International Journal of Management studies and Social Science Research

Li-Wei Lin 1, Xiao-Hui Zhou 2, SHIH-YUNG WEI 3

DOI: https://doi.org/10.56293/IJMSSSR.2024.5101

ABSTRACT: The main focus of this article is to examine the relationship between financial investment in marketing and the performance of non-financial listed companies in China over the period from 2007 to 2019. The research utilizes correlation analysis and panel data collection to investigate this relationship among a sample of 32,442 companies. The study employs regression equation models for analysis. The research explores how financial investment in marketing impacts a company's overall performance, as measured through the Tobin's Q ratio. It considers various variables, including endogenous and control variables. The control variables include company size, debt ratio, and the length of rigor, which are observed to assess the performance of the companies. The primary focus of the study is on non-financial listed companies in China. The findings of the research indicate that after incorporating marketing investment (MI), there is a deferred effect on the company's performance, which becomes evident in the third year. This suggests that financial investments in marketing have a positive and significant impact on corporate performance, particularly after three years of implementation. In summary, this article investigates the relationship between marketing investment and company performance in non-financial listed companies in China, emphasizing the delayed effects of marketing investments on a company's overall performance, which become more pronounced in the third year following the investment.

Keyword: Time Series Analysis Methods, ductility, corporate performance, marketing strength

Normawati Ahmad 1, Abu Bakar Rahman 1, Norrafizah Jaafar 1, Siti Nur Farhana Harun 1, Noorlaile Jasman 1

DOI: https://doi.org/10.56293/IJMSSSR.2024.5102

ABSTRACT: Fruits and vegetables (FV) are crucial for a healthy diet. The World Health Organization (WHO) suggests that adults should consume at least five (5) servings of fruits and vegetables daily. This study aims to identify the factors that impact of fruit and vegetable intake among adults in Malaysia and Asian countries. The conceptual framework for this study is based on the Social Cognitive Theory by Bandura, which serves as the foundation of our approach to understanding personal, behavioural, and environmental factors that influence the consumption of FV. The researchers selected articles published between 2000 and 2020 using various databases such as PubMed/Medline, Scopus, Elsevier/EMBASE, Google Scholar, Cochrane Library, and grey literature. They included a total of 21 studies and summarized the existing evidence for each identified factor across the different levels. The study found that high prices, parental control, and family influence are the primary factors that impact the fruit and vegetable intake. Lack of access and limited options for FV in residential areas and workplaces also negatively impact FV consumption. The study concluded that environmental factors are the most important, followed by personal and behavioural factors in influencing FV eating behaviour. This scoping review provides valuable information from various studies.

Keyword: Affecting, fruit, vegetables, adults, intake

Hauwa Modu Kumshe a*, Kabiru Musa Yakubu a, Ali Dalha Haruna a and Bamanga Umar a

DOI: https://doi.org/10.56293/IJMSSSR.2024.5103

ABSTRACT: This study examined the effect of non-compliance with Central Banks regulations on the sustainability of Microfinance Banks in Nigeria. Ex-post facto research design was adopted to define the structure and strategy of the study, while the target population was all the Microfinance banks license by Central Bank to operate in Nigeria as at 31st December, 2023 which were 20 in number. Out of the 20 banks 14 were purposively chosen based on their complete annual reports and accounts over the period of the study (2019-2023). Panel regression analysis was used to analyze the collected data, and the results shows a positive and significant effect of capital adequacy requirement, liquidity ratio requirement, and cash reserve requirement on returns on assets of the banks. However, unsecured lending limit revealed a negative but significant effect on returns on assets of the banks. Therefore, the study concluded that: non-compliance with the Central Banks Regulations has significant effect on the sustainability of licensed Microfinance banks in Nigeria. This signifies that, having adequate capital funds, maintaining an appropriate liquidity position with sufficient cash reserve invested in Treasury bill as required by Central Bank would improve banks profitability, thus guarantee sustainability of Microfinance banks. Therefore, this study recommends that; the management of licensed Microfinance banks in Nigeria should maintain capital funds adequacy of not less than ten percent of capital to risk weighted assets ratio, and also maintain adequate liquidity in turn of not less than twenty percent of depositors’ amount, while investing not less than five percent of total deposit in treasury bills. Furthermore, the banks should pay adequate attention on unsecured loans by not giving out unsecured loan facility of more than fifty thousand Naira. Doing these would help to improve banks profitability and subsequently guarantee banks sustainability.

