Volume 10, Issue 6, June 2022 Edition - GSJ Journal Publication

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Determining the Effects of Value-Added Tax to Online Retail Sale of Foodstuffs in Akeed Company, Oman []


As technology advances and enters societies, many people have preferred to shop for food items from the locations available in each country, as many people have benefited from this since the beginning of the COVID-19 pandemic. After the decision to implement value-added tax on food, there are several retail companies that have implemented this, including Akeed, which is an online retail business in Oman. The introduction of value-added tax, such as mobilizing customers to buy, has reduced the purchasing power of many foodstuffs, and has also led to a decrease in the number of consumers. The descriptive analysis method was used in this study, and the questionnaire and the interview were used to collect the primary data with questionnaire’s respondent’s totalling 119. The main result showed that the stability of the company in the market is the most important to prove its strength in the field of retail sales. The company has implemented some strategies to mitigate the effects of value added in the company. This contributes to spreading awareness about product price changes, and contributes to reducing the effects on the consumer of the value added tax. Keywords: Oman foodstuffs, value-added tax, online retail, Oman value-added tax

EVALUATION of NON-PERFORMING LOANS and ITS IMPACT to OVERALL FINANCIAL PERFORMANCE of FINANCING and LEASING COMPANIES : CASE of OMAN []


Abstract Purpose: This research paper was conducted to evaluate and investigate on the impact of non-performing loans (NPLs) on the financial performance of financing and leasing companies in Oman. This research has covered research objectives such as the evaluation of the factors of NPLs on financing and leasing in Oman, determining the influence of NPLs on financial performance of financing and leasing in Oman and the evaluation of the impact of the decline and incline of NPLs to Oman’s economy. Design/methodology/approach: This research paper used the descriptive quantitative approach to collect information. The questionnaire was distributed among 150 respondents of 5 NPLs organizations and after data collection, the data has been analyzed through SPSS 23.0 software. Findings: The ultimate objective of the research was to look at the link between NPLs and financial performance of financing and leasing companies in Oman. The descriptive statistics for external factors depicts that externally mostly global crises (Mean= 3.6, S.D= 1.08) and stock share prices (Mean= 3.88, S.D=1.05) impacted loans which turn it into non-performing loans while inflation in economy negatively influence NPLs having low mean and S.D from all other external factors it means inflation affected NPLs but not at that extent which other factors impacted. Research limitations/implications: Restrictions point to the limitations that analysts experience when conducting research. When analyzing the relationship between the NPL and the financial processes of financial and leasing companies, the analyst experiences some limitations in this consideration, such as limited time period, limited test measurement, etc. Social Implications : There should be no social harm during the investigation process. It involves challenges in individual contact, separation or any other physical and emotional injury. Originality / Value: No research was found regarding the financial NPLs performance. This research was an attempt to tackle the situation and thrown light. Keywords: NPLs, financial performance, financing and leasing companies, non-performing loans

survey : LINKING LOCAL INSTITUTIONAL COORDINATION TO CLIMATE CHANGE ADAPTATION IN THE AGRICULTURE SECTOR: INSIGHTS FROM MKUSHI DISTRICT, ZAMBIA. []


Global climate adaptation plans risk resulting in climate maladaptation and shocks when there are inapt institutions. Adaptation strategies require a multidisciplinary approach from all sectors with various institutions playing vital roles in the implementation of sustainable locally adaptable and results-oriented projects. For decades, various governments, development practitioners, and international organizations have made concerted efforts in tackling large-scale climate events. These stern initiatives form part of the Millennium Sustainable Development Goals (SDGs), specifically SDG 13 meant to combat climate change. This study sought to examine the effectiveness of local climate change institutional coordination in climate change adaptation. The study used a mixed-method approach based on informants’ knowledge and experience to examine the effectiveness of adaptation strategies in Musofu and Nkumbia areas of Mkushi. The Chi-square was employed for the analysis of quantitative data and thematic analysis of the qualitative data. Examining the effectiveness of institutional climate change coordination for adaptation and mitigation is one of the key components of achieving net-zero or below 2o C which is often overlooked, hence, the need for this study. Results from this study show that local climate change institutional coordination for adaptation is not effective and sustainable due to the absence of NGO support, lack of financial support to the ministry of agriculture, lack of adaption capacity, and institutional failure to mobilize funds. This study serves as insight information for relevant stakeholders on critical areas, which ought to be prioritized to reduce the locals’ vulnerability to climate hazards. Further research is needed on the influence of funding on local institutions that coordinate climate change adaptation activities. Conclusions and recommendations can assist in formulating policies to improve CCA. Keywords: Adaptation, Mitigation, Climate change adaptation activities, Climate change, Institution, Public-private partnership.

