IJBED 2051-848X 2051-8498 https://doi.org/10.24052/IJBED/ 4 Volume 02 Issue 1 2014-03-01 https://www.ijbed.org/cdn/issue_file/Volume%202_Number%201.pdf

34 https://www.ijbed.org/details&cid=34 2014-04-01 The Human Development Index (commonly abbreviated HDI) is a measure of development based on factors such as life expectancy, education, literacy, and gross domestic product per capita and is published every year. To compute a HDI, component indices for life expectancy, literacy, school enrollment, and income are combined together into a single index that to date has been used to compare the level of human well-being among countries or to monitor one country’s progress over time. This paper extends HDI to the county level, using data from the state of Indiana, USA. The findings provide insights about the human development dimensions in the various counties to assess the development attributes of income, health, and education, as well as to provide a multidimensional benchmark to be used in practice Alkire, S., 2002. Dimensions of human development. World Development, 30(2), 181-205. Alkire, S., 2010. Human development: Definitions, critiques, and related concepts. United Nations Development Programme. 2010(01), 1-74. Available at United Nations website: http://hdr.undp.org/en/reports/global/hdr2010/papers/HDRP_2010_01.pdf [Accessed April 2013] Anand, S., and A. K. Sen, 1995. Gender inequality in human development: theories and measurement, New York: United Nations Development Programme. Anand, S., and A. K. Sen., 2000. The income component of the human development index, Journal of Human Development, 1, 1): 83-106. Also, printed in, 1999) mimeo, New York: UNDP Human Development Report Office. Anand, S., and A. K. Sen., 2003. Concepts of human development and poverty: a multidimensional perspective in Readings in human development: concepts, measures and policies for a development paradigm, eds. S. Fukuda-Parr and A. K. Shiva Kumar, New Delhi: Oxford University Press, pp. 204-220. Anand, S., & Sen A., 1994. Human Development: Methodology and Measurement. World Bank, New York. Anand, S., & Sen, A., 1993. Human development index: Methodology and measurement. United Nations Development Programme, Paper No. 8, http://hdr.undp.org/en/media/Anand_and_Sen_HDI.pdf [Accessed May 2013] Anand, S., & Sen, A. K. , 1995. Gender inequality in human development: Theories and measurement. United Nations Development Programme, Paper No. 19, 1-10. Anand, S., & Sen, A. K., 2000. The income component of the human development index. Journal of Human Development, 1(1), 83-106. Anand, S., & Sen, A. K., 2003. Concepts of human development and poverty: A multidimensional perspective. Readings in human development: concepts, measures and policies for a development paradigm, Oxford University Press, pp. 204-220. Bagolin, I.P., & Comim, F.V., 2004) Human Development Index, HDI) and its family of index: An evolving critical review. Available at: http://www-3.unipv.it/deontica/ca2004/papers/bagolin.pdf [Accessed June 2013]. Bourguignon, F., and C. Morrisson., 2002), Inequality among World Citizens: 1820-1992, American Economic Review, 92, 4), 727-744 Cramer, V., Torgersen, S., & Kringlen, E., 2004. Quality of life in a city: The effect of population density. Social Indicators Research, 69(1), 103–116. Diener, E. and Suh, E., 1997. Measuring Quality of Life: Economic, Social, and Subjective Indicators, Social Indicators Research, 40(1-2), 189-216, DOI: 10.1023/A: 1006859511756 Diener, E. and C. Diener: 1995, the wealth of nations revisited: Income and quality of life, Social Indicators Research 36, pp. 275-286. Dzathor, A.Y., Rana, D., & Uwakonye, M., 2011. Analyzing the relationship between enhanced set of human development indicators and changes in gross domestic product: An empirical investigation. The Clute International Academic Conference, Las Vegas, Nevada. Available at: http://conferences.cluteonline.com/index.php/IAC/2011LV/paper/viewFile/797/805 [Accessed June 2013]. Foster, J. E., L. Lopez-Calva, and M. Szekely., 2003, Measuring the Distribution of Human Development: Methodology and an Application to Mexico presented at the WIDER Conference on Inequality, Poverty and Human Well-Being, 30-31 May, Helsinki, Finland: WIDER. Gardner, J.W., & Sanborn, J.S., 1990. Years of potential life lost, YPLL): What does it measure? Epidemiology, 1(4), 322-329 Hicks, D. A., 1997. The Inequality-Adjusted Human Development Index: A constructive proposal. World Development, 25(8), 1283-1298. Kulkarni, S.C., Levin-Rector, A., Ezzati, M., & Murray, C.J.L., 2011. Falling behind: Life expectancy in US counties from 2000 to 2007 in an international context. Population Health Metrics, 9(16), Available at: http://www.pophealthmetrics.com/content/9/1/16 [Accessed May 2013] Liond, N., 2010. A calibrated index of human development. Social Indicators Research, 98(2), 301-319. Measure of America. 2010. Methodological notes. The measure of America 2010–2011, 272-281. Molina, G.G., & Purser, M., 2010. Human development trends since 1970: A social convergence story. United Nations Development Program Human Development Reports Research Paper, 2010(02), 1-28. Available at United Nations website:  http://hdr.undp.org/fr/devhumain/parlons-dh/2010-02/HDRP_2010_02.pdf [Accessed July 2013]. Muffels, R., & Headey, B., 2011. Capabilities and choices: Do they make sense for understanding objective and subjective well-being? An empirical test of Sen’s Capability Framework on German and British panel data. Social Indicators Research. ISSN: 1864-6689. Nussbaum, M. C., 2011. Creating capabilities: The human development approach. Harvard University Press. Ranis, G., 2004. Human development and economic growth. Economic Growth Center, Yale University, New Haven, CT. Available at http://www.econ.yale.edu/growth_pdf/cdp887.pdf [Accessed June 2013] Ranis, G., Stewart, F., & Samman, E., 2006. Human development: Beyond the human development index. Journal of Human Development, 7(3), 323-358. Sen, A. K., and J. E. Foster, 1997.  On economic inequality, (Enl. / ed.), Oxford: Clarendon Press. Chapter 2 Measures of inequality. Sen, A., 2000. Social Justice and the Distribution of Income in Handbook of Income Distribution, Vol. (1), A. B. Atkinson and F. Bourguignon, eds), Oxford: Elsevier Science, pp. 59-85.  Streeten, P., 1994. Human development: Means and ends. Human Development, 84(2), 232-237. Suh, E. M., & Koo, J., 2011. A Concise Measure of Subjective Well-Being, (COMOSWB): Scale development and validation. Korean Journal of Social and Personality Psychology, 25, 96-114. Suh, E. M., & Sung, M., 2009. Collective well-being. In S. J. Lopez, Ed.. Encyclopedia of Positive Psychology. London, UK: Blackwell Publishing. Walton, D., Murray, S. J., & Thomas, J. A., 2008. Relationships between population density and the perceived quality of neighbourhood. Social Indicators Research, 89(3), 405–420.   https://www.ijbed.org/cdn/article_file/i-4_c-34.pdf Srikant Devaraj Sushil K. Sharma Michael J. Hicks Dagney G. Faulk Human Development Index (HDI) Human Development (HD) health education and living standards. 6450 11 0

