scholarly journals Social Responsibility Accounting And Profitability Of Dangote Cement PLC Listed in the NSE

2020 ◽  
Vol 7 (5) ◽  
pp. 323-337
Author(s):  
Lyndon M. Etale ◽  
Ayaundu E. Sawyerr
Keyword(s):  
Social Responsibility ◽  
Healthcare Cost ◽  
Staff Training ◽  
Secondary Data ◽  
Training And Development ◽  
Sustainable Growth ◽  
Coefficient Of Determination ◽  
Response Variable ◽  
Explanatory Variables ◽  
Responsibility Accounting

This study examined the relationship between social responsibility accounting and profitability using Dangote Cement PLC (DCP) as a case study. The study adopted staff training and development, staff welfare and healthcare cost, and staff pension and gratuity as proxy for social responsibility accounting (the explanatory variables), while profit after tax representing profitability was adopted as the response variable. Secondary data was collected from the annual financial statements of DCP for the period 2010 to 2018. The study employed descriptive statistics and multiple regression analysis based on the E-view 10 software for data analysis. The results revealed that staff training and development, and staff welfare and healthcare cost had significant positive relationship with profit after tax, while staff pension and gratuity had an insignificant negative link with profit after tax. The coefficient of determination (R-squared) value of 0.99 indicated that 99% of changes in the response variable are accounted for by the combined effect of changes in the explanatory variables; and results are statistically significant with a probability of F-statistic value of 0.000000 (at 5% level of significance).  Also, the adjusted R- squared value of 0.99 indicated that the model used for the analysis is a proper and good fit. The study concluded that social responsibility accounting is significantly related to profitability. Based on the findings of this study it is recommended that the management of DCP should continue with the social responsibility accounting practices for its good social image as this would guarantee the long run sustainable growth of the company.

scholarly journals Fiscal Policy and the Performance of Private Sector in Nigeria (1990-2019): A Vector Error Correction Investigation

2021 ◽  
Vol 4 (2) ◽  
pp. 94-103
Author(s):  
Andabai Priye Werigbelegha
Keyword(s):  
Fiscal Policy ◽  
Private Sector ◽  
Significant Relationship ◽  
Growth And Development ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Sustainable Growth ◽  
Coefficient Of Determination ◽  
Explanatory Variables ◽  
The Government

The study examines the relationship between fiscal policy and the performance of private sector in Nigeria; for the period 1990-2019. Secondary data are collected from Central Bank of Nigeria Statistical Bulletin, 2019. Four variables are employ for this study. These are Private Sector Output as proxy for performance of private sector economy and used as the dependent variable; whereas, the explanatory variables include Tax, Recurrent Expenditure and Capital Expenditure. Hypotheses are formulated and tested using time series econometric models. The result confirms that about 68% short-run adjustment speed from long-run disequilibrium. The study shows a significant relationship between capital expenditure and private sector output in Nigeria. Taxation has a significant relationship with private sector output in Nigeria. Recurrent expenditure has a significant relationship with private sector output in Nigeria. The coefficient of determination indicates that about 62% of the variations in economic growth can be explain by changes in fiscal policy variables in Nigeria. The study concludes that fiscal policy has a significant relationship with the growth and development of Nigerian economy. The study recommends that more resources should be relocated to productive sectors and increasing and sustaining a spending on the productive sectors of the economy. The study suggested that Nigerian government should put a stop to the incessant unproductive foreign borrowing, wasteful spending and uncontrolled money supply. The government should embark on specific policies aimed at achieving increased and sustainable growth and development in the economy.

scholarly journals Corporate Social Responsibility - A Study on Mangalore Refinery and Petrochemicals Limited (MRPL)

2021 ◽  
pp. 375-385
Author(s):  
Bindhu D. ◽  
Niyaz
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Sustainability ◽  
Corporate Sustainability ◽  
Secondary Data ◽  
Analytical Framework ◽  
Subject Area ◽  
Sustainable Growth ◽  
Business Climate ◽  
Corporate Social

Purpose: In a competitive business climate, primarily determined by the passage of something like the Indian Companies Act-2013, corporate Sustainability obligations must be followed. Currently, corporations must strike a balance between their financial and economic objectives, as well as maximizing shareholder value while also providing social benefits to the community and helping to safeguard the environment. CSR covers actions for a better society authorized under the Companies Act, 2013 such as health, education, women’s empowerment, and environmental sustainability. Methodology: Secondary data from research journal papers and specific websites on the research subject area was used in this research paper. These findings provide a conceptual framework for CSR operations, as well as an assessment of how MRPL Co. fulfils its commitments to all stakeholders, including particular activities, programmes, and projects. The study focuses on the company’s CSR implementation in order to determine the business’s focal area. Findings: The analytical framework offered an overview of the organization’s CSR activities and expenditures, in addition to key focus areas and progress in each area of an organisation. Practical Implications: From a practical standpoint, the proposed framework provides practitioners with a tool that explicitly gauges their companies’ CSR maturity. Stakeholder relations have been critical in the development of many poor regions within India for the MRPL Company. The idea of sustainable growth lies at the heart of both their business choices and Corporate Social Responsibility efforts. Originality/Value: Using this study approach, we can find out what variables explain the different levels of CSR integration into a company's strategy and quantify the current maturity level. Paper Type: Conceptual Research

scholarly journals Predicting Budget Revenues of the Republic of Congo: Multiple Linear Regression Approach