A Study on The Impact of The Performance Appraisal System On Organizational Performance In OQ Company. []


In today's business world, individuals are regarded as the most important factor in determining an achievement. As a result, reputable organizations are attempting to employ the greatest human resources offered in the market in order to retain their reputation in the future. This study is based on the effect of the performance appraisal system on organizational performance in the OQ Company. Organizational performance has been demonstrated to be positively impacted by performance assessment methods. Why would performance appraisals be conducted for employees? Would it be to improve efficiency and locate shortfalls, or to determine if employees were able to increase their involvement in their jobs and increase the productivity of the organization? Evaluating the employee on a continuous and regular basis helps to improve his performance and contributes to achieving the company's goals. Keywords: performance appraisals, Human Resources, Organizational performance, productivity, creativity, Quality of working life.

THE EFFECT OF TAX WARNING LETTER, TAX COLLECTION LETTER, AND LETTER OF REQUEST FOR DATA AND/OR INFORMATION EXPLANATION ON TAX REVENUES MEDIATED BY TAXPAYER COMPLIANCE: A CONCEPTUAL MODEL. []


Based on the tax realization data table of KPP PMA Lima Jakarta or the Five-Year Tax Office of Foreign Investment, it is known that from 2015 to 2020 there has never been an achievement of tax revenue as targeted by the Indonesian government. This study is aimed at examining the collection of Tax Revenue by examining the effect of tax warning letter, tax collection letter, and letter of request for data and/or information explanation on tax revenue using taxpayer compliance as a mediating variable. This paper proposes a conceptual model in this regard and is equipped with research background, literature review, hypotheses, and research methods. By applying this paper, the effect of tax warning letter, tax collection letter, and letter of request for data and/or information explanation on tax revenue using taxpayer compliance as a mediating variable will be known.

THE EFFECT OF COMPETENCE AND WORKLOAD ON THE WORK PRODUCTIVITY OF AUDITORS WITH JOB SATISFACTION AS A MEDIATING VARIABLE: A CONCEPTUAL MODEL (A CASE STUDY IN THE INTERNAL AUDITORS OF THE INSPECTORATE GENERAL OF THE MINISTRY OF MANPOWER) []


Based on data from the results of supervision of auditor assistance in 2020 and 2021 at the Inspectorate General of the Ministry of Manpower of the Republic of Indonesia, it is known that the percentage of reports that are completed on time has decreased. This is indicated by the number of timely reports of 89.36% in 2020 and 86.11% in 2021. This study was aimed at examining the effect of competence and workload on auditors' work productivity by using job satisfaction as a mediator variable. In this regard, this paper proposes a conceptual model along with its research background, literature review, hypotheses, and research methods. By applying this paper, it will be known the status of the effect of competence and workload on the work productivity of auditors with job satisfaction as a mediator variable.

THE EFFECTS OF TRAINING, EMPLOYEE PLACEMENT, AND CAREER DEVELOPMENT ON ORGANIZATIONAL COMMITMENT WITH JOB SATISFACTION AS A MEDIATOR VARIABLE: A CONCEPTUAL MODEL (DEPARTMENT OF INFRASTRUCTURE 1 OF PT. ADHI KARYA (PERSERO) TBK.) []


Based on the project plan and realization data at the Department of Infrastructure 1 PT Adhi Karya (Persero) Tbk during the 2017-2020 period, the majority of the project's profit achievement was not in accordance with the plan. The department considers that the commitment of its employees to the company is still low. This study aimed to examine the effect of training, employee placement, and career development on organizational commitment by using job satisfaction as a mediator variable. A conceptual model has been proposed in this regard. This paper has been equipped with a research background, literature review, conceptual model, hypothesis, and research method. The application of this paper will establish the effects of training, employee placement, and career development on organizational commitment by using job satisfaction as a mediator variable.

