International Journal of Business and Economic Development
Volume 03 Issue 1 (March 2015)
Issue citation and reference package
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1. An analytical hierarchy process and fuzzy inference system tsukamoto for production planning: a review and conceptual research
Authors: Abdul Talib Bon; Silvia Firda Utami
Published: 06 May 2015
Article URL: https://www.ijbed.org/details&cid=69
References: Nasution, A.H. Production Planning & Controling.  Jakarta: Guna Widya. 1999. Ozdamar, L. Bozyel, M.A. & Birbil, S.I. Theory and Metodology A hierarchical decision support system for production planning (with case study). European Journal of Operational Research. Vol.104. Pp. 403-422. 1998 Ho, C. Evaluating the impact of operating environments on MRP system nervousness. International Journal of Production Research. Vol 25. Pp 4-10. 1989 Mula, J., Poler. R., Garcia-Sabater, J.P., Lario, F.C. Model for production planning under uncertainty : Review. International Journal of Production Economics. 103(1). pp. 271-285. 2006 Mariaty, Pebriana, Sihombing. Production Planning With Fuzzy Linear Programming Approach In PT. Cakra Contact Allumunium Industries. Thesis Master. University of Sumatra Utara Indonesia. 2009 George J. Klir dan Tina A. Folger (1988:138) Business Dictionary, Factor of production, Retrieved August, 21, 2014, From www.businessdictionary.com/definition/factors-of-production.html  Saaty, T.L., 1977, A scaling method for priorities in hierarchical structure, Jurnal of Mathematical Physicology, 15(3), pp 234-28.  Saaty, T.L., 1980, The analytical hierarchy process; planning, priority setting, resource allocations, New York: McGraw- Hill International Book Co. Rezaie, V., Ahmaad, N. Maan., Awang, S. R., Khamahammadi, M. Ranking The Multiple Intelligences of People with Epilepsy Using Analytical Hierarchy Process and Data Envelopment Analysis. Journal of Emerging Technology In Web Intelligence. 2013. 5(2). Academic Publisher. Doi: 104304/jetwi.5.2-98-106.  Pin Fu, Hsin., Wei Lin, Sheng., 2009, Applying analytical hierarchy process criteria of performance measurement for national energy promotion projects, International Journal of Electronic Business Management, 7(1), pp. 70-77.  Dolatabadi, H.R., Yari, A., Faghani, F., Ssharabiany, A.A.A., Forghani, M.H., Emadzadeh, M.K., 2013, Prioritizing of credit rangking criterions of isfahan state banks customers by using AHP fuzzy method, International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(1), pp.303-313.  Saaty, T.L., 1993, The analytical hierarchy process: Decision-making in economic, political, sosial and technological environments. USA: University of Pittsburght.  Vaidya, O.S., Sushil Kumar., 2006, Analytical hierarchy process : An overview of applications, European Journal of Operational Research, Vol. 169, pp.1-29. Ma’arif, M., Syamsul & Tanjung, Hendri. Quantitative Technique For Management. Jakarta: Grasindo. 2003 Chatterjee, Debmallya., Chowdhurya, S., Mukherjee, Bani. A Study of The Application Of Fuzzy Analytical Hierarchy Process (FAHP)In The Ranking of Indian Banks. International Journal of Engeneering Science and Technology 2010. 2(7): 2511-2520 Fashiar, R. Md, Bony., A. Md., Parvez, M., 2014, Application of AHP development of multi-criteria ergonomic approach for choosing the optimal alternative for material handling- A case study and software development to facilitate AHP calculation, International Journal of Engineering Research &Technology, 3(6), pp. 1064-1074 Yusuf, M. Approach Analytical Hierarchy process and Goal Programming Model For Determining The Supplier. Journal Technology. 2009. 2(2): 13-142 Hidayat, Syarif., Marimin., Suryani, Ani., Yani, M. Model Identification and Risk Strategies Added Value In The Supply Chain Of Palm Oil. Journal Industrial Eigeneering. 2012. 4(2) : 89-9
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2. Innovative activity in chosen branches of the tertiary sector in the Czech Republic
Authors: Eliska Jiraskova
Published: 06 May 2015
Article URL: https://www.ijbed.org/details&cid=70
