The most important objective of this study is to analysis a theoretical framework concerning five main corporate governance characteristic with the extent of voluntary environment disclosure provided by listed firms in Tunisia. These corporate governance quality are the percentage of independent directors to total number of directors on the board, the existence of a institutional ownersh...
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Authors Dr. Toukabri Mohamed,Pr. Jilani Faouzi
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Page No. 1 to 16

Customers are more particular about shelf life, taste and nutritious value of products when it comes to perishables, as compared to non-perishables, especially food items. Decisions related to stock size, price discounts, and aftershelf- life uses of such goods are relatively difficult to take. The majority of wholesaler of perishables generally manages their inventories and profit on kn...
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Authors Lamay Bin Sabir, Jamal A. Farooquie, Asad Ullah
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Page No. 71 to 80

Islamic tourism is a new tourism destination in the world today. Through this tourism, religious duty was performed as well as knowledge achieved for wider dimension. By this way muslim can ensure satisfaction of Almighty Allah. The study reveals that there are huge opportunities to develop Islamic tourism in Bangladesh as it has a lot of natural beauties, Islamic heritage, cultural and ...
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Authors Syeda Tamanna Fahim, Evana Nusrat Dooty
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Page No. 21 to 26

Consumers are playing an important responsibility in online shopping. When online retailers can identify the factors that can affect consumers’ buying behaviour and the associations between these factors and type of online buyers, then they can further widen their marketing strategies to convert potential customers into active ones and at the same time remain the loyal c...
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Authors Chan Cheng Yee, Rashad Yazdanifard
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Page No. 13 to 20

This paper explores the cultural values of Kurdistan, a semi-autonomous region of Northern Iraq. An assessment of individuals from both Arab and Kurdish ethnicities was conducted using Hofstede’s 5-D model of cultural values. Some significant differences were found between the two groups. The results of this study indicate that both ethnic groups in Kurdistan possess a l...
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Authors Charles Rarick, Gregory Winter, Casimir Barczyk, Eric Merkt
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Page No. 59 to 65

The effect of Intangible capital on the financial performance of all the companies is still poorly defined Intangible capital for all companies in the third millennium can be considered as a competitive advantage. In the modern era, organisations make use of two distinct sources for value creation and profit which are tangible and intangible resources. The main objective of this research...
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Authors Dr. Abdelwahab Salameh Al Matarneh
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Page No. 9 to 17

This study was carried out to examine the Relationship between Principals’ Managerial Skills and Administrative Effectiveness in Secondary Schools in Oyo State, Nigeria. The researcher adopted a correlation survey research design. Simple random sampling technique was used to select twenty (20) secondary schools. In each of the school, 10 teachers were selected. On a whol...
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Authors Muraina, Monsuru Babatunde (Mr)
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Page No. 51 to 57

This article discusses international cooperation in science and technology (S&T), analyzing crucial contemporary issues, as well as Brazilian-specific issues, based on the literature of the area and concrete examples of the field. It presents concepts, main terminologies and typologies, with contributions from specialists in different periods for the theme. Furthermore, it introduces a r...
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Authors Maria Clotilde Meirelles Ribeiro
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Page No. 37 to 49

This study analyzes the market price effect of financial restatements in a pre- versus post-SOX environment. Restatement of financials has long been an issue with investor groups and regulators alike. Since the advent of the Sarbanes-Oxley Act, we have seen a general increase in restatements and this has furthered to alarm these investor groups and regulators. Previous studies have analy...
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Authors Ronald Stunda
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Page No. 1 to 7

The present study tests the impact of group potency on the auditors’ accounting related task performance, by determining the impacts of the drivers affecting the development of group potency in audit teams, for the purpose of making up the deficiency in question. In consequence of the analysis of audit groups constituted of 160 independent auditors from 39 audit firms, t...
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Authors Dr. Metin Uyar
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Page No. 109 to 124