Impact of Organisational Design on Organisational Effectiveness and Employee Engagement in a Corrections Environment []


The purpose of the study was to determine if organisational design has an impact on organisational effectiveness and employee engagement in a corrections environment. The study entailed review of literature to establish if organisational design had an impact on organisational effectiveness and employee engagement. This was supported by primary research in form of interviews which were conducted with previous employees of the Department of Correctional Services to confirm if they had the same understanding as that established in the literature review, furthermore, the interviews established if the organisational design had an impact on organisational effectiveness and employee engagement in a corrections environment. A literature study conducted sufficiently demonstrated that organisational design has an impact on organisational effectiveness and employee engagement. The participants of the interviews, through their opinions, confirmed that organisational design had an impact on organisational effectiveness and employee engagement in a Corrections environment. Furthermore, organisational design was seen as an enabler of the 4th Industrial Revolution (4IR) and the United Nations Sustainable Development Goals of 2030. The Corrections environment was severely impacted by the Covid19 pandemic and participants who were closely exposed to the Covid19 pandemic felt that organisational design can enable Corrections to manage future pandemics better.

EFFECTS OF CONCEPT MAPPING AND SIMULATION STRATEGIES ON BIOLOGY STUDENTS’ ACADEMIC PERFORMANCE IN NERVOUS COORDINATION []


This study was carried out to investigate the effects of concept mapping and simulation strategies on biology students’ academic performance on the concept of nervous coordination. Three research questions and three null hypotheses were generated to help guide the study and these hypotheses were tested at .05 level of significance. Quasi-experimental research design using non-randomized pretest-posttest was adopted for the study. The study was conducted in two co-educational secondary schools in Ibiono Ibom Local Government Area of Akwa Ibom State. Purposive sampling technique was used to select the two schools for the study. 107 senior secondary three (SS III) Biology students made up the sample for the study. A researcher developed instrument, Biology Performance Test (BPT) with a reliability coefficient of 0.83 was used in collecting data. Data collected were analysed using descriptive statistics and Analysis of Covariance (ANCOVA). From the results, it was found that significant difference existed between the academic performances of biology students taught nervous coordination using simulation strategy and those taught using concept mapping strategy. The results also indicated that gender significantly influenced the academic performance of students taught nervous coordination using concept mapping. Based on the findings, the following recommendation were made; biology teachers should adopt simulation strategy in teaching nervous coordination in order to enhance students’ academic performance in biology in secondary schools.

Epithelial Delicacy Syndrome []


Epithelial delicacy syndrome is an autosomal genetic disease that has swear effects on human body. It raises water filled blisters on hand, mouth, foot and every other skin portion that expose in sun light. In this disease injury on epidermis can’t be relief after wash with cold water. It carries gene on X-chromosome so the rate of effect shown equally in male and female.

SIMULATION OF WAITING LINE SYSTEM (A CASE STUDY OF FEDERAL POLYTECHNIC IDAH MEDICAL CENTER) []