References: Adamska, M. And M. Minárová. 2014. Role of learning organization in building consumer konfidence. E + M Ekonomie a Management. 2014, vol. 14, iss. 1, pp. 62-72. ISSN 1212-3609. Crescenzi, R., etc. 2007. The territorial dynamics of innovation: a Europe-United States comparative analysis. Journal of Economic Geography. 2007, vol. 7, iss. 6, pp. 673-709. ISSN 1468-2702 European Union, 2013. Research and Innovation Performance in Czech Republic. ISBN 978-92-79-30865-9. Gallouj, F. and O. Weinstein. 1997. Innovation in Services. Research Policy. 1997, vol. 26, iss. 4, pp. 397-603. ISSN: 0048-7333 Kotler, P. and G. Armstrong. 2004. Marketing. Praha: Grada Publishing, 2004. ISBN  80-247-0513-3 Maskell, P. 2001. Towards a knowledge based theory of the geographical cluster. Industrial and Corporate Change. 2001, vol. 10, iss. 4, pp. 921-943. ISSN 0960-6491. Miles, I. Innovation in Services. The Oxford Handbook of Innovation, 2005, ISBN 0-19-926455-4 . OECD 2005. Oslo Manual. Guidelines for Collecting and Interpreting Innovation Data. 3rd ed. Paris : OECD 2005. Pazour, M. 2007. Typologie inovačního procesu ve službách. Politická ekonomie. 2007, CES VŠEM, Bulletin CES VŠEM, vol. 10, pp. 9-11. Salter, A. and S. B. Tether, 2006. Innovation in services: Through the Looking Glass of Innovation Studies. Advanced Institute of Management Research and Innovation Studies Centre, Tanaka. Zahradník, P. Investiční prostředí u nás. Conseq, 2013
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3. Impact of Deficient Electricity Supply on the Operations of Small Scale Businesses in North East Nigeria
Authors: Ahmed Ado; Mallo Mangai Josiah
Published: 06 May 2015
Article URL: https://www.ijbed.org/details&cid=71
References: ADB, 2009, Annual Report 2009 as cited by Oseni M O and Pollit M, 2013. Economic Costs of Unsupplied Electricity: Evidence from back up Generation among Firms in Africa. EPRG Working Paper no 1326, 2013 Adenikinju, A., 2005.  An Analysis of the Cost of Infrastructure Failure in a Developing Economy: The Case of Electricity Sector in Nigeria. AERC Research Paper 148, African Economic Research Consortium, Nairobi February 2005 Ajanaku, L., 2007. ‘Battling with Darkness, Tell, May, 28-31 Ajayi, G.A., 1995.  Cost-Benefit Analysis of Captive Power Generation by Manufacturing Industries in Nigeria. Unpublished PhD thesis, Department of Economics, University of Ibadan, Ibadan.  Ariyo, D. (2006). Small firms are the backbone of the Nigerian economy. Retrieved September 14, 2006.    www.afbis.com/analysis/small.htm as cited in Essien  B.S., 2014. Nigerian Business Environment and Growth    Constraints of Micro and Small Scale Manufacturing Industries. American International Journal of Social Science3(6) 2014 Bental, B., and Ravid, S. A., 1982. “A Simple Method for Evaluating the Marginal Cost of              Unsupplied Electricity,” The Bell Journal of Economics, 13, 1, 249-253.42, 2, 79–119. Beenstock, M., Goldin, E., and Haitovsky, Y., 1997. “The Cost of Power Outages in the Business              and Public Sectors in Israel: Revealed Preference vs. Subjective Valuation,” Energy Journal, 18, 2, 39- 61. Caves, D.W., Herriges, J.A., and Windle, R.J., 1992. “The Cost of Power Interruptions in the              Industrial Sector: Estimates Derived from Interruptible Service Programs,” Land Economics, 68, 49- 61. DOE, 2003. A Framework and Review of Customer Outage Costs: Integration and Analysis of  Electric Utility Outage Cost Surveys.  US Department of Energy. Eberhard, Antonne, Vivien Foster, Cecilia Briceño-Garmendia, Fatimata Ouedraogo, Daniel Camos, and Maria Shkaratan. 2009.