35 https://www.ijbed.org/details&cid=35 2014-04-01 The socio-economic divide that characterise the South African society two decades into the new dispensation have not been adequately averted or addressed and, this state of affair has been so glaring within the mining industry. This can arguably be attributed to the infamous migrant labour system, degrading single-hostel system, division of labour along racial lines and discriminatory compensation system. The involvement and role of labour unions has also come under some intense scrutiny as a vehicle of influencing policy direction on mining operations and their social responsibility on communities surrounding their area of operations. In the efforts of redeeming their chequered history, mining companies have embraced some aspects of Corporate Social Responsibility (CSR) on the one hand, and on the other, the state (through the Department of Mineral Resources), in consultations with all other stakeholders made a commitment through Mining Charter, to alleviate the injustices of the past. This paper provides an assessment of the progress thus far made in pursuit of responsible business practices. Firstly; the notion of CSR as a discourse and its understanding within the mining industry will be explored, Secondly; a brief overview of the historical and policy context of the South African socio-economic background. Thirdly; reflections on the mining charter as a framework for responsible business within the mining industry. Lastly; an analysis of the progress achieved and conclud Babarinde, O.A. (2009). Bridging the Economic Divide in the Republic of South Africa: A Corporate Social Responsibility Perspective. Thunderbird International Business Review. Vol. 51, No. 4 July/August (355-368). Carroll, A.B. (1999). Corporate Social Responsibility: Evolution of a Definitional Construct. Business and Society, Vol. 38, No. 3, September (268-295). Crainer, S. & Dearlove, D. (Eds.). (2004). Financial Times: Handbook of Management (3rd Edition). Financial Times Prentice Hall, Pearson Publications, UK. Fig, D. (2005). Manufacturing Amnesia: Corporate Social Responsibility in South Africa. International Affairs 81, 3 (599-617). Hamann, R. (2004). Corporate Social Responsibility, Partnerships, and Institutional Change: The Case for Mining Companies in South Africa. Natural Resources Forum 28, (278-290). Hamann, R. (2003). Mining Companies’ Role in Sustainable Development: The ‘Why’ and ‘How’ of Corporate Social Responsibility from a Business Perspective. Development Southern Africa, Vol. 20, No. 2 (237-254). Hinson, R.E. & Ndhlovu T.P. (2011). Conceptualizing Corporate Social Responsibility (CSR) and Corporate Social Investment (CSI): the South African Context. Social Responsibility Journal, Vol. 7 No. 3 (332-346) Hooge, L. (2012). Corporate Social Responsibility – CSR in African Mining. Inside Mining 10/09, (30-33). Jamali, D. & Mishark, R. (2007). Corporate Social Responsibility (CSR): Theory and Practice in a Developing Country Context. Journal of Business Ethics, Vol. 72, No. 3, (243-262). Jenkins, H. & Yakovleva, N. (2006). Corporate Social Responsibility in the Mining Industry: Exploring trends in Social and Environmental Disclosure. Journal of Cleaner Production, 14 (271-284). Kapelus, P. (2002). Mining, Corporate Social Responsibility and the “Community”: The Case of Rio Tinto, Richards Bay and the Mbonambi. Journal of Business Ethics, 39 (275-296). Mabuza, L. Msezane, N. & Kwata, M. (2010). Mining and Corporate Social Responsibility Partnerships in South Africa. Africa Institute of South Africa (AISA) Policy Brief No. 15, February, (1-5). Molema, D. (2012). Mining Dilemma: SA Fails To Take Full Advantage of Mineral Riches. Opinion & Analysis. Business Report, Monday, November 19, 2012. Muthuri, J.N. & Gilbert, V. (2010). An Institutional Analysis of Corporate Social Responsibility in Kenya. Journal of Business Ethics, 98 (467-483). Nattrass, N. (1999). The Truth and Reconciliation Commission on Business and Apartheid: A Critical Evaluation. African Affairs, 98 (373-391). Ndhlovu, T.P. (2011). Corporate Social Responsibility and Corporate Social Investment: The South African Case. Journal of African Business, 12 (72092). Pederson, E.R. (2006). Making Corporate Social Responsibility (CSR) Operable: How Companies Translate Stakeholder Dialogue into Practice. Business and Society Review 111, 2 (137-163). Project IQ, (Online). Mining in South Africa. www.projectsiq.co.za/mining-in-south-africa.htm, downloaded on 2012/11/13. Republic of South Africa. The Constitution of the Republic of South Africa, Act 108 of 1996. Government Printers, Pretoria. Republic of South Africa. Minerals and Petroleum Resources Development Act, No. 28, 2002. Government Printers, Pretoria. Republic of South Africa. Mining Charter Impact Assessment Report, October 2009. Department of Mineral Resources. Pretoria. Republic of South Africa. Amendment of the Broad-Based Socio-Economic Empowerment Charter for the South African Mining and Minerals Industry, September 2010. Government Gazette (33573). South Africa. Info (Online). Mining and Minerals in South Africa.  www.southafrica.info/pls/procs/iac.page?p_t1=2780&p_t3=10431... Downloaded on  2012/11/13. Visser, W. (2006). Revisiting Carroll’s CSR Pyramid: An African Perspective, in M. Huniche & E.R. Pedersen (Eds.) Corporate Citizenship in Developing Countries – New Partnership Perspectives. Copenhagen Business School. Yakovleva, N. (2007). Corporate Social Responsibility in the Mining Industries. Ashgate, Great Britain. https://www.ijbed.org/cdn/article_file/i-4_c-35.pdf Abel J. Diale Black Economic Empowerment Corporate Social Responsibility Historically Disadvantaged South Africans Mining Charter Mining Industry South Africa 4953 7 0

