Vol 4 Issue 2 October 2016-March 2017

Abstract: Customer satisfaction is one of the major concern today. Especially in the automobile industry. While analysing the issue, the economists believe that the customers are unsatisfied due to the total quality management (TQM) failure. This paper investigated the impact of Total Quality Management on customer satisfaction of automobile industry for sustainable development in the companies. In all the Research findings in connection with customer satisfaction and total quality management is always controversy. In this article it is focused on the impact of total quality management on customer satisfaction in automobile industry of India. Keywords: Total quality management, Customer satisfaction, Aftersales service, Service quality, Servqual. Title: Impact of Total Quality Management on Customer Satisfaction Author: FAZEEN RASHEED A K International Journal of Management and Commerce Innovations, ISSN 2348-7585 (Online) Research Publish Journals

Abstract: The research paper examines the corporate governance and earning management in Saudi Arabia. It explores certain studies that worked in different areas and discusses their findings. The essential goal of this paper is to exactly research the impact of the late corporate administration controls presented by Capital Market Authority (CMA) on compelling income administration hone in Saudi Arabia. Corporate governance theory is discussed here that elaborates the procedures of organization and different strategies. At that point speculations are tried utilizing multivariate procedure to figure out whether corporate administration qualities essentially oblige optional accumulations. The paper also discusses literature of previous studies and some methodologies are discussed that are important. Three different types of methodologies are described here that are related to organization. At the end, conclusion is presented. Keywords: Capital Market Authority (CMA), Corporate Governance and Earning Management. Title: Corporate Governance and Earning Management in Saudi Author: Mahdi Ahmed Alhamami International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Research Publish Journals

Abstract: The primary aim of this study is to find out the factors affecting the independence of the external auditor in the auditing profession, which is considered one of the main factors that has a great effect on the profession of auditing and diagnose those the factors which are classified into objective factors and other personal which affects to varying degrees on independence of the external auditor, and In order his help avoid the negative effects of these factors on the independence , has been highlighted on literature of independence of the external auditor in the auditing profession and has been used both of the historical approach, inductive approach and descriptive approach to determine the impact of the factors on independence of the external auditor. The study has reached a number of findings the most important of that the auditing standards and professional behavior are the most impact factor on the independence of the auditor and that the integrity, honesty and truthfulness of the qualities that must be provided by the independent auditor. The study concluded with a set of recommendations the most important that there is a need to adopt all policies and procedures that lead to preserve the independence of the auditor, especially creating the environmental circumstances leading to the achievement of the required independence and participating in achieving the required quality for the auditing profession. Keywords: External Auditor Independence, Audit Performance, Audit Quality. Title: Factors Affecting the Independence of the External Auditor within the Auditing Profession Author: Hasen Mohamed. A. Albeksh International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Research Publish Journals

Abstract: Tax is an essential aspect of government source of revenue in Bayelsa State which has imposed charges on taxable citizens and corporate entities. Monies provided by taxation have been used by states and their functional equivalents throughout history to carry out many functions. However, Bayelsa State is one of the Nigeria’s thirty-six (36) States and have eight (8) Local Government Areas of the federation that have implemented the approved tax policy. This implemented tax policy has a severe and devastating effect on the tax objects due to the fact that the essence of tax is defeated as governments’ inability to utilize tax proceeds in the provision of social amenities. These social amnesties are further provided by individuals from their disposable income. It is against the above background that this study was embarked upon to provide details on the immiserising experience of Bayelsa State Taxpayers. This work has exhibited the relationship between imposition of tax, economic growth and economic activities in Bayelsa State. Our investigation has also revealed that imposition of tax can affect economic activities either positively or negatively depending on the discretion of government. Government of Bayelsa State is currently paying its Civil Servants a half month salaries due to the economic recession in the country but it is equally implementing fiscal policy – taxation , thereby affecting demand for and supply of goods and services. The standard of living of people in the state is largely dependent on their salaries as it is a purely Civil Servant State. There is high cost of Goods and Services occasioned by economic recession. We therefore recommends that Governments of Bayelsa State should exhibit interest in stimulating economic activities of the State, provide economic infrastructure such as; good roads, electricity, sanitation, security, education, health care, with its tax proceeds instead of taxpayers providing for themselves after payment of tax to the government, government should not see tax as the only means of generating revenue to stimulate economic activities in the State, rather think outside the box, Tax rate should be reviewed to accommodate the impact of half month salaries of civil servants, Tax should be made payable at times and in ways convenient to the taxpayers, taxes should be made proportionate to incomes or abilities to pay. Keywords: Tax, Taxation, Taxation scheme, Fiscal Capacity, immiserising experience. Title: Tax and Taxation in Nigeria: The Immiserising Experience in Bayelsa State Author: WISDOM S. KROKEYI International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Research Publish Journals