―Underpowered: The State of the Power Sector in Sub-Saharan           Africa. AICD Background Paper 6, Africa Region, World Bank, Washington, DC   as cited in Foster V and Pushak N., 2011. Nigeria’s Infrastructure: A Continental Perspective. World Bank Policy Research Working Papers no5686. Ekpo, A. H. (2009). ‘The Global Economic Crisis and the Crises in the Nigerian Economy’, Presidential Address to the 50th Conference of the Nigerian Economic Society, September, Abuja-Nigeria. Fan, Q. (2003). Importance of SMEs and the role of public support in promoting SME develoopment.World Bank as cited in Essien B.S., 2014. Nigerian Business Environment and Growth Constraints of Micro and Small Scale Manufacturing Industries. American International Journal of Social Science 3(6) 2014 FGN, 2008. Investment Opportunities in the Nigerian Power Sector and Investors’ Comforts guide. A publication of the Federal Ministry of Power, Abuja 2008 FGN, 2010. Roadmap to Power Sector Reform. Presidential Speech at the Unveiling of the Government Power Sector Reform Roadmap, held at the Eko Hotel and Suites Lagos August 2010 Foster V and Pushak N., 2011. Nigeria’s Infrastructure: A Continental Perspective. World Bank Policy Research Working Papers no5686. Foster,V and Steinbuks, J., 2008. Paying the Price of Unreliable Power Supplies; In- House Generation of Electricity in Africa. Africa Infrastructure Country Diagnostic Working Paper      No 2 Hairs, FJ, Anderson, ER, Tatham, LR and Black CW., 1998. Multi Variate Data Analysis. 5th Ed. Prentice Hall. Ibrahim, U., 2008. An Analysis of the Strategic  Factors that Affecting the Performamcne of Small and Medium Industries. An unpublished Phd Thesis Submitted to Sant Clement University  Iwayemi, A., 2008 Nigeria Dual Energy Problems; Policy Issues and Challenges. International Association of Energy Economists Iyanda, O., 1982.  “Cost and Marketing Implications of Electric power Failures on high Income  Households in Lagos”. The Nigerian Journal of Economic and Social Studies, 24(2): 169–84. Lawal, L., 2008. Nigeria; a Case Study in Power Shortages. Published in the Punch Newspaper April 10, 2008 Lee, Kyu Sik and Anas, A., 1989. Manufacturers’ Responses to Infrastructure Deficiencies in Nigeria Private Alternatives and Policy Options. Infrastructure and Urban Development Department,          The World Bank, Lee, K.S. and A. Anas. 1991. “Manufacturers’ responses to infrastructure deficiencies in Nigeria: Private alternatives and options”. In A. Chibber and S. Fischer, eds., Economic Reform in Sub-Saharan Africa. A World Bank Symposium . Adenikinju, A., 2005.  An Analysis of the Cost of Infrastructure Failure in a Developing Economy: The Case of Electricity Sector in Nigeria. AERC Research Paper 148, African Economic Research Consortium, Nairobi February 2005 Lee, K.S and A. Anas. 1992. Impacts of Infrastructure Deficiencies on Nigerian Manufacturing: Private Alternatives and Policy Options. Infrastructure and Urban Development Department Report No. 98. World Bank, Infrastructure and Urban Development Department, Washington, D.C. Lee SK,Verma, S and Murray M,1996. Why Manufacturing Firms Produce Some Electricity                Internally. World Bank Policy Research Working Paper, 1605. MAN, 2007. Economic Review 2003-2006. A publication of the Manufacturers Association of Nigeria Olugbeng, K. T., Jumah, A., and Phillips, D.A., 2013. Current and Future Challenges of Electricity  Market in Nigeria in the face of Deregulation Process. African Journal of Engineering Research    1(2). Onuaha, K.C., 2010. The Electricity Industry in Nigeria: What are the Challenges and Options           Available to Improve the Sector? Centre for Energy, Petroleum and Mineral Law and Policy – University of Dundee. Oseni M O and Pollit M, 2013. Economic Costs of Unsupplied Electricity: Evidence from back up Generation among Firms in Africa. EPRG Working Paper no 1326, 2013. Osotimehin, K. O.; Jegede, C. A.; Akinlabi, B. H., and Olajide, O. T., 2012. An Evaluation of the Challenges and Prospects of Micro and Small Scale Enterprises Development in Nigeria. American Journal of Contemporary  Research. Reinikka, R., & Svensson, J., 2002. Coping with Poor Public Capital. Journal of Development Economics, 69, 51 – 69. Uchendu, O.A ., 1993. “The economic cost of electricity outages: Evidence from a sample study of industrial and commercial firms in the Lagos area of Nigeria”. CBN Economic and Financial Review, 31. Uda, E. N., 2010. Industrial Development, Electricity Crisis and Economic Performance in Nigeria. European  Journal of Economics, Finance and Administrative Sciences. Issues 18, 2010 Ukpong, I.I., 1973. “The Economic Consequences of Electric Power Failures”. The Nigerian  Journal of Economic and Social Studies, 15(1): 53–74. World Bank , (2004) Manufacturing and Investment in the Sub-Saharan Africa. Washington D.C: The World Bank Publication