36 https://www.ijbed.org/details&cid=36 2014-04-01 The aim of this research is to assess the level of involvement of NBK & KFH banks in marketing activities. an attempt will also be made to analyze the recent developments in the marketing activities of the banks. Critical marketing factors in the industry will be identified and the level of preparations of the Kuwaiti banks to meet the challenges ahead will be evaluated and provide protection against risks. The crisis revealed that there is no alternative to the banking system in the implementation of the policies and observance of the fact that banking system represents a lifeline the economy. Islamic banking and finance activities are expected to grow even more rapidly in the foreseeable future providing sophisticated products and financial services. Based on our research, we think that it is very important to Islamic banks in Kuwait to pursue diversification by giving more focus to profit-loss- sharing financing instruments like Moradabad and Mishawaka. This will support the ethical and social expected role of Islamic finance industry. Schaik ,Diederik van (2001): Islamic Banking A scientific paper in The Arab Bank Review Journal Vol. 3, No. 1 - April 2001 Srairi ,Samir Abderrazek (2009): Factors Influencing the Profitability of Conventional and Islamic Commercial Banks in GCC Countries Scientific Paper presented to the Review of Islamic Economics, Vol. 13, No. 1, 2009, pp. 5–30. Ahmad, Mareyah Mohammad, and Pandey, Dayanand (2010): Are Islamic banks better immunized than Conventional banks in the current economic crisis? A scientific research paper presented to 10th Global Conference on Business & Economics – Rome, Italy (ISBN: 978-0-9830452-1-2) Hruzova ,Barbara (2009): Marketing Strategies during Financial Crisis Master Thesis presented to Halmstad University – Sweden Hassan ,Dr.Abu (2011): The Global Financial Crisis and Islamic Banking A scientific research paper presented to the Islamic Economics Unit, The Islamic    Foundation, UK. ZIYADAT ,NASER AL (2010 )Islamic versus conventional banks in Kuwait ,competitiveness analysis, Vachowiak ,Connie. L (2006), cost benefit analysis of marketing efforts in a bank. http://www2.uwstout.edu/content/lib/thesis/2006/2006vachowiakc.pdf Addawe ,Salad (2012): What are the impacts of the global financial crisis on Islamic banking and how Islamic bank spared from the crisis? Master's thesis presented to Aalto University – USA  ,   https://www.ijbed.org/cdn/article_file/i-4_c-36.pdf Ahlam I. Al-Ethawi Abdul Sattar Al-Azzawi Esraa Ali Abdullah Mohammed Ali Al-Hajeri Global. Financial Crisis Marketing Banking Islamic 5103 3 0

37 https://www.ijbed.org/details&cid=37 2014-04-01 The aim of this paper is to assess whether the allegations of unethical practices within the short term insurance industry exist and determine whether or not they are the major hindrance of growth of the sector and provide recommendations for the sector. The researcher used primary and secondary sources. The secondary data sources comprised of journal articles, books, newspaper articles, financial reports and internet. The research instrument used was in the form of a closed questionnaire with a five point Likert scale. The sample size consisted of 23 insurers and 50 individuals. The data was analyzed using SPSS 16.0. From the research findings, it can be concluded that even though there are unethical practices in the industry, they are not the major hindrance of growth of the short-term insurance industry. Chikundura, C., (2010). Africa and the insurance penetration ratio. Baobab-Re: Harare Corbin (2006), Establishing ethics for insurance professionals Flanagan, P., Premeaux, P., Ferguson, W., (2007). Insurance ethics for a more ethical world. Elsevier: Oxford. Gavriletea, M.D., (2008). Ethics in insurance industry. The Amfiteatru Economic Journal, 10 (23), 193-199. Goosen, X., Vuuren, L.V., (2005). Institutionalising ethics in organisations: The role of mentorship. SA Journal of Human Resource Management, 2005, 3 (3), 61-71. Hakutangwi, R., (2012). Discipline urged in insurance sector. Retrieved from www.herald.co.zw Hennig-Thurau, T., Gwinner, K. P., Gremler, D.D., (2002). Understanding relationship marketing outcomes: An integration of relational benefits and relationship quality. Journal of Service Research, 4(3), 230-247. Independent (2012). Short-term insurers report increase in premium. Independent IPEC (2009).  Report on Short term insurers and reinsurers Jeurissen, (2004). Ethics for life scientists. Dortrecht: Springer. Ndlela, D., (2008). Zim's insurance industry reaches for a lifeline. Retrieved from www.bizcommunity.com Pappas, T.M., (2008). Ethics in the insurance industry. National Association of Mutual Insurance Companies)  Commercial Lines Seminar: Chicago Lin, S., (2012). Effects of ethical sales behavior considered through transaction cost theory: To whom is the customer loyal? The Journal of International Management Studies, 7 (1), 31-40. Yen, H. J., Gwinner, K.P., (2003). Internet retail customer loyalty: The mediating role of relational benefits. International Journal of Service Industry Management, 14(5), 483-500. https://www.ijbed.org/cdn/article_file/i-4_c-37.pdf Batsirai Winmore Mazviona Zimbabwe short-term insurance ethics consumer confidence 4567 3 0

38 https://www.ijbed.org/details&cid=38 2014-04-01 This paper presented a theoretical examination of the framework of financial reporting in Nigeria vis-à-vis the adoption of the International Financial Reporting Standards (IFRS). A critical review of extant literature exposes the issues, benefits and challenges in the transition from Generally Accepted Accounting Principles (GAAP) to IFRS. In view of the discussions, the paper recommended that corporate entities in Nigeria should adapt to the International Financial Reporting Standards rather than complete adoption of the standards and to ensure its sustainability, a country- wide intensive capacity building programme is a arsine qua none. Adams, P (2004) Resolving conflicts in accounting system – issues and arguments; Lecture series; London; August 12 – 13 Adedeji, B.A (2004) Accounting theory and regulatory framework; Lagos; ALFA Akenbor, C.O (2006) An empirical analysis of standardization and localization of international accounting system of multinational companies; Journal of Banking and Investment; 1(2); pp 16 – 25 Alexander, D. and Britton, A. (2004) Financial reporting; http://www.news.google.com/newspapers; retrieved on 5th May, 2009 Awa, M and Abdullahi, S.A (2012) Adjustments in accounting policy for IFRS; Journal of Modern Financial Management and Economics; 13(4);pp 99-106 Deloitte, A. (2008) International financial reporting standards for US companies; http://www.ssrn.com/conferencew; Retrieved on 9th September, 