THE NEXUS BETWEEN EARNINGS MANAGEMENT, DIVIDENT POLICY AND COPORATE PERFORMANCE: EVIDENCE FROM QUOTED BANKS IN NIGERIA

This research work examines the nexus between earnings management, dividend policy on corporate performance. The research study used ex-post-facto research design and stratify random sampling techniques to select all commercial banks quoted in Nigerian stock Exchange(NSE), selecting and Appling  the secondary data obtained from the annual financial reports of quoted banks in Nigeria. And data collected were effectively analyzed using descriptive statistics, correlation analysis, normality test, variance inflation test, heteroscedasticity test and multiple regressions. The results finding shows that accrual earnings management (AEM) has a coefficient 49.5. This indicates that AEM has positive effect on the corporate performance of banks as measured by ROE. The result implies that a unit increase on the AEM will cause the mean of ROE to increase by 49 units, the results show that real earnings management (REM) has coefficient of 16.6, which indicates that the increase in the management use of real earnings management by the firm will amount to increase in corporate performance as measured by ROE, and the lesser the use of REM on the accounting numbers the lesser the reported ROE of the banks will be. Base on the finding, the study therefore makes policy recommendations thus; Regulators should checkmate the use of AEM by the banks, to be able to forestall an ailing entity on time and at best make public certain information that would be hidden by use of accrual earnings management. And firms Management should moderate the use of real earnings management in projecting earnings of the enterprise to guarantee sustainability of the firms. Keywords: Earnings Management, Dividends policy, corporate performance, Banking Sector, Nigeria

Using diverse workforce in Romania, in the perspective of flexible working

In the knowledge economy, labor has become a complex process. Thus, flexibility came as a response to the traditional labor market rigidities in an attempt to control change and new possible risks, considering the relaxation of labor market regulation, the focusing on human factors, unlocking the potential of knowledge and creative learning as engine of the knowledge-based society. Meanwhile, in the current context of regionalization and globalization of labor markets, effective management of diverse workforce is essential in developing the knowledge economy. In Romania, labor market flexibility is limited, so that opportunities offered by flexible employment are less valued. Flexible forms of employment are insufficiently used in the labor market, considered more as a form of precarious, temporary employment in the absence of a job with a conventional program, more than as a real opportunity, indicating an inefficient management of the employment potential and an inappropriate correlation of labor supply with labor demand.diverse workforce, flexible working, part-time, temporary employment.

The Transmission of Intergenerational Trauma: Conversations with Mental Health Professionals

Intergenerational trauma refers to the impact a traumatic experience has on subsequent generations that were not directly exposed to the original traumatic event. Existing research has shown that trauma affects subsequent generations biologically, culturally, and emotionally. The current study explored the question: To what extent, if any, does intergenerational trauma affect and transmit among African and Middle Eastern American subgroups living in Portland, Maine? This qualitative study utilized a phenomenological approach. Semi-structured, in-depth interviews were conducted with staff employed at local agencies who work directly with African and Middle Eastern migrant families. We hypothesized that intergenerational trauma is being transmitted among African and Middle Eastern migrant families living in Portland, ME

VERTICAL FARMING CONCEPTIN THAILAND: IMPORTANT DECISION VARIABLES

Abstract: This study conducts an exploratory study related to a systematic model of decision variables for the vertical farming concept found in Thailand. Utilizing the model of decision variables found in three paradigms, the different available sources of data were synthesized to understand the concept as a phenomenon and to find a valid model for a new construction and product development strategy using the vertical farming concept for Thailand in the future

IS TAXATION AFFECTING THE ATTRACTIVENESS OF CENTRAL AND EASTERN EUROPE COUNTRIES FOR FDI?

Abstract: The target of this paper is to determine whether taxation affects the attractiveness of Central and Easter

TWO-STAGED EARLY COST ESTIMATION FOR HIGHWAY CONSTRUCTION PROJECTS

ABSTRACT The quality of early cost estimates is critical to the feasibility analysis and budget allocation decisions for public capital projects. Various research have been attempted to develop cost prediction models in the early stage of a construction lifecycle. However, existing studies are limited on its applicability to actual projects because they focus primarily on a specific phase as well as utilize restricted information while the amount of information collectable differs from one another along with the project stages. This research aims to develop two-staged cost estimation model for the schematic planning and preliminary design process of a construction projects, considering the available information of each phase. In the schematic planning stage where outlined information of a project is only available, the case-based reasoning model is used for easy and rapid elicitation of a project cost based on the extensive database of more than 90 actual highway construction projects. Then, the representing quantity-based model is proposed for the preliminary design stage where more information on the quantities and unit costs are collectable based on the alternative routes and cross-sections of a highway project. Real case studies are used to demonstrate and validate the benefits of the proposed approach. Through the two-stage cost estimation system, users are able to hold a timely prospect to presume the final cost within the budge such that feasibility study as well as budget allocation decisions are made on effectively and competitively

Study of BRCA2 Gene Mutations in Egyptian Females with Breast Cancer

ABSTRACT: In this study we assesed the frequency of two founder mutations in BRCA2 gene which are 999del5 and 6174delT. This study was carried out on fifty Egyptian females, including twenty healthy females as controls and thirty patients with breast cancer. DNA was extracted from the blood. PCR was done for amplification of the founder mutations 999del5 and 6174delT in BRCA2 gene (exons 9 and 11 respectively), gel electrophoresis was done for separation of ampilified DNA bands. Our results showed that the frequency of 999del5 was 14%, and 6174delT founder mutation was 4%, both are from the patient group with family history. We concluded from the founder effect of 999del5 on Egyptian population, and the low frequency of 6174delT founder mutation. It was apparent from the study findings that women with a strong family history were still at higher risk for developing the disease

Novel Photovoltaic Systems with Power Sensor-less MPPT Approaches for AC Mains Interface

MPPT (maximum power point tracking) control is very important Ror the practical PV (photovoltaic) systems to maintain efficient power generating conditions irrespective of the deviation in the PV array insolation or/and temperature conditions Although a plenty of researches have been done so far, most of them are too costly because of much dependence on expensive sensors for measuring photovoltalc power and micro-processors for achieving elaborate and comphcated control strategies From this point of view, authors have been researching on sensor-less approaches for MPPT control, and have proposed two types of new control schemes "Power Equilibrium Scheme" and "Limit Cycle Scheme" This paper summarises these two schemes with focussing on their operating principles and some results of simulation and experiment