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4. Supply chain responsibilities and the need for an integrative ethic Management in Emerging Economies
Authors: Lothar Auchter
Published: 06 May 2015
Article URL: https://www.ijbed.org/details&cid=72
References: Ahmad, A. (2004): Child Labour in India: A Politico-Legal Study, Kalpaz Publications, Delhi. Auchter, L. (2014): Sweated Labour in Sri Lankan Tea Plantation: Child Labour Analyzed by Integrated Social Contract Theory, in: Proceedings on 3rd International Conference on Management and Economics 2014, University of Ruhuna, Matara Sri Lanka, pp. 97-110. Auchter, L. (2013): Managing Ethical Issues: How ISCT Can Help to Fight Corruption And Child Work – A Comparative Study, Journal of Business and Retail Management Research (JBRMR) Vol. 7 Issue 2, pp. 138-151. Donaldson, T. / Dunfee, T. (1994): Toward a unified conception of business ethics: Integrative Social Contracts Theory. The Academy of Management Review, vol. 19, No. 2 (Apr. 1994): pp. 252-284. Donaldson, T. / Dunfee, T. (1999): Ties that Bind: A Social Contracts Approach to Business Ethics. Harvard Business School Press: Boston. Dunfee, T. (2006): A Critical Perspective of Integrative Social Contracts Theory: Recurring Criticisms and Next Generation Research Topics. In: Journal of Business Ethics 68: pp. 303-328. Dunfee, T. / Smith, C. / Ross, W. (1999): Social Contracts and Marketing Ethics. In: Journal of Marketing vol. 63 (3): pp. 14-32. Edmonds, E. (2007): Child Labor, IZA Discussion Paper No. 2606, Available at: http://ftp.iza.org/dp2606.pdf [15.06.2012]. Fair Labor Association (2012): Research Report: Understanding the Characteristics of the Sumangali Scheme in Tamil Nadu Textile & Garment Industry and Supply Chain Linkages. ILO (2006): Indus Child Labour Survey: An Analysis of Results. International Labour Organization: New Delhi. ILO (2007): Child Labour Facts and Figures: An Analysis of Census 2001. International Labour Office: Geneva. ILO (2012): Convergences: decent work and social justice in religious traditions: A handbook. International Labour Office: Geneva. ILO / IPEC (2007): Towards an internationally accepted statistical definition of child labour: children’s activities and their definitions. Available at: http://www.ilo.org/ipecinfo/product/download.do?type=document&id=7871 [10.06.2012]. Sakamoto, S. (2006): Parental Attitudes toward Children and Child Labor: Evidence from Rural India, Hi-Stat Discussion Paper Series No. 136. Available at: http://hermes-ir.lib.hit-u.ac.jp/rs/bitstream/10086/13699/1/D05-136.pdf [15.06.2012]. SOMO and ICN (2011): Captured by Cotton, Exploited Dalit Girls Produce Garments in India for European and US markets. SOMO and ICN (2013): Time for Transparency – The case of the Tamil Nadu textile and garment industry. OECD (2003): Combating Child Labour: A Review of Policies. OECD Publications, Paris. OECD (2011): OECD Guidelines for Multinational Enterprises, 2011 Edition, OECD Publishing. Peccoud, D. (2004): Philosophical and Spiritual Perspectives on Decent Work, International Labour Office, Geneva. Weiner, M. (1991), The Child and the State in India: Child Labor and Education Policy in Comparative Perspective, Princeton U Press, Princeton. Wempe, J. (2009): Industry and Chain Responsibilities and Integrative Social Contracts Theory. In: Journal of Business Ethics 88: pp. 751-764.   Internet Aktiv gegen Kinderarbeit: http://www.aktiv-gegen-kinderarbeit.de/welt/asien/indien/ [17.06.2012]. http://www.aktiv-gegen-kinderarbeit.de [20.06.2012]; Caux Round Table: About Caux Round Table: http://www.cauxroundtable.org/index.cfm?&menuid=2 [22.06.2012]. Caux Round Table: Principles for Busienss: http://www.cauxroundtable.org/index.cfm?