2011 Feng, L.I.U (2000) The transition of accounting standards; Peking; The Finance and Economy Publishing Company of China. Financial Accounting Standards Board (1990) Objectives of financial reporting by business enterprise”; Statement of Financial Accounting Concept, No 1. Gambari, Y. (2010) Issues in the implementation of IFRS; Accounting and Financial Reporting Issues; Toronto; CICA International Accounting Standards Committee-IASC (1989) Framework for the preparation and presentation of financial statements;  London; ICAEW Lev, B. (1999) The boundary of financial reporting and its extension”, New York University working Paper; Lewis, J. and Pendril K. (1996) Accounting system in international trade; GAAP Compilations; Second Series. Marve, R. (2001) A conceptual framework for financial accounting and reporting;  London; ICAEW Nigerian Accounting Standards Board (2010) Adoption of international financial reporting standards; Report of the Committee on Road Map to the Adoption of IFRS Olakunori, D. (2009) Financial reporting framework; American Economic Review; 93 (1); pp114 – 119 Simmends, P and Mackenzie, J. (1992) Standardization and policy consistency in accounting information; International Accounting Standards papers; London. Skinner, R.M (1998) Accounting standards in evolution; Canada; Holt Rinehart and Winston Ltd Ukpai, N.A (2002) The snag in international accounting transactions;  Journal of Accounting; 3 (6); pp214 – 220 Xian – Hui, W.U and Chen, H. (2003) The international development of accounting standards – the analysis of interested relationship; Accounting Research; 1; pp 45 – 51 Yue – Change, S.U and Xiao – Mei, G.U.O (2006) An analysis of the globalization of accounting standards based on game theory; Journal of Modern Accounting and Auditing; 10 (2); Yusuf, A.M (2006) Comparing national generally accepted accounting principles to international generally accepted accounting principles;  International Journal of Accounting; 22 (3): pp 216 – 221 Zhang, D. (2005) The restructure of IASC and the game on the power of setting; Research in Trade and Finance; 5; pp 69 – 74 https://www.ijbed.org/cdn/article_file/i-4_c-38.pdf Pius V. C Okoye Cletus O. Akenbor Financial reporting framework IFRS GAAP Financial Statements 5206 7 0

39 https://www.ijbed.org/details&cid=39 2014-04-01 Wage policies are at the heart of the problem of economic development. While they undoubtedly led contribute to the development of productivity (a prerequisite for economic growth) to ensure fairness (prerequisite for stable and strengthen social cohesion). In Algeria, during the period of central planning of the economy the situation that prevailed was that of a low level of wages, of course, but with a high thanks to the support prices for commodities purchasing power. situation has totally changed against the reforms that were initiated from the early 1990s and who, remember again, gradually liberalized prices without wages kept pace as it has already been demonstrated, these reforms have led to wage "moderation" has disconnected the evolution of price . The Algeria experienced practically throughout the 1990s, the collapse of real wages, which fell to an annual rate of 10% during the years 1990/1993. While prices increased, workers' incomes stagnated in nominal terms and declined in real terms. The disposable income of households, meanwhile, declined in real terms by -20%. Final consumption of households course also decreased from 59.4% of national income in 1995 to 41.3% in Algeria 2004. the purchasing power of Algerian dinar in 1980 was higher than the same dinar today, it is difficult to say a priori whether an individual of that era had a higher standard of living to that of another who earns more today. The public sector is a non-profit sector, by excellence, the BOURBONNAIS Régie (1998) “Econométrie, “ 2émeed, Edition DUNOD, Paris. BOURCIN Jean – louis (1970) “ les indices des prix,“ Edition Presse Universitaires De France, Paris. BRACONNIER.J (1988) “Economie Contemporaine : Elément De Macroéconomique,“ Edition    Masson,Paris. CAPUL Jeans Yves (1999) “Dictionnaire d’économie et de science sociales ,“ Edition Masson, Paris. DAMODER N.GUJARATI (2004) “Econométrie, ” 4rd éd , traduction par Bernard Bernier, Edition Déboék , Paris. ERIC dor (2004) “Econométrie,“ Edition Pearson éducation, France. FREDERIC teulor (2001) “Croissance, crises et développement,” ​Édition, Edition Presse Universitaire, france. GREENE. William (2005 ) “Econométrie,” 5éd  Edition Française dirigée par Didier Schlacther IEP, Edition New York University, New York . IRVING Fisher (1926) “Pouvoir d’achat de la monnaie, “ Edition marcel Giard, Paris. LARDIC Sandrine (1988) “Econométrie des séries temporelles macroéconomiques et financières, “  Edition Economica,Paris. Rachid TOUMACHE. Khaled ROUASKI. Sabah FADEL “Analysis by Panel Data Method Estimation of Car Fleet Models,“ International Journal of Scientific and Research Publications, Volume 3, Issue 6, June 2013 1ISSN 2250-3153. Régis Bourbonnais . Michel TERRAZA (1998) “Analyse Des Séries Temporelles En Economie, “ Edition Puf, Paris. ROBERT Solow (2000) “Gouth Theory; An Exposition,” 2nd edition, Edition Oxford University Press, New York. https://www.ijbed.org/cdn/article_file/i-4_c-39.pdf Khaled ROUASKI Rachid TOUMACHE Badreddine TALBI Augmantation of Employees The Public Function Purchasing Power And Vector Auto - Regressive Method 8089 3 0

40 https://www.ijbed.org/details&cid=40 2014-04-01 As the level of economic activity depends basically upon the level of aggregate monetary demand, a government may influence the level of activity by varying its own expenditure. In conditions of high unemployment, the government may run a deficit budget since it will spend more than it takes in taxation in an effort to get more people working. This study is therefore an attempt to ascertain the extent to which budget deficit causes inflation in Nigeria. It covers a period of eleven (11) years from 1998 to 2009 and all the data used in the study were collected from secondary sources, which include: the Central Bank of Nigeria, the Federal Office Statistics and the Nigerian Stock Exchange. The data were duly analyzed using correlation techniques. The result of our analysis revealed an adjusted R-Square value of 0.821, which means that budget deficit is responsible for about 82% of the level of inflation in the economy. It is therefore recommend for the Nigerian economy, that the Government should; consider minimizing budget deficit to an optimal level such that it can