Organizations that provide services generally come under the intense pressure of balancing between reducing the time customers spend in their facilities and the cost of providing service. A great tendency would have been to save as much cost for the organization by employing fewer servers and thereby incurring higher customer cost resulting from longer waiting times. But with competitors providing similar services, the customers' times become important to service providing organizations. This research carried out a simulation analysis of the queuing situation at the Federal Polytechnic Idah Medical Center. Data on time between successive arrivals of patient at the consulting offices and service times during consultation were collected for a period of six days and used to develop a simulation model which was used to analyze the operation of the system. The data time between arrivals and service times were subjected first to a test of randomness to ensure that they were generated from a random process. The simulation model was replicated 30 times each time generating a Doctor Utilisation Factor (DUF). The study then constructed a 95% confidence interval for the mean DUF as 0.459 ≤ ρ=0.49 ≤ 0.519 . The other system characteristics were found to be as follows: That the facility is without patients 34.2% of the peak period of 8 am to 12 noon, that a patient spends on the average 3.79 minutes before seeing a consultant. For most part of the time there are less than 2 patients in the facility. The study therefore recommends that the facility extends its coverage to include the neighboring communities and look into the possibility of serving as a referral centre to the neighboring clinics providing specialized service to patients referred from these other clinics.

Analysis of the Factors Affecting the Profitability of Bank Dhofar in Oman. []


Purpose: This research will focus on analyzing the factors affecting the profitability of Bank Dhofar in the Sultanate of Oman. There are many factors affecting Bank Dhofar in Oman, which may influence the decisions of its management, which may lead to effects on profit in the market. These decisions also affect the operating results of the Bank. For example, if Bank Dhofar has effective and positive management decisions, it may be included in positively increasing the bank's profits, and because the values of services and products offered by the bank to customers will be high within the bank. Bank balance sheets, financial principles, and information on products and services are also affected by these factors. Design/ Methodology/ approach: An experimental research design was adopted, and this design describes the studied influencing factors. The main reason for choosing this design is to conduct the research in an objective and controlled manner. Data was collected from secondary sources using articles and website also primary sources was used by using questionnaires and interview. 50 samples were collected from the participants in the Financial Accounting Department of Bank Dhofar. Once the data was collected, an analysis was carried out using SPSS. Findings: According to the financial reports, the corona virus has a negative impact on the bank's profitability, through changes in oil prices, and this affects the country's economy, and this has an impact on the bank's profitability. Research limitation/ implication: Based on the results obtained, it was recommended that Bank Dhofar maintain new approaches, reassess risks and focus on improving channels to improve the Bank's performance and profitability. Social implications: This research will add collective knowledge about the factors affecting the profitability of Bank Dhofar. This research will also affect the rule makers and decision makers. Originality /value: A research was found regarding the profitability of the bank. This research sheds light on the factors that affect the profitability of Banks, whether they are internal or external. Keywords: Bank’s profitability, Bank Dhofar’s profitability, profitability factors, Oman banks profitability

THE IMPACT OF INTERNAL CONTROL SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS []


In the modern era, all companies have become interested in the expansion of business sectors and the diversity of their activities and keeping pace with all developments that occur in the world, especially in the fields of technology and economics, as this development has become a starting point for attention and development of internal control systems to organize the companies' business. This study aimed to know the company's internal control systems and their impact on the quality of financial reports for all companies in general, in addition to that, the study aimed to know the impact of internal audit and the control environment that fall under the components of internal control systems. In this study, questionnaires and interviews were used for data collection, as a sample of 80 people working was taken. After obtaining the results, the analysis was carried out using Microsoft software. The study reached many results, the most important of which is that there is a positive relationship between internal control systems and the quality of financial reports, as the more effective and efficient the internal control systems are, the higher the quality of the financial reports, as there must be strong internal control systems for the financial reports to be free from errors, manipulation, and embezzlement. The researcher also recommends the need to pay attention to internal control systems and financial reports and to put in place many plans and programs that help in developing them to prepare financial reports that are credible and reliable. Keywords: internal control systems, quality of financial report, financial report, OETC financial reports

The Capital Structure of Securado Company and its Impact on Profitability []