Abstract: Since 1960s, the research of corporate social responsibility in the field of international society are more and more heat, "corporate social responsibility "has been widely used in business circles, social circles, law circles, many enterprises has become the active practitioner of their own corporate social responsibility. But in recent years, with the rapid development of economy, there are many business problems contrary to the ethics, such as "Botox" incident, "Foxconn employees jumping" incident, "Starbucks tap water waste" incident, "Michelin tire environmental violations" incident and so on, and some are even the world's top 500 enterprises. The crisis is really shocking that suggesting that these companies do not fulfill their social responsibilities to employees, consumers, environment or society, its harm is immeasurable. So many bad phenomena that many enterprises still lack of social responsibility, the problem of corporate social responsibility need to be solved. In fact, the social responsibility of the enterprise has a great influence on consumer behavior, this paper in order to enhance the awareness of corporate social responsibility, and to make the research on what kind of impact on consumers' behavior with fulfilling their social responsibility. In this paper, through qualitative (Literature) research and quantitative (questionnaire) research method, to regards the corporate social responsibility as independent variables and consumer behavior as the dependent variable, reasoned action as the intermediary variable between the independent variables and dependent variables, with the using of spss19.0, analysis the related data about the reliability, validity and regression, the effect of corporate social responsibility on consumer purchase behavior, the effect of corporate social responsibility on reasoned action, and the effect of reasoned action on consumer purchase behavior have a strong positive influence. Through the research of this paper, on the one hand we hope to improve the understanding and implementation of corporate social responsibility. On the other hand we also hope to provide useful reference and theoretical support to our enterprises to fulfill their social responsibility. Keywords: corporate social responsibility, consumers purchase behavior, reasoned action, and social responsibility consciousness. Title: The Influence of Corporate Social Responsibility on Consumer Purchasing Behavior Author: Haocong Li International Journal of Management and Commerce Innovations, ISSN 2348-7585 (Online) Research Publish Journals

Abstract: We live in an age of transition. Change is inevitable in a progressive culture. Change, in fact, is accelerating in our present complex society. A very useful framework for change process is problem solving. Ends and means are related to one another. With this dynamic environment, successful management change needs people, proper system and method for optimizing organization response to face global opportunities and threats. These changes are to be managed within and are controlled by the organization with aim to be more effective to implement new methods and systems in an ongoing organization. This research paper article discussed the components of organizational leaders to become successful leaders in the dynamic cycle of organization and industries. Organizations are learning to the scope of fundamental changes in management philosophy and organizational technology. Keywords: organizational change, management change, environment, strategy. Title: MANAGEMENT OF ORGANIZATIONAL CHANGE Author: SIRTAJ KAUR International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Research Publish Journals