increase aggregate demand to promote investment and employment. More so, a structural approach should be adopted such as investment in tourism and expansion of agricultural production by creating more incentives for these sectors. Ackely, G. (2002). Macroeconomics Theory; New York. The Macmillan Company. Cagan, P.J. (2006). “The Monetary Dynamics of Hyperinflation. Studies in the quantity theory of money”. University of Chicago; Chicago press. Central Bank of Nigeria (2009) Statistical Bulletin Cyejide, T.a. (2002). “Deficit financial, inflation and capital formation” An analysis of the Nigerian experience, 1957 – 1970. Journal of Economics and Social Studies; Vol. 6; No 2. Haache, J. (1998). The Economics of Money and Income; London; Heinemann. Hanason, J.L. (2004). “A Textbook of Economics”; London; Macdonald and Evans Ltd. Hicks, U. K. (1991). Public Finance. London Cup Chapter XIX. Morley, S.A. (1991). The Economics of Inflation; Illinois; Dryden Press. Nwakwo, G.O. (2007) Financial Economics; London; Cengage Learning Ojo, M.O. (1992). “The Evolution and Performance of Monetary Policy in Nigeria in the 1980’s”: CBN Research Department. Occasional Paper No. 2, February 10. Olivera, J.H.G. (1991). “On positive money, inflation and economic growth” Journal of money credit and banking; Vol. Onuigbo, O. (1992). Monetary Economics and Finance Volume II; Enugu Esquire Press and Books Enterprises. Sani, K.G. (1992). “The monetarist explanation of Inflation, the experience of six Asian countries”. World Development. Shapiro, E. (2003). “Macro economic Analysis”; New York Princeton University, Brace and World., Chicago and Burlingham https://www.ijbed.org/cdn/article_file/i-4_c-40.pdf John C. Imegi Budget deficits deficit financing inflation taxation Nigeria 5379 2 0

41 https://www.ijbed.org/details&cid=41 2014-04-01 One of the drivers of economic globalization in recent decades has been the decline in trade barriers impeding the free flow of goods, services and capital. Foreign direct investment (FDI) in recent years has grown faster than trade and global production for various reasons such as political and economic changes in many developing countries, which is characterized by the conversion to democratic political systems and by changes to economic systems oriented towards trade liberalization. According to UNCTAD reports on investments 2000 to 2012, FDI flows have increased significantly, which suggests that changes brought benefits to the host countries. Thus, a country’s public policy decision on attracting FDI is part of a government's concerns. There are several FDI theories that explain the behavior of international FDI flows. The Mexican case for FDI attraction during the period of 2000 and 2012 is based on classical FDI theories. This research demonstrates how Mexico has applied those theories to increase the amount of FDI flows. Bellak, C., Leibrecht, M. y Liebensteiner, M. (2010). “Attracting Foreign Direct Investment: the public policy scope for south east European countries”, Eastern Journal of European Studies, Volume 1, Issue 2. Botric, V., Skuflic, L. (2006).“Main determinants of foreign direct investment in the southeast European countries”, Transition Studies Review, Volume 13, No 2. Dunning, J. (1988). “Explaining international production” London: Unwin Hyman Goodspeed, T., Martinez-Vazquez, J. y Zhang, L. (2009).“Public Policies and FDI Location: Differences between developing and developed countries”, International Studies Program Working Paper, GDU paper No 0910 Groh, A., Wich, M. (2009).“A Composite Measure to Determine a Host Country´s Attractiveness for FDI”. IESE Business School Working Paper Number 833 Hill, Charles. (2012). “International Business”, 12 Ed. USA.McGraw Hill. Kinoshita, Y. (2003). “Why does FDI go where it goes? New Evidence from the transition economies.William Davids on Institute Working Paper Number 573 MEXICO, GOBIERNO DEL ESTADO DE CHIHUAHUA (2010), Plan Estatal de Desarrollo (2010-2016). MEXICO, GOBIERNO DEL DISTRITO FEDERAL (2000), Programa General de Desarrollo (2000-2006). MEXICO, GOBIERNO DEL DISTRITO FEDERAL (2007), Programa General de Desarrollo (2007-2012). MEXICO, GOBIERNO DEL ESTADO DE MEXICO (1999), Plan de Desarrollo (1999-2005). MEXICO, GOBIERNO DEL ESTADO DE MEXICO (2005), Plan de Desarrollo (2005-2011). MEXICO, GOBIERNO DEL ESTADO DE MEXICO (2011), Plan de Desarrollo (2011-2017). MEXICO, GOBIERNO DEL ESTADO DE MICHOACAN (2008), Plan Estatal de Desarrollo (2008-2012). MEXICO, GOBIERNO DEL ESTADO DE NUEVO LEON (1997), Plan Estatal de Desarrollo (1997-2003). MEXICO, GOBIERNO DEL ESTADO DE NUEVO LEON (2004), Plan Estatal de Desarrollo (2004-2009). MEXICO, GOBIERNO DEL ESTADO DE NUEVO LEON (2010), Plan Estatal de Desarrollo (2010-2015). 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42 https://www.ijbed.org/details&cid=42 2014-04-01 This study involves a comparative examination of gender differences in managerial competency of government owned organizations. The population consisted of 45 males and 35 females respondents drawn from the selected organizations through convenience sampling. Findings indicated that men predominantly occupied the managerial positions in government owned organizations under review and individual differences seemed more striking than gender differences because the structure of the organization shaped the behavior of how the managers functioned. It was also revealed that in the area of effectiveness on the use of control measures, female managers succeeded because they were able to draw upon what was unique to their experiences as women. They have learned how to manage effectively without relying on the control of resources and power to motivate others. Women who were hitherto successful have not received much recognition or credit. The male managers in this study were able to out-perform their female counterparts in all skill areas because of the organizations power structures although women approached these challenges in similar fashion like their male counterparts. In other words, if women possessed power within an organization, their effectiveness will be similar to that of men. Gender differences will play a limited role where there is a balance in the power structure. Therefore, managers should not be judged based on their gender but as individuals. In view of the a Aka, N. (2001) Research Methodology in the Behavioural Sciences. Longman Nigeria Plc, Nigeria. Aaltio, L (2002) Interviewing Female Managers: Presentations of Gendered Selves in Contexts. In I. Aaltio & A.J. Mills (2002) Gender, Identity and the Culture of Organizations. (pp. 201-219). London: Routledge. Acker, J. (1992) Gendering Organizational Theory. In A. MiNs and P. Tancred (Eds.), Gendering Organizational Theory. (pp.248-260). 