Purpose: The aim of the study is mainly to understand the capital structure of Securado Company and the technique used to raise its profitability. Basically, to briefly dig into the structure formed by the company and the achievements and profit it reached by following its capital structure and deeply evaluate the structure. Companies always have their proper ways or techniques they follow to get the volume they aim at, by that, this research will identify the specific technique and briefly discuss it. Through that, the success rate and profit of the company will raise if the technique and the capital structure are beneficial, will analyze the last years of the company to know the rate. Lastly, the study will look at some recommendations for improving the profitability of the company. Design/methodology/approach: This research follows a descriptive and exploratory analytics research method. The primary data was collected using a questionnaire and interview. Samples were selected based on a random sampling technique. 34 samples were collected from those related to and involved in the audit and accounting of the financial information services of Securado Company. Once the data was collected, the analysis was done using Microsoft Excel. Findings: using capital structure approaches, show that the capital structure functions, particularly those indicated in the study (raising productivity and efficiency), play a significant influence on the company’s capital structure. Research limitations: Based on the results, it was recommended that the company know the most recent signals that emerge first, as well as study competitors, their policies and methods, and Securado Company’s strengths and shortcomings. Displaying and presenting work-related advancements, as well as giving the organization all it needs to grow. Social Implications: This research would add collective knowledge on how an efficient capital structure affects the nation and could influence decision-makers, rules, and regulations. Keywords: capital structure, Securado profitability, success rate, Securado finance

The Impact of Globalization in the Implementation of Accounting Practices and Policy of Oman Telecommunication Company []


The aim of this research was to determine when the concept of globalization emerged, not only when it happens in information networks and communication technology. As proven by this apparent profitability, some accounting procedures and opinions turn it into a “business language” and as a result, a large number of guiding principles and objectives are available along with accounting standards and consistency. Recent developments include guidelines to assess the risks and prepare for the financial crises of various organizations, to identify the importance of accounting policies and practices in Omantel, to make assessments of changes in accounting policies and experiences as affected by globalization, to assess the impact of new technologies on accounting policies and practices, to make available and to suggest recommendations to change accounting practices that will fully enhance Omantel in line with globalization. A standardized approach and vocabulary is required. A questionnaire was used to collect and organize data sampling size of 50 Omantel employees in the Department of Financial Accounting and the Senior Accounting Department of Omantel. The data was analyzed using Microsoft Excel statistical function. According to the financial reports, globalization has affected the financial accounts of Omantel in a negative way. However, Omantel takes the necessary measures to maintain and protect the accounting policies. Keywords: Globalization, Accounting Standard, Accounting Policy, Accounting Application

STUDY PACK CARBURIZING OF THE LOW CARBON STEEL USING BAMBOO CHARCOAL AND BROILER CHICKEN BONE POWDER AS ENERGIZER []


This study is determining of the change in the surface hardness of low carbon steel that has undergone pack carburizing treatment. The specimen is SS400 low carbon steel. The research has been done by using various carburizing agent composition of Dendrocalamus asper bamboo charcoal ( (BC) and broiler chicken bone powder (BBCBP) as the source of carbon and Calsium element as an energizer or a catalyst. Alternative carburized media applications are still rarely performed on research. The composition of the BBCBP is used: 15, 20 and 25 (% weight). The experiment was carried out using a muffle furnace at temperature 925 0C with soaking time for 2, 4 and 6 hours. Hardness tests were taken using vickers micro hardness tester, observation with SEM (scanning electron microscopes), to determine the number of hardness and microstructure specimen. The work showed that BBCBP can beused as energizer in pack carburizating of low carbon steel SS 400. The hardness profile plot of the 75 wt% BC and 25% BBCBP in the carburizing agent was also higher than the other compositions. It can be concluded that, BBCBP can replace the function of Barium Carbonate and Natrium Carbonate as energizer on pack carburizing processing

THE ROLE OF TOTAL QUALITY MANAGEMENT IN ORGANIZATIONAL PRODUCTIVITY AND GROWTH IN IDEAL LOGISTICS PROJECTS []


This research project is base d on the role of Total Quality Management in Organizational Productivity and Growth of Ideal Logistics Projects. This projects aims to present the organization a tactical and strategical solution to overcome their challenges of client complaints. Total quality management enables a flexible learning and developing culture in the organization and also allows open communication between subordinates and managers. The aim of this research project is to briefly highlight and evaluate the importance of total quality management in organizations. Moreover, the projects reflect in depth how total quality management practices contribute or play in role in organizational productivity and growth.