Keyword: Central banks regulation, Microfinance Bank, Sustainability, Nigeria

Jessie N. Galindo 1, Daniel Jay L. Lontoc, 2 Julianne Cyrah T. Ilustre 3, Jhaica A. Resare 4

DOI: https://doi.org/10.56293/IJMSSSR.2024.5104

ABSTRACT: This study investigates the factors affecting the academic performance of student-athletes at St. Paul University Surigao during the second semester of A.Y. 2023-2024. Utilizing a quantitative approach with an interpretive survey design, data were collected from 95 student-athletes using a survey adapted from Escasa and Ofrin (2022). Statistical tools including Frequency Count and Percentage Distribution, Mean and Standard Deviation, and Multiple Regression Analysis were employed. Key findings indicate that 31.6% of participants were 20 years old, with a majority (52.6%) being female. Most participants (51.5%) trained for over two hours per session. The GPA distribution showed that 29.5% had a GPA of 89.00. Training programs, achievement, perks and incentives, physical fitness tests, and family support were evaluated. The physical fitness test was the only significant predictor of GPA (p=0.021), with a negative relationship (r=0.340). Other factors such as age, sex, training duration, and competition level did not significantly predict GPA with the regression equation of GPA=88.6137−1.702×Physical Fitness Test. Contrary to prior research by Escasa and Ofrin (2022), demographic and training-related characteristics did not significantly impact academic performance. The study concludes that additional variables like study habits, sleep patterns, and psychological factors should be considered in future research to better understand the academic performance determinants in student-athletes. This research highlights the need for comprehensive strategies to help student-athletes balance their academic and athletic responsibilities effectively

Keyword: Academic Performance, Student-Athletes, Physical Fitness Test, Quantitative Study, St. Paul University Surigao, GPA Determinants

ODEWUSI Olumide Oyetola, OYETUNJI Oluwayomi Taiwo, OLALERE Mayowa David, LAWAL Babatunde Akeem

DOI: https://doi.org/10.56293/IJMSSSR.2024.5105

ABSTRACT: Deposit money banks are the backbone of Nigeria since they provide financial services to all sectors of the economy. Studies show that the instability the Nigerian banking industry has experienced over time as a result of different financial circumstances has resulted in a decline in financial performance. Thus, it is imperative that this be given careful consideration. This study looked at the relationship between optimizing investment decisions of deposit money banks registered in Nigeria and accounting for human resources. The study employed an ex post facto research design. The study's population consisted of 22 Deposit Money Banks listed on the Nigerian Exchange Group (NGX), 10 of which were selected through the use of the purposive selection technique. There was study done for ten years (2013–2022). Data was extracted from the publicly accessible audited financial reports, which were subsequently confirmed by external auditors. To examine the data, both inferential and descriptive statistics were applied. The study's findings demonstrated that human resource accounting had a significant impact on the profitability per share of deposit money institutions in Nigeria, with AdjR2 = 0.577, F (6, 10) = 1.23, and P-Value = 0.000. Human resource accounting has a considerable impact on the dividend per share of Nigerian deposit money banks; AdjR2 = 0.476; F (6, 10) = 1.80; P-Value = 0.002. Human resource accounting has a substantial effect on the net profit margin of Nigerian deposit money banks (AdjR2 = 0.426; F (6, 10) = 9.20, P-Value = 0.001). The study discovered that human resource accounting has a major impact on the deposit money banks listed in Nigeria's ability to optimize their investment decisions. The study advised policy makers to closely monitor the accounting standards and metrics pertaining to human resources, including the breakdown of staff development, acquisition, and training costs and how these impact the deposit money banks' overall investment choices.