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43 https://www.ijbed.org/details&cid=43 2014-04-01 The research report is aimed at providing opportunities to the retail business players and the government to get the best benefits from the business potential and resources available in the of Saudi Arabia. It covers the dimension to study the scope, behavior and treatment of the business and to bring the potential factors in the view of the business players and administrators of the State for the future viability of Saudi Arabias retail industry in the global scenario. It also covers the role of governance, financial policies and stock liability. Its basic objective is to make industry more effective, dynamic and to create adopting mechanism to cope with the international business challenges and to avail the business potential for the future generation. Key Words:- Retail industry, futuristic challenges, business potential, market forecast, revenue growth Barry Berman & Joel R.Evans Retail Management A strategic Approach (2008) PHI learning Private Limited. Marketing in Action , Institute of Management Technology, Arun Kumar, Minakshi N David Jobber & Geoff Lancaster, Selling and sales management ( 9thed) pearson Loudon, L. D., & Bitta, D. J. A. (1994). Consumer behavior (4th ed.). New York: McGraw Hill, Inc. Calder, B., & Sternthal, B. (1980). Television advertising wearout: An information processing view. Journal of Marketing Research, 17, 173-186. Consumer behavior (2nd ed.). NewYork: Holt, Rincart Italic and Winston, Inc. Calder, B., & Sternthal, B. (1980). Television advertising wearout: An information processing view. Journal of Marketing Research, 17, 173-186. Donald R. Cooper Pamela S. Schildler Business Research Method (2003) Tata McGraw Hill. Engel, F. J., Blackwell, D. R., & Miniard, P. (1986). Consumer behavior. New York: CBS College Publishing. Engel, F. J., Kollart, T. D., & Blackwell, D. R. (1973). Mowen, J. C., & Minor, M. (1998). Consumer behavior (5th ed.). USA: Prentice-Hall, Inc. Mullen, B. & Johnson, C., (1990). The psychology of consumer behavior. New Jersey: Lawrence Erlbaum Associates. Sangwan, A. (2008). Effects of consumer buying behavior towards advertisement. Sheth, J. N., & Mittal, B. (1999). Customer behavior. Australia: Thomson Publishers. Stanton, W. J., & Futrell, C. (1987). Fundamentals of marketing (8th ed.). Singapore: McGraw-Hill. Steuart, H. B. (1970). Consumer behavior in theory and in action (2nd ed.). USA: Jon Wiley & Sons, Inc. Swenson, C. A. (1990). Selling to a segmented market: the lifestyle approach. New York: Quorum Books. Fareena Sultan and Russell S. Winer, Journal of Economic Psychology Volume 14, Issue 4, December 1993, Pages 587-61 Menon 1994: “Customers' Perception Advertisements An Analytical Study” , Journal of Services Marketing, Vol. 5, No. 3, pp. 39-52, September 2007 Miss Amanda Spry, Dr. Ravi Pappu, Prof. Bettina T Cornwell, (2011) "Celebrity Endorsement, Brand Credibility and Brand Equity", European Journal of Marketing, Vol. 45 Iss: 6 Zafar .B , (July 2008 )  “Advertisement and its effects : a literature review” Journal of Marketing Management, ICFAI,Vol.2No.2, pp 27-35. Mark M. Moriarty(2002) Journal of Business Research Volume 11, Issue 1, March 2002, Pages 127-137 Pamela L. Alreck et al(1999) JOURNAL OF PRODUCT & BRAND MANAGEMENT, VOL. 8 https://www.ijbed.org/cdn/article_file/i-4_c-43.pdf Mohammed Naquibur Rahman Retail industry futuristic challenges business potential market forecast revenue growth food sector. 4457 4 0

44 https://www.ijbed.org/details&cid=44 2014-04-01 Saudi Arabia was a poor and isolated country prior to the discovery of oil within its borders. The Saudi healthcare sector has seen major progress in recent decades, with local hospitals receiving international recognition. The Public Health Department was established in 1925 following a royal decree by King Abdulaziz. The department became responsible for free healthcare for citizens. The private healthcare sector is growing quickly. In Saudi Arabia, people are increasingly relying on private health care organizations to manage their healthcare needs. This trend will persist because of the essentials that drive demand, such as increased life expectancy, population growth, and patients need for treatment. Therefore, the private sector in Saudi Arabia offers attractive incentives to investors from commercial and social perspectives. The government is the dominant force in the healthcare sector. The increasing population and health expenditures are forcing the government to enact considerable changes in the healthcare system. The private sector offers healthcare services in a number of cities and large towns. The key players in private sector healthcare in Saudi Arabia are the Almanac Healthcare Group, the Saudi German Hospital Group, and the Al-Hammadi Hospital. Ahmad, A. (2012). Macro-environment Influences on Health Service Strategy in Saudi Private Sector Hospitals: An Empirical Investigation. International Business Research, 5(5), 49-64. doi:10.5539/ibr.v5n5p49. Aldossary, A. A., While, A. A., & Barriball, L. L. (2008). Health care and nursing in Saudi Arabia. International Nursing Review, 55(1), 125-128. doi:10.1111/j.1466-7657.2007.00596.x. Almalki, M., Fitzgerald, G., & Clark, M. (2011). Health care system in Saudi Arabia: an overview. EMHJ, 17(10). Altuwaijri, M. (2008). Electronic-health in Saudi Arabia. Saudi medical journal, 29(2), 171-178. Barrage, G., Perillieux, R., & Shediac, R. (2007). “Investing in the Saudi Arabian Healthcare Sector.” Retrieved on September 2, 2013 from: http://www.booz.com/media/file/Investing_in_the_Saudi_Arabian_Healthcare_Sector_FINAL.pdf  Gough, B. M. (2011). Historical dictionary of Canada. Lanham, Md: Scarecrow Press. International Business Publications (IBP). (2007). Saudi Arabia Investment and Business Guide. Seattle, WA: Int'l Business Publications. International Monetary Fund (IMF). (2004). “Health and Development.” Retrieved on September 2, 2013 from:  http://www.imf.org/external/pubs/ft/health/eng/hdwi/hdwi.pdf  Kirsten, W., & Karch, R. C. (2012). Global perspectives in workplace health promotion. Sudbury, MA: Jones & Bartlett Learning.  Mitchell, J. E. (2009). Job Satisfaction and Burnout Among Foreign-trained Nurses in Saudi Arabia: A Mixed-method Study. Ann Arbor, MI: ProQuest. Mufti, M. H. (2000). Healthcare development strategies in the Kingdom of Saudi Arabia. New York: Kluwer Academic/Plenum. O'Kane, M. (2011). Doing business in Saudi-Arabia. Lexington: Al-Andalus. Oxford Business Group. (2007). The Report: Emerging Saudi Arabia 2007. London: Oxford Business Group. Shoult, A. (2005). Doing Business with Saudi Arabia. London: Blue Ibex Ltd. Weinstein, S., Brooks, A. M. T., & Sigma Theta Tau International. (2007). Nursing without borders: Values, wisdom, success markers. Indianapolis, IN: Sigma Theta Tau International. https://www.ijbed.org/cdn/article_file/i-4_c-44.pdf Nadia Yusuf expenditure government healthcare insurance healthcare economy investment opportunities healthcare structure Saudi Arabia 5373 10 0