Abstract: In recent years, with the rapid social and economic development, improvement of living standards, the living demands on quality of life of consumers are increasing. Also, consumers pay more attention on food safety with the growing food safety issues. Organic concept is gradually accepted by people, and the organic agricultural products and organic agricultural are also recognized which brings the constant growth of demands of organic products. The current study aimed at the factors which affected consumption of organic agricultural products, based on the previous related studies, and focused on organic fruits and vegetables consumption. The consumers in Beijing and Tianjin are subjects of the study. Two-factor theory of Del Hawkins is used, the consuming behaviors of this region are investigated, and the factors which dominate organic fruits and vegetables consumption of consumers are analyzed. SPSS Statistics v23 is utilized in the study, and the methods of analysis include descriptive statistical analysis, factor analysis and Logistic regression analysis. The study found that in many factors which affects consumers, from the viewpoint of consumers and the knowledge of organic fruits and vegetables are most influential on consumption; the second one is personal and family factors of consumers， and among these factors, income level is most representative; price, purchase ways, purchase status and purchase purpose are not significant related on consuming behaviors. Thus, in the expansion of organic fruits and vegetables as representative of the market share of organic agricultural products, it is necessary to do more delicate promotions, increase consumers’ purchase ability, expand sales channels and market segments, and enhance monitoring of organic agricultural products market. This article gives you important guidelines for the preparation of a research paper for publication in Research Publish Journals. Basic information regarding Paper Margin, Font Face, Font Size, Table, Graphs, Figure etc. are described in this Template. The abstract is between 150 to 250 words and cannot have references in it. Abstract gives the idea of research process, and its significance in brief. This document gives you layout for preparation of Manuscript (inclusive of this abstract) and can be used as template. Keywords: organic fruits and vegetables, consumers, consuming behaviour. Title: Analysis of Main Influencing Factors of Market Share of Organic Agricultural Products Author: Lixia Wang, Chao Qiu International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Research Publish Journals

Abstract: In the late nineties and the beginning of the third millennium, Libya has started numerous attempts to reform the economics and political system, and began to give up control of the State on the economy, as well try pushing the local private sector and foreign to participate in economic activity, the Libyan authorities has adopted numerous actions to benefit from reform policies, in order in try to encourage private sector to gain lion share in the Libyan economy by privatising large number of public institutions, in addition, Libya updated legislation a number of laws to encourage and attracting investors to invest in Libya, despite these attempts, Libya did not achieve the desired goals due to various reasons. This paper is an attempt to assess the foreign investment climate in libya, through survey of authorities actions to achieve reform’s targets, and spotlight to what extend, Libya has benefited from reforms in side of attracting FDI. Keywords: Libya, FDI, Reform. Title: Assess the Foreign Investment Climate in Libya Author: Mustafa Khalifa Thawadi El. Hamoudi International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Research Publish Journals

Abstract: With the rapid development of China's mobile communication industry, the total number of mobile phone users in China reached 900 million, China has become the world's largest mobile phone market. Facing mobile phone environment huge market capacity, competitiveness, Xiaomi mobile phone in the domestic mobile phone brand, the new power suddenly rose. Through a group of excellent marketing strategy, caused a strong reaction. First of all, a brief introduction on the Xiaomi mobile phone, through the SWOT analysis, comprehensive analysis of Xiaomi's strengths, weaknesses, opportunities and threats, etc. Then further analysis on the marketing strategies of Xiaomi mobile phone currently used, the establishment and implementation of the whole marketing system of Xiaomi mobile phone is expounded in six aspects: advertising strategy, promotion strategy, online promotional distribution strategy, product strategy, pricing strategy and channel strategy. And find out the problems in the marketing process, then the analysis of Xiaomi mobile phone marketing problems,, to bring forward corresponding solutions. At the same time for the development of other domestic mobile phone provide reference basis, I suggested the appropriate marketing strategies and profitable way for reference. so this article by analyzing management problem ,market positioning problem, quality and profit problem ,the brand value is low, because of "hunger" and injured and after-sales service problem they face, combined with its current marketing strategy, solve countermeasures for the existing problems, make Xiaomi mobile phone to maintain steady growth. Keywords: Xiaomi; SWOT analysis; marketing; price strategy; hunger marketing. Title: The Analysis of Xiaomi Mobile Phone Marketing Strategy Author: Hanhui Huang, Niopat Jitphrasong International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Research Publish Journals

Abstract: This study aims to examine the influence of environmental Performance, disclosure of corporate social responsibility and financial performance, to determine whether there is influence of environmental performance and corporate disclosure social responsibility to financial performance in the mining company listed on the Stock Exchange for 2010-2012. This study uses causal descriptive verification. The study sample is based on purposive sampling method in which sampling is based on certain criteria, obtained by 10 mining companies as the study sample during 2010-2012. Tests are carried out using multiple regression. Results of the study show the simultaneous presence of influence between environmental performance and corporate disclosure of social responsibility on financial performance.Results of the study show that partially environmental performance has no significant effect on the financial performance, whereas disclosure of corporate social responsibility has a significant impact on financial performance. Keywords: Environmental Performance, Disclosure of Corporate Social; Responsibility, and Economic Performance. Title: Effects of Corporate Social Responsibility Disclosure and Environmental Performance to Financial Performance in Indonesia Stock Exchange Author: Dadang Prasetyo Jatmiko, Subuh Hidayat International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Research Publish Journals