Keyword: Dividend per share, Earnings per share, Human resource accounting, Net profit margin, Optimizing investment decisions

Septyana Mubarakah 1 & Fairas Panca Yuda 2 & Ika Sari 3

DOI: https://doi.org/10.56293/IJMSSSR.2024.5106

ABSTRACT: This study aims to conduct an analytical study that tests and analyses that the provision of tax incentives has an effect on company Tax Avoidance, especially manufacturing companies in the health sector on the Indonesia Stock Exchange in 2018- 2022. The sampling technique used is purposive sampling based on predetermined criteria. The test results show that tax incentives have a positive effect on tax evasion, significantly by using the GAAP ETR but not by using the Current ETR. Debt to equity ratio and Return on Assets have a significant effect on tax avoidance using GAAPETR, while company size has no effect on tax avoidance when using the GAAP ETR proxy and the test results when viewed using the Current ETR proxy found that return on assets has a significant effect on tax evasion, while the Debt to Equity Ratio and firm size (size) have no effect on tax avoidance.

Keyword: Tax Incentives, Tax Avoidance

Septyana Mubarakah 1 & Fairas Panca Yuda 2

DOI: https://doi.org/10.56293/IJMSSSR.2024.5107

ABSTRACT: This research was conducted on insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, using secondary data sourced from the financial statements of insurance companies listed on the Indonesia Stock Exchange (IDX). The sampling technique uses purposive sampling method with several predetermined criteria. This type of research is causal research which aims to determine the causal relationship between the independent variables, namely audit fees, time budget pressure, audit tenure and audit rotation on the dependent variable, namely audit quality. Researchers use a quantitative approach method because it refers to statistical analysis and the data collected takes more of a form that can be calculated (numeric) by quantifying the research data so as to produce the information needed in the analysis. The results of this study indicate that audit fees have a negative effect on audit quality, which will reduce capital constraints. Management may determine a reputable auditor's office for the purpose of reducing the level of doubt of capital providers, but the selection of the auditor's office does not determine a good level of audit quality, because quality audits are carried out consistently. Meanwhile, time budget pressure, audit tenure and audit rotation have no effect on audit quality. This, if associated with agency theory, is a conflict that occurs due to information asymmetry between management and shareholders and changes in company dynamics associated with auditor changes do not contribute to improving audit quality.

Keyword: Audit Fee, Time Budget Pressure, Audit Tenure, Audit Rotation, Audit Quality

Aliyu Ahman Pategi & Anwar Alam

DOI: https://doi.org/10.56293/IJMSSSR.2024.5108

ABSTRACT: This paper focuses on examining the US foreign policy and counterterrorism in Libya since the 9/11 that attempts to uncover the ideological propensities, nuances, strategies, and hard and soft measures in conjunction with foreign policy goals that were pursued by the United States towards the Maghreb region since 9/11, particularly towards Libya. several studies have clearly demonstrated how the discourse of counter terrorism is not monolithic in nature; rather its thrust, semantics and focus and even meanings have undergone significant changes in the annals of US Presidencies since President Truman. Secondly, US discourse of counter terrorism assumes qualitatively different meanings and focus in post 9/11 period compared to pre 9/11 period. It is Patriot Act (2002) in post 9/11 period that continues to provide the foundational discourse of counter terrorism in the USA. An analysis of this Act clearly demonstrates how the very conceptualization of this ACT was guided by the Western intellectual tradition of Orientalism, particularly in relation to Muslim world including the Muslim region of Maghreb and Libya, which broadly operated within the framework of US vs Them. Furthermore, it has been argued that US policy of counter terrorism has proved to be ineffective in countering the challenges of terrorism in the region of Maghreb as well as in Libya. Rather, NATO’s military intervention in Libya proved to disaster for its political stability. This paper employs the teachings of theory of realism to explain the United States foreign Policy and counterterrorism in Libya since 9/11. Adopting analytical-historical approach, the paper concludes that the policy implications of “US VS them” framing can lead to policies that focus on military intervention and securitization, neglecting the socio-economic and political factors contributing to terrorism.

Keyword: Foreign Policy, Counterterrorism, 9/11, Libya, Terrorism, Maghreb Union.