&menuid=8 [22.06.2012]. European Parliament: The Charter of Fundamental Rights of the European Union: http://www.europarl.europa.eu/charter/default_en.htm [20.06.2012]. ILO: List of Ratifications of International Labour Convention No. 138: http://webfusion.ilo.org/public/db/standards/normes/appl/appl-byConv.cfm?hdroff=1&conv=C138&Lang=EN [20.06.2012]. ILO: List of Ratifications of International Labour Convention No. 182: http://webfusion.ilo.org/public/db/standards/normes/appl/appl-byConv.cfm?hdroff=1&conv=C182&Lang=EN [20.06.2012]. India Tribune: Over 60 million child laborers in India: http://www.indiatribune.com/index.php?option=com_content&view=article&id=2884:over-60-million-child-laborers-in-india&catid=125:general-news&Itemid=400 [17.06.2012]. Jugendarbeitsschutzgesetz  http://www.gesetze-im-internet.de/jarbschg/__5.html M Venkatarangaiya Foundation: Campaigns: http://www.mvfindia.in/camp.htm [17.06.2012]. Ministry of Home Affairs India: Provisional Population totals: India Census 2011: http://censusindia.gov.in/2011-prov-results/indiaatglance.html [17.06.2012]. Oikonomia: Introducing Child Labour in India: http://www.oikonomia.it/pages/ott2000/introducingchildlabourinindi.htm [17.06.2012]. PRS Legislative Research: The Child Labour (Prohibition and Regulation) Amendment Bill, 2012: http://www.prsindia.org/billtrack/the-child-labour-prohibition-and-regulation-amendment-act-2012-2553/ [04.12.2012]. The Hindu: Child labour to go in non-hazardous units too: http://www.thehindu.com/news/states/karnataka/article2826411.ece [26.06.2012]. The World Bank Group: Corruption and Economic Development: http://www1.worldbank.org/publicsector/anticorrupt/corruptn/cor02.htm [05.06.2012]. UNICEF: India: http://www.unicef.org/infobycountry/india_background.html [17.06.2012]. United Nations: Convention on the Rights of the Child: http://treaties.un.org/Pages/ViewDetails.aspx?src=TREATY&mtdsg_no=IV-11&chapter=4&lang=en [20.06.2012]. United Nations: The Foundation of International Human Rights Law: http://www.un.org/en/documents/udhr/hr_law.shtml [22.06.2012]. World Socialist Web Site: Exploitation of child labourers in India:  http://www.wsws.org/articles/2006/jun2006/indi-j08.shtml [17.06.2012]
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5. The role of diversification strategies in the economic development for oil-depended countries: - The case of UAE
Authors: Ahmed Zain Elabdin Ahmed
Published: 06 May 2015
Article URL: https://www.ijbed.org/details&cid=73
References: Akpinar, Mirat, internationalization & diversification a study on the drivers of Growth Strategies Journal of Global Business Issue. Volume 3 issue : 2 2009 page 1. Annual Economic Report (2012). Gulf News – Jan. 26. 2015. Gulf News Dec. 2014 Hamad Al-Hashemi, Tomas Lamanausks, Ali Abu Kumail, Golib Kholjigitov and Angela Antony, :Abu Dhabi – UAE Petrochemical cluster, Micreconomics of competitiveness : firms clusters and Economic Development. Haryopratomo, Sauja Kos, lavin Samtani, Sheela Subra mmnian, and Jay verjea : the Dubai Tourism Cluster from the desert to the dream, microeconomics of competitiveness 6 May 2011 harvard business school. Heyderiech, Florian 2010 "Economic Diversification: Evidence for the United Kingdom, Joveary – April 2010. Volume :16 issue : 1 page 71. Hvidt, Martim, Kuwait Programme on Development, Government and Governance and Globalisation in the Gulf States. Inflation data. Com. International Monetary Fund. Maskell, Peter, Heikki Eskelinen, lngjaldur Hannibalsson, Adners Malmberg and Eirik Vatne : Competitiveness Localized learning and regional development specialization and prosperity in small open economy: Routledge Frontiers of Political Economy 1998. Ministry of Energy UAE – www.moenr.gov.ae. Porter, Michael E "Regions and competitiveness implications for Saudi Arabia" Global Competitiveness Forum Riyadh, Saudi Arabia, January 26. 