2021 ◽  
Vol 13 (6) ◽  
pp. 118
Author(s):  
Itoba Ongagna Ipaka Safnat Kaito
Keyword(s):  
Planning Process ◽  
Secondary Data ◽  
The State ◽  
Coefficient Of Determination ◽  
State Budget ◽  
Republic Of Congo ◽  
Explanatory Variables ◽  
Oil Markets ◽  
The Republic ◽  
The Government

Alongside political, legal and financial suggestions, prognosticating as part of a state's budget planning process endures a substantial element. An act that furnishes for and authorizing what the State hopes to recover as earnings along with what it intends to bear as expenditure for a calendar year and, however, which may be subject to revision during its implementation in reaction to the current economic situation; the state budget remains tactic for the extant, quality, functioning and organization of its Administration. As an oil-producing country, the Republic of Congo, which must, among other things, have the financial means to meet these ambitions, does not escape, like other countries selling hydrocarbons, the preponderance of revenues from this sector in its budget forecasts. In view of the unpredictability of international oil markets on which government revenues are largely dependent, the use of artificial intelligence would disclose ornaments in data volumes and model interdependent systems to generate outcomes synonymous with enhanced decision-making efficiency and value for money. In this article, we will have to use Machine Learning to create the prediction model using secondary data from international organizations and official annals of the Government of the Republic of Congo, that is, the annual price of a barrel of oil and the budget foresees of state incomes and expenditures entered in various initial and altering finance laws between the years 1980-2019. This representation is based on the multiple linear retrogression algorithms that will ascertain the linear relationship between a dependent variable and independent or explanatory variables. This will also concede us to approximate the foretell of the value “state revenues” from the values “oil prices” and “state expenses”. As a result of the evaluation, the coefficient of determination (R2) of the performance of the dummy based on the test data is 99%. Finally, the stereotype will be practiced on a web interface granting users to enter the new independent data and then click a button to illustrate the result of the predictions of the dependent value.

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

scholarly journals Analysis of Corporate Social Responsibility Execution Effects on Purchase Intention with the Moderating Role of Customer Awareness

2021 ◽  
Vol 13 (8) ◽  
pp. 4548
Author(s):  
Qingyu Zhang ◽  
Sohail Ahmad
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Purchase Intention ◽  
Structural Equation ◽  
Sustainable Growth ◽  
Equation Modeling ◽  
Future Research ◽  
Purchasing Intention ◽  
Corporate Social ◽  
Moderating Role

Corporate social responsibility (CSR) in management domains is a well-known concept that links corporate interests and environmental/community values. CSR is considered a strategic policy that offers environmental and social competitive advantages. Organizations consider that CSR-based goodwill provides a tactical competitive edge and sustainable growth. The goal of this paper is to show how CSR programs affect consumers’ purchasing intention in the context of Pakistan. In addition, the effect of customer awareness has been studied as a moderator between CSR and purchasing intention. To this end, the study has conducted a survey and gathered Pakistani customers’ responses, and structural equation modeling has been used to evaluate the results. The study concludes that CSR activities favorably affect customer purchasing intentions directly as well as indirectly through improving brand image and trust, and customer awareness of CSR activities plays a moderating role. The implications and future research directions are discussed.

Etihad Airlines: growth through successful strategic partnerships

2014 ◽  
Vol 4 (5) ◽  
pp. 1-12 ◽  
Author(s):  
Hamad A. Al Ali ◽  
Syed Zamberi Ahmad
Keyword(s):  
Strategic Management ◽  
United Arab Emirates ◽  
International Business ◽  
Business Strategy ◽  
Secondary Data ◽  
Sustainable Growth ◽  
Abu Dhabi ◽  
Aviation Industry ◽  
Strategic Partnerships ◽  
Content Type

Subject area International business and/or strategic management. Study level/applicability This case is useful for undergraduate and postgraduate level students majoring in international business management and/or strategic management. Case overview Etihad Airways was established in 2003, in Abu Dhabi, United Arab Emirates (UAE) with the UAE government as sole owner. It is the national carrier of UAE with Abu Dhabi as its centre of operations. Etihad is recognized as a fast-growing player in the aviation industry, and has become one of the dominant international players in the industry in a relatively short time. Etihad's fleet now contains more than 67 planes, with more than 1,300 flights per week to diverse destinations across the Middle East, Africa, Europe, Asia, Australia and North America. The company describes its business strategy as “sustainable growth”. Looking through a practitioner's lens, strategic partnerships have been the critical activities through which Etihad has delivered its strategy. The purpose of this case study is therefore to elaborate on its major and successful partnerships and the critical benefits of these. Secondary data were collected from credible sources including academic studies, relevant Etihad publications and industry reports published by official aviation associations. Expected learning outcomes Students will be able to understand the theory of strategic partnerships, their roles and benefits and critically evaluate the pre-staging “requirements” of such partnerships. In this case, the specific learning outcome of it is to help students to understand the importance of successful strategic partnerships for Etihad Airlines and how partnership strategies can improve the performance of Etihad Airlines. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes.

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