Portfolio optimization, in case of finance, is the trade- off between risk and return to maximize profit or return from the portfolio. Financial regulations are country specific and it depends upon the economic conditions prevailing in the country. The portfolio…

This study aims to identify the relationship between the four dimension indicators of the balanced scorecard, they are: stakeholders and beneficiaries, internal processes and procedures, education, development and innovation of human resources, and finally the financial dimension, The study recommended…

A management control systems (MCS) is a system which gathers and uses information to evaluate the performanceof different organizational resources. This paper used the management control systems for strategic changing. The case study is industrial service operations. There is not…

In conjunction with the democratic process through which several Arab countries are going through, the article suggests a closer look to the manner human resources are managed in the Tunisian context prior to the revolution in order to detect the…

The objective of this study was to evaluate the relationship between audit firm reputation and audit quality using a sample of listed companies trading on the floor of the Nigerian Stock Exchange. The Ordinary Least Square Model estimation technique was…

This study investigates the various types of social responsibility activities information that were disclosed by  Nigerian commercial banks and the factors that determine the level of disclosure in their annual reports and accounts.  Descriptive data analysis results indicated that commercial…

This paper focuses on tax evasion and tax avoidance behavior of the self – employed, using some selected states in Nigerian geo-political zone. The study attempts to ascertain the ethical view, educational attainment, mode of tax administration, religion and cultural…

The objective of this paper is to critique public sector accounting framework, regulating agencies and standard setting procedure. This is done within the contexts of examining and critiquing (i) the conceptual and institutional framework issues  (ii) the International Public Sector…

Taxation as an instrument of fiscal policy has been a source of revenue to nations. This work sets to evaluate the contributions of Value Added Tax (VAT) to resource mobilization in Nigeria. The Ordinary Least Square (OLS) method of simple…

Total quality management (TQM) is a strategic commitment to make quality and customer satisfaction a guiding factor in everything an organization does. TQM, which has preoccupied the attention of organizations since the beginning of the industrial revolution, is based on…