Abstract: To sustain in the hotel industries especially for long lasting and have competitive advantage over others should have to find different alternatives to maintain customer satisfaction and to accomplish it hotel industries should focus on its key factors that enable them to increase the customer satisfaction and customer retention. This research paper identifies service quality, perceived value and customer expectation as vital factors affecting customer service. Quality of service and customer satisfaction are critical factors for success of any business (Gronoos, 1990; Parasuraman et al., 1988). As Valdani (2009) points out: enterprises exist because they have a customer to serve. The key to achieve sustainable advantage lies in delivering high quality service that results in satisfied customers (Shemwell et al, 1998). The main purpose of this study is to study the guest’s responses at kandwagyi palace hotel Yangon, Myanmar and the results of this study can provide the wide variety of different alternative to tackle the customer demands and needs. After completion of all data analysis the researcher found out that there is a strong relationship between dependent variables (Perceived value, service quality and customer expectation) and independent variables (customer satisfaction) and three hypotheses proved that there is a strong relationship and accepted the relevant relationship, data collected were correct and significant. In addition, the relationship between customer demands and expectation could also be conducted and use of different statistical method to analyze the test between service quality and customer satisfaction. This research work can also be applied to different sector as well such as manufacturing sector, marketing and aviation sector. Keywords: Service quality, perceived quality, customer expectation, customer satisfaction. Title: The Study of Customer Satisfaction in Service Quality Towards Kandawgyi Palace Hotel, Yangon, Myanmar Author: Miss Eaindrae Maung Maung, Dr. Vijit Supinit International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Research Publish Journals

Abstract: South Sudan, the youngest nation has never known peace; not even after hard won independence from the larger Sudan. Civil war, violent deaths from often overlapping armed rebellions and intra and inter-communal violence in Jonglei is just one such example that South Sudan has been at “wartime levels” perpetually. Whereas it’s true the country has faced many internal security challenges since gaining independence in July 2011, one of the deadliest and most complex has been inter-tribal violence, mainly involving the Lou Nuer, Murle, and Dinka. Lack of effective civilian governance, service delivery and security are some of the trigger factors that have made Jonglei a hotbed of violent state- and national-level power struggles. The 2010 elections and 2012 disarmament campaign for example sparked armed rebellions but it cannot be lost that the state’s conflicts have always been intertwined and driven by a complex set of political, communal and personal motivations. Underlying causes include persistent lack of services, increased competition over natural resources, and the erosion of traditional leadership structures and the unspoken rules of cattle raiding. Force has long been the preferred governance tool, with the largest armed group, the SPLA, widely believed to be in the service of the Greater Bor Dinka, while the large and militarily strong Lou Nuer and Murle have felt marginalized in Jonglei state. This study sought to evaluate efficacy of dispute resolution process amongst ethnic groups within Jonglei State of South Sudan and perhaps offer an empirical reflection on way forward. The study established that between 2009 and 2015 conflict in the Jonglei State Jonglei State was aggregated at 5940 deaths; that the IGAD peace initiative was the most preferred dispute resolution mechanism followed by inclusive governance and restorative justice programs at 39%, 24% and 17% respectively. That of the key challenges to conflict resolution, marginalization, bad governance and cultural factors was highly rated at 36%, 22% and 17% respectively. Keywords: efficacy, conflict, strategies, ethnicity, Jonglei. Title: Efficacy of Dispute Resolution Process amongst Ethnic Groups within Jonglei State of South Sudan Author: Atem James Maker, Dr. Ferdinand Nabiswa International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Research Publish Journals