2010. Porter, ME Building a competitive UAE Economy : the New Learning Dubai, UAE 7 May 2003. Porter, Me UAE competiveness for the third Millennium: The Role of Government. Institute for strategy and competitiveness. Harvard business school Dubai, UAE January 24, 2010. Shackmerone, Yochanan : Economic Development in the Middle East : Penn Institute for Economic Research : University of Pennsylvhania USA. 2004. Sharply, Richard, the Challenges of Economic Diversification Tourism : The Case of Abu Dhabi : International Journal of Tourism Research. Wiley Inter Science 10 April 2002, p221-235.Shihab, Mohamed : Economic Development in the UAE. The Abu Dhabi Economic vision 2030 the document developed by: General ………….. at the Executive council, department of planning & Economy, and Abu Dhabi Council for Economic Development November 2008. The UAE's National Bureau of Statistics – web site  UAE vision 2021.UAE vision 2021. www.vision 2012.ae. Ugo Fasano, "Diversification om oil Dependent Economics: The experience of the GCC countries : UNFCCC workshop Tehran, October 18 – 19, 2003. Ulrichsen, Kristian Coutes, Repositioning the GCC States in the Changing Global Order: Journal of Arabian Studies 1,2 (December 2011), pp. 231 – 247.WAM Dec. 2014 World Bank Report : Prospects for the Global Economy : Hopes, reality, and risks April 2013 Washington, D.C. World Economic Forum.
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6. Correlates of state government finances and the Nigerian economy
Authors: John C. Imegi
Published: 06 May 2015
Article URL: https://www.ijbed.org/details&cid=74
References: Adesola, S. M.() Income tax law and administration in Nigeria. Obafemi Awolowo University   Press, Nigeria. Cardin, N.A, Glaeser, M., & McGuire, T. J. (2003).Tax incentives and the city Brookings. Wharton Papers on Urban Affairs, 95-132. Carroll, M I, Davis, T & Smith, R (1998). Taxing the state government: implication on the US Economy.  Economic Research Review; 17 (3); 87-89 Davis, H. & Magnus, R. P (2000). Reform toward ad valorem property tax in transition economies: fiscal and land use benefits. Land and Real Estate Initiative, Washington, DC: World Bank. Davis, M & Magnus,  J (2004). Micro and Macroeconomics of Tax Reform: Indonesia. In Bird, R. M., & O. Oldman (eds.) Taxation in Developing Countries, 4th ed. London: John Hopkins. Engen, M & Skinner, T. (2000) Capital gains tax realizations and tax rates: New Evidence from Time Series. National Tax Journal, 53(3); 663. Fazzari, R; Hubbard, J & Bruce, W (1998). Comprehensive tax reform: Indonesia experience; International Journal of Taxation, 12 (1) ; 31-43 Gbosi, A. (2004)  Public finance and fiscal policy. Port Harcourt. Ghali, D. P. (2002) Taxation for economic development: a case study of Uganda. Nairobi, Kenya: East African Publishing House. Gills, M (1989) Comprehensive tax reforms: the Indonesian experience, 1981-1988. In Gills, M. (ed.) Tax Reform in Developing Countries, Providence: Duke University Press. Hall, R. E & Jergenson, D. (1967). Low tax, simple tax, flat tax. New York, McGraw-Hill Mullen, T & Williams, R. S (1994) Taxation and economic growth: the state of the economic literature. New England Economic Review, March/April, 3-13 Naiyeju, J. K. (2010). Value Added Tax:  the facts of positive tax in Nigeria. Africa Research Review, 5 (2), 56-68 Ndukwe, E.C. (1991). An analytical review of Nigeria’s tax system and administration. Paper presented at a National Workshop on Tax Structure and Administration in Nigeria, Lagos, 15-17 May. Odusola, A. (2006). Tax policy reforms in Nigeria. Research Paper No 2006/03; World Institute for Development Economic Research. Opuene, F. (2006). A Theory of taxation in Nigeria. Port Harcourt; Sherbrooks Publishers. Phillips, A.O (1991).Formulation of an effective tax policy. Paper presented at a National Workshop on the Nigerian Tax System and Administration in Nigeria. Lagos, 15 -17 May. Prescott, K. M. (1974).Taxation and the cost of capital. Review of Economic Studies; 41(1) 21-35. Reinhand, R. Koester, P. & Roger, S.(1989) The general theory of tax avoidance. National tax Journal; 38(3), 325-337 Romer, B. R., & Romer, J. (2007).The determinants of revenue performance. In R. Bahi, J. Martinez-Vazquez, & J.M. Youngman, Making the Property Tax Work: Experiences in Developing and Transitional Countries; pp. 35-57.
