstergesi olarak “ki?isel koruyucu donan?m kullan?m?” olu?turmaktad?r. Bu kapsamda gerçekle?tirilen amprik çal??mada, “ki?isel koruyucu donan?mkullan?m?” ile ili?kili oldu?u varsay?lan de?i?kenler güvenlik etkinli?i, güvenlik ihtiyac?, yönetici tutumlar? ve koruyucu donan?m olanaklar?d?r. Ara?t?rma, anket tekni?i ile gerçekle?tirilmi?tir. Çok tehlikeli i? kolu olarak kabul edilen maden ç?karma i?leminin yap?ld??? maden sahalar?nda çal??an ki?ilerin korunma ve ki?isel koruyucu donan?mlar? kullanma konusundaki bilinç düzeyi, fark?ndal??? ve sistemsel yakla??mlar?n belirlenmesi kapsam?nda haz?rlanan anket her iki sahada çal??an 498 ki?iye uygulanm??t?r.Ara?t?rman?n temel hipotezi, ki?isel koruyucu donan?m kullan?m?n?n bireysel ve tehlike de?i?kenler ile ili?ki içinde oldu?u yönündedir. Ara?t?rma bulgular?, çal??anlar?n güvenlik ihtiyac?n? hissetmelerinin yan?nda, ki?isel koruyucu donan?m?n ula??labilirli?inin onlar? güvenli davran??a ya da koruyucu donan?m kullan?m?na sevk etti?ini göstermektedir. Anket çal??mas? sonuçlar? SPSS 16,0 istatistik veri analizi program? ile analiz edilmi? olup, istatistiksel anlaml?l?k p<0,05 olarak kabul edilmi?tir. Tan?mlay?c? istatistikler ve Ki-kare Testi kullan?lm??t?r
Evaluation of Factors Influencing Choice of International Markets for Nigerian Export Firms
Get PDF This paper sets out to determine factors influencing choice of international markets for Nigerian Export firms. The paper objectives were to determine factors influencing Nigeria export firms’ choice for International markets engagement; to ascertain criteria for Nigerian export firms’ preference or selection of an international market and to examine the decision determinants of Nigeria export firms international marketing involvement. The population of the study is manufacturing companies in the NEPC membership list actively engaged in international marketing. Descriptive survey design was adopted in this study. A total of 90 manufacturing companies actively engaged in international marketing were randomly selected from the NEPC membership list. The research instrument was a structured questionnaire administered on the Marketing Executives of each of the ninety companies actively engaged in international marketing. Eighty two copies of the questionnaire (81%) were retrieved and used for the analysis. Both descriptive and inferential statistics were used in data processing. Simple percentage was used for descriptive analysis, while regression analysis was employed in testing the hypotheses with the aid of SPSS version 20 window. The study found that size and growth potential of the export market, economic factors and political factors are the most influential, and major determinants of the Nigerian manufacturing firms’ that impact on the choice of their international export market and that there is positive relationship between ‘Nigerian export firms’ preference and selection of an international market. The study concludes that improving profit, gain business expansion and to increase sales in the international horizon are significant decision determinants of Nigeria Export firms’ choice for foreign markets to export their products