45 https://www.ijbed.org/details&cid=45 2014-04-01 Nigeria as sovereign nation got her political Independence from the British Colonial Masters on the 1st October, 1960. She practiced democratic administration amidst of electoral violence and crisis between 1960 to 1966 and the military seized and hold onto power up to 1999 though, with a deceptive intermittent democratic rule for these period. Nigerians happily, joyfully and massively came out and elected leaders of their choice at the poll in 1999 with the enthusiasm and hope that Nigerians must have learnt their lessons to practice the long awaited democracy with the maximum cooperation of all Nigerians so that our nation could join the rest of the democratic nations of the world to enjoy the fruits and dividends of democracy. However, to the utter dismay and disappointment of rational and reasonably thinking Nigerians, the entrance into democracy by the Nigeria state was rather a curse than a blessing. It is in the light of the above that this paper examines the challenges of democratic survival between 1999-2011 in Nigeria. The paper equally concludes that the major problems of Nigeria is selfishness of Nigerians on the basis of tribal, religious and ethnic bigotry. The paper recommends that Nigerians should shun placing ethnic, religion and tribal consideration above national integration because it is only on this premise that Nigeria would thrive and survive democratically Adibe J. (2012), “Boko Haram: One Sect, Conflicting Narratives”, African Renaissance, 9 (1) Agbodike C. C (1999), “African Traditional Religion and Culture as a Tool for National Reconcilliation and Integration in Nigeria”. Nsukka Journal of Humanities Number 10 Alozieuwa S.H.O (2010), “Contending Theories of Nigeria’s Security Challenges in the Era of Boko Haram Insurgency” in the Peace and Conflict Review Volume 7 Issue 1 (Online). Available  from: http://www.review.upeace.org/index.cfm?opciom=o&ejembler=24&c. (Accessed 17/3/2012) Faleti A. S (2006) “Contending Theories of Nigeria Security Challenges in the Era of Boko Haram Insurgency” in Peace and Conflict Review, Volume 7, Issue1 (Online). Available from: http://www.review.upeace.org/index.cfm?opcion=o&ejember=24&c... (Accessed 18th August, 2013) “Fracas in Ogun Assembly as Lawmakers Break Mace”(Online). Available from http://www.enownow.com/news/story.php?sno=11637 (Accessed 17th March, 2013 Guarama I. (2006) in “11 years of Unbroken Civil Rule: Gains, Pains & Expectations” in ’ The Tide’ March 11, 2006 (Online). Available  from http://thetidenewsonline.com/2010/05/28/11-years-of-unbroken-civil-rule-gains-pains-expectations/ (Accessed 17th March,2012). Hassan A.R (2003), “Political Awarenes and Democratic Struggles in Africa: A Fiction of Nigerian Examples” in Kwanashie M. (ed) (2003) Politics and Political Power Relations in Nigeria” . Zaria: Institute of Development        Research Nigeriafirst.org (2012), Debt: Challenge to Nigeria’s Sustainable Development (Online). Available from http://www.nigeriafirst.org/printer_55.shtml (Assessed 5th April, 2012) Ngofa O. (2006), In “11 years of Unbroken Civil Rule: Gains, Pains & Expectations” in ’ The Tide’ March 11, 2006 (Online). Available from http://thetidenewsonline.com/2010/05/28/11-years-of-unbroken-civil-rule-gains-pains-expectations/  (Accessed 18/3/2013) Odoh P.A & Mohammed A. (2012), “ Causes of the Post-April 2011 General Election Violence in Nigeria” being a Presented at the 1st International Conference on Interdisciplinary Research and Innovation: Opporunities            and Platform for Global Sustainable Development” held at Aper Aku    Auditorium, North Core, Federal University of Agriculture, Makurdi, Benue State, Nigeria between 14th-15th November, 2012. Ugochukwu B. (2012), ‘Reforming Nigeria’s Election Tribunals” (Online). Available from Http://www.texas.edu/conferences/africa/ads/1164.html (Accessed 20th March, 2012) Omoruyi O. (2006), “Parties and Politics in Nigeria”(Online) Available from         http://www.dawodu.com/omoruyi4-htm (Accessed 2nd February, 2012) Uzodike U.O & Maiangwa B. (2002), “Boko Haram Terrorism in Nigeira: Causal Factors and Central Problematic” in African Renaissance 9 (1)   https://www.ijbed.org/cdn/article_file/i-4_c-45.pdf Odoh Patrick Abutu Challenges Democracy Survival & Nigeria 5031 3 0

46 https://www.ijbed.org/details&cid=46 2014-04-01 There are several reasons why governments grant tax incentives to businesses. Among other reasons are- regional investment, sectoral investment, performance enhancement, and transfer of technology. Tax incentives have reawaken investors and are extensively used and exploited by agribusinesses in Nigeria to save the agricultural sector from total collapse. Although tax incentives seem to be relevant in promoting the growth of agribusinesses for improved performance, there is growing evidence that short-run gains arising from current deduction of capital expenditure, capital gains income, accelerated depreciation, investment tax credits and tax breaks may adversely affect the financial performance of agribusiness in the long-run. This study therefore assessed agribusiness tax incentives in Nigeria and recommends that tax incentives should be directed at small and growing agribusinesses because they are often short of funds due to their inability to borrow from capital markets. Reduced tax rates or tax holidays may not produce the required results. Measures such as investment tax credits that provide upfront funding might be more effective for agribusinesses in Nigeria. Abou, N and Takor, W (1999) “Tax Incentives in Lebanon”; A Paper Presented at the (UNCTAD) Presented at Expert Meeting on Tax Incentives; 7-8. Section 9 (8a)  Companies Income Tax Act Egeni, M and Obaro, J.J (2006) “Income Tax in Agribusiness”; in Adesola, C.I (Ed.) Income Tax in Nigeria; Ibadan; Heinemann Publishers. Gomes, G.M. (1999) “State Level Tax Incentives in Brazil”; A Paper Presented at the Expert Meeting on Tax Incentives; pp 8-9.   