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7. Operating revenue changes in a demutualized stock exchange
Authors: Mohamed Hesham Abdel-Hafez
Published: 06 May 2015
Article URL: https://www.ijbed.org/details&cid=75
References: Aggarwal, R. (2002), "Demutualization and Corporate Governance of Stock Exchanges", Journal of Applied Corporate Finance, Vol. 15, No. 1. Akhtar, S. (2002), "Demutualization of Stock Exchanges-Problems, Solutions and Case Studies" Allen, F., J. McAndrews and P. Strahan (2002), " E-Finance: An Introduction", Journal of Financial Services Research, Vol.22 (1), 5-27. Altaf, S. (2009), "Demutualization of Stock Exchanges; A Case Study: London Stock Exchange and Hong Kong Stock Exchange", University of SKOVDE- School of technology and society De Sa', J. (2009), "Corporate Governance-Demutualization of Stock Exchanges; An Analysis of its Benefits. Di Noia, C. (1998), " Customer Controlled Firms: The Case of Stock Exchanges, Working paper, Wharton School R.L. White Center for Financial Research. Domowitz, I., Steil, B., "Automation, trading Costs and the structure of the securities trading industry. Brookings-Wharton papers on financial services, 33-81. Galper, J. (1999), "Three business models for the stock exchange industry", a working paper, International Federation of stock exchanges. Hughes Pamela S. (2002), "Background Information on Demutualization" in Akhtar, Shamshad (2002), "Demutualization of Stock Exchanges-Problems, Solutions and Case Studies". Hughes, Pamela and Zargar, Ehsan. May 2006. “Exchange Demutualization.” Blake. Cassels and Graydon LLP; available on-line: www.balkes.com  Lee, R. (1998), "What is an Exchange? The Automation, Management and Regulation of Financial Markets", Oxford University Press. Lee, R. (2002), "The Future of Securities Exchanges", Brookings-Wharton Papers on  Financial Services. Macey, J and M. O'Hara (2004), "From Markets to Venues: Securities Regulation in an Evolving World", pp. 11 (NYSE, May 2003). McIntyre, H. (1999), "ECN and ATS…The Electronic Future",  http://www.Soforum.com/Libarary/ ccn_ats.shtml#INTR Mishkin, F.S. and P. Strahan(1999), "What will Technology do to Financial Structure?, working paper, Brookings-Wharton papers on financial services, 249-277. Ochtere, I. (2006), "Stock Exchange Self Listing and Value Effects", Journal of Corporate Finance, PP.926-953. Robb, J.A. and Cromble, A.N.(2006a), " Defeating a Demutualization: a Case Study. http://nz.coop/reserch.html , PP.1-16. Scullion, M. (2001), "The Compaq Handbook of World Stock, Derivatives and Commodity Exchanges. Chapt. Demutualization: The Challenges Facing Global Exchanges. Steil, B. (2002), " Change in the Ownership and Governance of Securities Exchanges: Cases and Consequences", The Wharton School- University of Pennsylvania.
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8. Value added tax and the financial performance of quoted Agribusinesses in Nigeria
Authors: Uwaoma Ironkwe; George T. Peter
Published: 06 May 2015
Article URL: https://www.ijbed.org/details&cid=76
References: Adedeji, B.A. (2004) Accounting theory and regulatory framework; Lagos; First Success Associate. Aim, J. and Martinez, J. (2006) Tax morale and tax evasion in Latin America: An M.Sc Thesis; Greorgia State University; 114. Akinmayowa, G. I. (2006) Impact of increase in value-added tax (VAT) on banks’ effectiveness; Financial Economic Review; 19(2); 164. Bradford, J. (2000) A global survey on tax reforms; IMF Working Paper; Washington, D.C.L PP16. Fama, E.F. and French, K. (1998) Taxes, financing decisions and firm value; Journal of Finance; 53(1); pp 819. Ivkovic, Z.J; Poterba, T and Weisbenner, S (2004) Tax—motivated trading by individual investors; International Journal of Finance for Asia Economies; 22 (1); 181. Joulfaian, D and Rider, M. (1998) Differential taxation and tax evasion by small business; National Tax Journal; 51(4); 676. Olabisi, A. (2004)  VAT-its implications on business; International Business Research; 11(3); 66. Oriakhi, D.E. (2002) Introduction to public finance; Benin City; Mindex Publishing. Stone, B. and Winn, P.P. (2002) Taxation and tax planning; Cambridge; Cambridge University Press. Welkazi, K.H. (2006) Value-added tax and withholding Tax; London; Longman Publishers. Zikmund, W.G. (1991) Business research methods; Chicago; Dryden Press.