METAPHOR & METONYMY []


Abstract: Metaphor and metonymy are both significant cognitive mechanisms, claims cognitive linguistics. We can infer that metaphor and metonym are intimately related to one another and that these two form a continuum through an investigation of the similarities, differences, and relationships between them.

PARENTAL INVOLVEMENT IN THE FORMATION PROGRAM AND STUDENT PARTICIPATION IN THE CHURCH ACTIVITIES OF A CATHOLIC SCHOOL []


This study aimed to determine the extent of parental involvement in the formation program and student participation in the church activities of a catholic school in Bacolod city. Using the descriptive- comparative and correlational design, the analysis showed no significant difference in the extent of parental involvement when parents in the formation program are grouped according to age, years in formation, monthly income, and educational attainment. Furthermore, there was no significant difference in sex and academic level for students´ participation. Surprisingly, a significant relationship between parental involvement and student participation in church activities was found. Moreover, the formation program effectively realizes its goals and objectives in assessing parental involvement in the formation program and student participation in church activities of the school. The results were used as an enhancement proposal for the school’s formation program.

A JOURNEY TO HEALING: LIFE STORIES OF CHILD ABUSE SURVIVORS IN COTABATO CITY []


This study was conducted to describe and validate the life stories of child abuse survivors in Cotabato City. Data were gathered through individual in-depth interviews which were translated and analyzed using the qualitative method. The data revealed that survivors of child abuse experienced a happy childhood and harmonious family relationship before the abuse took place. Their needs were provided not until they faced economic constraints and were forced to remove from their immediate family. As a result, they had to endure a difficult life and experienced verbal and physical abuse from their family and relatives. Thus, this caused them to feel sad, unloved, unworthy. Despite living a hard life, they were able to manage their situation. They sought help from friends and relatives, shared their feelings to a friend and found a new hobby.

Research (STUDY THE IMPACT OF EMOTIONAL INTELLIGENCE PRACTICES ON EMPLOYEE PERFORMANCE ) []


A problem is crystallized in some organizations in not adopting the application of emotional intelligence in the work environment, which causes the loss of some of its employees and a decrease in job performance by not understanding feelings and how to properly deal with the employee. And the pressures that afflict him and the consequent failure to take appropriate decisions in the work environment. EI provides a stress-free environment and has a positive impact on the performance of employees in the work environment. The topic was discussed with several government and private company employees about what makes them love to work, raises their level of performance, and settles them in a company. Through their answers, the administration's application of correct policies in providing an appropriate environment for employees improves performance and employee stability on his job. Through the study, we will focus on the impact of emotional intelligence practices on employee job performance and reach the importance of the level of emotional intelligence skills in the work environment. We will collect all these meals through the RAS Company, by targeting a sample of employees working in the Human Resources Department to reach the extent to which emotional intelligence is applied in a company and what are the advantages and disadvantages in this aspect.

Research (THE IMPACT OF EFFECTIVE COMMUNICATION ON THE WORK ENVIRONMENT AND EMPLOYEE PERFORMANCE) []


Some organizations lose effective ways of communication within the organization and this, in turn, leads to poor performance of employees and negatively affects all management decisions. Therefore, we seek in this paper to clarify the impact of the effectiveness of communication in the work environment and employee performance in achieving a safe work environment that helps achieve goals. This topic was discussed after some employees in SMEs were contacted to find out what attracts them to the work environment, improves their performance, makes them highly committed to work, and what makes them unfaithful and unloving for work. The answers indicated that the effectiveness of the labor and administration departments in dealing with employees is the way to ensure that they stay on the job for a longer period and improve their performance. Through this study, we will focus on the impact of effective communication in the work environment and employee performance and identify the importance of this communication and the skills that help in achieving it, and the technical tools that can help improve this communication in the work environment. We will get the answer through the UES Company, and through it, we target a group of workers in the human resources department in the company to see the effectiveness of that communication with them and its pros and cons for the