Hasan, A.S. (1994) “Agricultural Income- An End to Controversy”; Agricultural Finance Review; 7 (1) pp 117. Henshaw, J and Smith, A.C (2001) “Income Tax of Agricultural Business Revisited”; Financial Economics Review; 13(2) pp 214-215. Holland, M (1996) “Income Tax Incentives for Investment”; A Ph.D Dissertation Submitted to the Department of Economics and Finance; National University of Singapore. Iyare, B and Alabi, J.O (2001) “Impact of Tax Incentives on the Stock Price of Manufacturing Companies”. International Journal of Financial Management; 12(1); pp 265-266. Iyere, J (2000) “Farm Development Expenditure in Selected Rural Areas in Delta State”; Journal of Industrial Economics; 7(4); pp 113. Jacks M (1996) “Income Tax Incentives for Agribusiness”; The Pakistan Review; 37; (2) pp 142-143. Kiabel, B.D and Nwikpasi, N.N. (2001) Selected Aspect of Nigerian Taxes; Owerri; Springfield Publishers Obst, W.J; Graham, R and Graham, C (2007) Financial Management for Agribusiness; United Kingdom; Land Links Press. Ogundale, E.A (1999) Elements of Taxation; Lagos; Libriservice Nigeria Limited.     Okoye, E.I. and Akenbor, C.O. (2010) “Accounting Policy and Efficient Corporate Tax Planning”; The Certified National Accountant – A Quarterly Journal of Association of National Accountants of Nigeria; 18 (2); pp 42-45. Olabisi, A (2009) “Tax Incentives as a Catalyst for Economic Development”; Journal of Research in National Development. Philip, D (1995) “Corporate Tax Incentives and Economic Growth in Nigeria”; Nigeria Tax News; 2(1) April; pp 163. Stiglitz, J.E (1985) “The General Theory of Tax Avoidance”; National Tax Journal; 38 (3); pp 325. Tanzi, V and Partha, S (1991) “The Role of Taxation in the Development of East Asian Economies”; in I to T and Krueger, A.O (Ed.) The Political Economy of Tax Reform; Sri Lanka. Tanbasi, V.O. (2002) “Assessing the Efficiency of Tax Incentives in Agribusinesses”; Quarterly Journal of Economics; 123 (2): pp 71-73 Uki, J.E (2004) “Taxation and Corporate Financial Policy”; Quarterly Journal of Economics; 125(1); pp 16-24.      Ukpai, N.A (2007) “Management Accounting Practices and Corporate Performance”; A Ph.D Dissertation Submitted to the Department of Accountancy; Rivers State University of Science and Technology; Port Harcourt; pp 66-72 World Development Report (2008)  Agribusiness for Development; Zimbabwe. https://www.ijbed.org/cdn/article_file/i-4_c-46.pdf Oghoghomeh Tennyson An Assessment of Agribusiness Tax Incentives in Nigeria 5536 7 0

47 https://www.ijbed.org/details&cid=47 2014-04-01 Gauteng Province is regarded as Economic hub of South Africa due to its industrialisation, Manufacturing and business. Besides it is also known as the capital City of the country and occupies 1.4 % of land space. It contributes35.6% towards GDP to the country and 10% GDP to the entire African continent.SMEs contribute 42% of employment in the formal economy and 2 million of informal businesses. While close cooperation comprise 78 % of the total registered entities providing more than 20 % annual growth rate. This paper aims to examine the cost and effects of regularising business procedures in Gauteng, South Africa. The objective of the study is to investigate the extent to which regularising business procedures impact on converting SMEs to Pty under the new companies Act. The t-test was used to test the hypothesis and the significance level was p Babbie, E. (2007).The Practice of Social Research. Belmont: Thompson Wadsworth. Bartholomew, K. Antonia, J.Z., & Marcia, J.E. (2000).Coded semi-structured interviews in psychological research. In H.T. Resi& C.M. Judd (Eds),Handbbook of research methods in social and personality psychology (pp. 286-312). Cambridge: Cambridge University Press. Booysen, T. (2010).The New Companies Act compliance.Entrepreneur online newspaper, 09-10 October.Sandton Sun, JHB. Chiloane GE, and Rankhumise, ES. 2012. Small, medium and micro enterprise owners’ perceptions regarding the implementation of the new companies act: A South African perspective. African Journal of Business Management,6(51): 12095-12100. Coolidge, J. &Ilic, D. (2009).Tax Compliance Perceptions and Formalization of Small Businesses in South Africa.World Bank: Policy Research Working Paper, 4992. Davies, R. (2009). Companies Act. South African Government Information. Government Gazette. Davies,  R. 2010. DTI to prepare businesses for New Companies Act.Department of Trade and Industry. South Africa. Djankov.S, La Porta, R., Lopez-de-Silanes, F. &Shleifer, A.  2000. The regulation of entry. Boston: Harvard Institute for Economic Research. Entrepreneur Magazine. 2012. A Basic Guide to the New Companies Act and how it applies to you. Foreign Investment Advisory Service (Fias). 2007. "Sector Studies of the Effective Tax Burden." Report series of studies conductedin Sub-Saharan Africa. World Bank Group, Washington, D.C. www.fias.net/ifcext/fias.nsf/Content/Pubs_BusinessTaxation Field, A. (2009). Discovering Statistics Using SPSS. 3rdEd. Sage publications Ltd. Hitchcock, R. (2009). The New Companies Act (Act 71, 2008); The King III Tm code of governance. Global Competitive Report 2010/2011. King, M. E. (2009).  King Report III on Corporate Governance. The code of governance. Johannesburg, South-Africa. Leedy, P.D. and Ormrod, J.F. (2001).Practical Research Planning and Designing. New Jersey: Merritt Prentice Hall. Maas, G.(2010). Global Entrepreneurship Monitor: based on (2009) Report on Entrepreneurship. London: London Business School Mashamaite, K. (2011). Phasing out of CC in South Africa. Radio interview. Reitz.(2009). New companies Act and its formalization. Financial Reporting Steenkamp.(2009). New companies ACT 0F 2008 and its implementation. SA. South Africa. (1973). Companies Act, No. 61 of 1973: An explanatory guide. Pretoria: Government Printers. South Africa. (2008). New Companies Act, No. 71 of 2008: An explanatory guide. Pretoria: Government Printers. Welman, C., Kruger, F.& Mitchell, B. (2005). Research Methodology. 3rd Ed. Cape Town: Oxford University Press. USAID. (2008). Qualitative and quantitative research on SMEs in Gauteng. Available online at: http://www.slideshare.net/odewa/gauteng-sme-study-2008. Accessed (04/06/2013) https://www.ijbed.org/cdn/article_file/i-4_c-47.pdf Evelyn Chiloane-Tsoka AM Rasivhetshele SME New companies Act business regulations Dti CC and Old companies Act Cost and Benefit 4567 2 0