Abstract: Rapid industrialization is essential in Bangladesh to keep pace with its development needs. But the low rate of gross domestic savings and investment as well as low level of technology base hamper the expected industrialization process. Foreign aid and grant had been serving to bridge the gap earlier. As many developing countries are in the process of graduating from being aid-dependent economy into a trading economy, FDI has come to be viewed as a major stimulus to economic growth for these emerging economies. This paper examines the contribution of FDI to economic growth in Bangladesh over the period from 1975 to 2012. Data are compiled from World Development Indicators (WDI), International Financial Statistics (IFS), and Penn World Table (version 8.0). This paper takes the conventional neoclassical production function- type synthesis that considers FDI (foreign capital) as a factor input that depends on a set of relevant factors available in the host economy. Statistical models - OLS, 2SLS, VAR - are used for empirical analysis in this paper. The study reveals that if FDI increases l% pt, per capita growth could rise by 1.65 to 6.05 %pts in the IV model. This is a manifestation from available dataset, although not a statement as our further tweak has failed to uncover lower values. These large numbers can be understood only in the context of a major push to growth given by FDI in the textile and garment industries. The study also finds bi-directional relationship in the Granger causality sense between FDI and GDP per capita. Keywords: Foreign Direct Investor (FDI), GDP per capita growth, Bangladesh, Time Series, OLS, 2SLS, VAR, Causality. Title: Contribution of Foreign Direct Investment to Economic Growth in Bangladesh Author: Abu Taher Noor International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Research Publish Journals

Abstract: The link between motivation and performance is a universal concern and is often talked about but many organizations do not make tangible efforts to study it in detail. One major concern of all organizations is to increase the performance of their employees, keeping their employee motivated and ready to work but fail to follow or understand the steps or rather what truly motivates employees to work and perform well in the organization. Kelli Burton (May 2012). Motivation and performance of the employees are essential tools for the success of any organization in the long run. In today’s planet, communication is an important element of organization activity. Because the global world has become widespread, most organizations need to meet their needs with a lower resource moral through communication. ASAMU Festus Femi ((Aug. 2014). This study examines the significant relationship between communication and workers’ performance. The product of this study reveals that a relationship exists between effective communication and workers’ performance, productivity and commitment. The study recommended that managers are obligated to communicate with employees regularly to improve workers commitment and performance in the organization, for the well-being of the company’s name and its customers. Keywords: Effective communication, Organizational Motivation tools (HRM), Organizational productivity. Title: Motivational Communication between Managers and Employees Author: Emeziteoha Goodness Chinaemerem International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Research Publish Journals

Abstract: Satisfying the customers is an essential element of the slimming industry for staying in business in this modern world of global competition. They need to satisfy and even delight the customers with the value of their products and services to gain their loyalty and repeat business. Customer satisfaction is therefore a primary goal of slimming service. This study is focused on customer satisfaction of service quality in Slim-up center and examines the reality between customer expectations and satisfaction. This research attempts to search a better understanding of the relationship between service qualities attributes and customer satisfaction. This study was conducted to investigate the customer’s satisfaction and study relationships between demographic profile and members’ satisfaction. The results of this study were very beneficial to all slimming centers, especially Slim-Up Center. It was submitted to the Customer Service and Marketing Department for improving its service, designing the right marketing campaign, and increasing the level of customer’s satisfaction. In this era where technology is at the forefront of every industry, the evolving dynamics of fitness centers have expanded rapidly and providing satisfaction to the fitness center customers had become significant. This researcher state that in current age of technology, customer satisfaction is largely depending on customer service and infrastructure. The study on customer’s satisfaction is significant since it is the best source of information for the company to improve services. Without exploring customer’s opinions about the services they use, it will be difficult for the company to be successful. Consequently, all companies in the service industry such as airlines, hotels, railways and other fitness centers, should survey customer’s satisfaction regularly and ensure that customer’s satisfaction and service provided gap being reduced to zero because it is an important factor in determining the company’s success. This paper includes customer satisfaction questionnaire, tracking survey results and examines reports that turn survey data into useful information. Keywords: Customer satisfaction, Slim up, Service, Customer expectation. Title: Customer Satisfaction of Slim-Up Center in Bangkok Author: ROY SUJIT KANTI International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Research Publish Journals