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9. The relationship between the understanding of philosophy of sufficiency economy and the living standard: the case study of sufficiency economy community in lower northern region of Thailand
Authors: Wanakiti Wanasilp
Published: 06 May 2015
Article URL: https://www.ijbed.org/details&cid=77
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10. The new determinant creation theory: a way to attract new foreign direct investment flows
Authors: Juan Carlos Botello Osorio; Martin Davila
Published: 06 May 2015
Article URL: https://www.ijbed.org/details&cid=78
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11. The role of information communication technology (ICT) in enhancing productivity in local government administration in Benue State, Nigeria
Authors: Sev Joseph Teryima; Ayegba Sunday
Published: 06 May 2015
Article URL: https://www.ijbed.org/details&cid=79
References: Agboola, A.A. (2006). Information and Communication Technology (ICT) in Banking Operations in Nigeria. OAU: Ile-Ife, Nigeria. Ahmed, H. et al (2006). Measuring the Impact of ICT on Women in Bangladesh. Available: http://iec.cugh.Edu.on/worldcom2006?EEE4168.pdf. Arokoyo, T. (2008). The Use of Information and Communication Technologies in Nigeria Agricultural Extensions Services. In Orgundamoru, B.O. Ed, Agricultural Extension Methodologies. Ayo, C.K. (2006). The Prospects of E-commerce Implementation. Nigeria, Journal of Internet Banking and E-commerce, 11(3). Bagozzi, R.P. Davis, F.D. and Warshand, P.R. (1992). Development and test of a theory of technological learning and Usage. Human Relations, 45(7): 660-685. Cole, G.A. (2002). Personnel and Human Resource Management. 5th Edition; London: Biddles Limited. George, J.M. and Jones, G.R. (2006). Contemporary Management. 4th Edition; Boston: Irwin McGraw Hill. Griffins, R.W. (1997). Management. 5th Edition; New Delhi: A.I.T.B.S Publishers and Distributors. Gurmurthy, A. (2004). Gender and ICTS: Overview Report. Bridge Development. Kagbajola, D. (2004). The Impact of Information Technology on Nigerian Economy: A Study of Manufacturing and Service Sectors in Southwestern and Southeastern Zones of Nigeria. African Technology Policy Studies Network Nairobi Working Paper Series No. 39.  Mike, J. (2002). Information and Communication Technology (ICTS) as Tools for Improving Local Governance in Africa. Study done on the 25 September in the framework of the UNESO Cross-Cutting Project on e-Governance Capacity Building.  Ogala, E. (2003). Computers and Human Development in the 21st Century. Journal of Economics and Management Studies, Vol. 1. No. 1, July-December 2003. Rao, S.S; Mett, G. and Mong, C.A. (2003). Electronic Commerce Development in Small and medium Sized Enterprises. Business Project Management Journal, 9(1), 1-32.  Sani, A.U. (2010). Globalization and the Future of African Continent. International Journal of Economic Development, Research and Investment, 1(1). Sev, J.T. (2000). Modern Information Communication Technology in the Nigerian Banking Industry. African Journal of Economy and Society; Vol. 2, No. 2, January – December, 2000. United Nations Economic and Social Council (2000). Ministerial Declaration on Development and International Cooperation in the 21st Century. The role of Information and Communication Technology in the Context of a Knowledge-based global Economy. Available: http://www.un.org/documents/ecosco/decs/200/e2000.iapdf. Woherem, E.E. (2001). Information and Communication Technology in the Nigerian Banking Industry. Lagos: Spectrum Books Limited. Wright, P. and Noe, R. (1996). Management of Organizations. Boston: Irwin McGraw-Hill.  
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