This article aims to determine the factors that are the cause of the non-repayment of credits received from financial institutions by Cameroonian SMEs. This choice is sometimes. This non-repayment is often caused by factors related to the environment and the functioning of SMEs. It aims to analyze and highlight the factors that put Cameroonian SMEs in a situation of inability to repay the receivables received from financial institutions. To achieve this goal, we opted for a mixed approach: Inductive (exploration on the ground) and hypothetico deductive. To do this, we first analyzed the content of the interviews conducted with 15 SME managers and owners and tested data collected from a questionnaire administered face-to-face with 185 Cameroonian SMEs. . We used descriptive analysis and explanatory analysis. Our results show that the tax rate, the mismanagement of managers, poor accounting and unforeseen situations have a significant positive influence on the non-repayment of loans, while the age and size of SMEs exert significant negative influence on the non-repayment of loans by Cameroonian SMEs.

Recently, food safety and guaranteed of food marks have become more important subjects of foodstuff production and the marketing of processed foods. This paper demonstrates the ability of Mid Infrared spectroscopy coupled with multivariate regression tools to detect vegetable butter (as adulterant) in a binary mixture with traditional cow’s butter. Blends of traditional cow’s butter with different percentages of vegetable butter were measured using Attenuated Total Reflectance-Fourier Transform Mid Infrared Spectroscopy (ATRFTMIR). Spectral and reference data were firstly analyzed by principal component analysis (PCA) to check outliers samples; and improve the robustness of the prediction models to be established. Multivariate regression methods as Principal component regression (PCR) and Partial least square regression (PLSR) were used to establish calibration model. Excellent correlation between ATR-FTMIR analysis and studied butter blends was obtained R2 = 0.99; with Root Mean Square Errors of Prediction < 3.04, Limit of Detection 9.12% (By PCR) and 6.06% (by PLSR), and Relative Prediction Errors as low as 3.13.

This study was based on panel data provided by Korea Research Institute for Vocational Education and Training (KRIVET). The focus of this study is on the effects of innovation-support organizational culture on the attitude of the employees. Specifically, we analyzed the effects of innovation-support organizational culture on organizational satisfaction and organizational commitment. The number of samples included in the analysis was 10,069. As a result, the innovation-support organizational culture positively affected organizational satisfaction and organizational commitment. Also, organizational satisfaction was mediated by the relationship between innovation-support organizational culture and organizational commitment. Therefore, all the hypotheses set in this study were supported. Based on the results of the analysis, the implications of this study and future research directions were discussed.

: Accounting is a social structure and is shaped by the society in which it operates. The needs of the society are the most important factors that are affecting the development of accounting in a country. Although in todays open system societies, the changes in the accounting are inevitable, we must not forget that accounting is not only a practice but also a discipline that has a theoretical and historical background. The development of an accounting system and practices in a country reflects its economic development as well as the legislative process. Turkey could not be an exception. The economic development of the country has led the accounting practices to change from tax and state orientation to international harmonization. In this respect, this paper highlights the changes in Turkish accounting system from the theoretical and historical perspectives.

The study focuses on electronic customer relationship management and consumer behavior with special emphasis on diamond bank Plc. Retail financial services in all markets, including emerging markets, are undergoing major transformation that is driven by change, deregulation and customer sophistication. Electronic Customer service and specifically online customer relationship management in particular is crucial to attaining a sustainable competitive advantage, in the market place. The main objective of the study is to examine the effect of electronic customer relationship management on customer patronage. A survey design was adopted for the study and one hundred and ninety copies of structured questionnaire were used as primary data collection instrument which was distributed to customers of diamond bank in the study area. However, the postulated hypotheses were tested by employing the Pearson product moment Correlation Coefficient (PPMCC) statistical tool which was facilitated by the statistical packages for social sciences (SPSS). The study however showed that a significant relationship exists between e-CRM and consumer behavior. Furthermore, it was found that amongst the dimensions of e-CRM, e-commitment and e-satisfaction impacts more significantly on customer patronage. The study therefore concludes that Nigerian money deposit banks should increase their electronic platform strategies since they commensurably impact on their level of customer patronage. However, the study recommended that the key to efficient performance of Nigeria banking industry is hinged on their ability to identify, attract, retain and develop their customers better than competitors and could be achieved by improved e-trust, e-commitment and e-satisfaction. Limitation and suggestion for further studies was given.

: This descriptive research is all about the profile of SUCs in Bicol Region, Philippines in terms of budget, program offerings, enrolment, and faculty and non-teaching personnel. The data were sourced from the 2016 budget preparation for SUCs in Region V through documentary analysis. Said document was utilized and analyzed vis-à-vis compared to each SUC operating in Bicol Region for the purpose of improving its mandate and service delivery towards providing quality education for Bicolanos. Results of analysis revealed that the national government increased the capital investment to Bicol SUCs. There are nine SUCs in Region V composed of four state universities and five state colleges. These SUCs have varying amounts of budget which offer 293 curricular programs, 89 programs in the graduate school and 204 programs in the undergraduate and accepted a total of 75,257 enrollees for SY 2016-2017. The Bicol SUCs are embarking on 3,201 faculty and personnel to deliver the needed quality service required to answer the demand of the labor market. With these findings, the study recommends that existing policies of the SUCs be made common so that quality output would become a standard mantra towards improving quality and excellence.

Recent research on the impact of labor migration on the socioeconomic development of developing countries has provided opportunity to try and resolve some of the long-standing polemics that have pervaded the literature on migration and development. This article focuses on findings concerning the labor, remittance, and social impacts of emigration on countries that have participated in labor emigration. While a great deal more research needs to be done, recent findings confirm that in some situations the sort-term impacts of labor migration on sending countries have been considerable. In the study area (Titiheriya, Samserganja and Rajhena VDCs of Banke district, Western Nepal total 6272 young adults left “home” to work as migrants in the Gulf and Middle Eastern countries or in India. Random sample method has been used and selected 240 households (migrants) for the data collection. Better jobs with handsome earnings motivates them to migrate to Arabian and Indian cities to secure livelihoods. But at the same time migrants are not free of risks. The findings of this study have shown largely a positive outlook of migration in terms of livelihood security. This reflects the wider themes with respect to socio-economic determinants of access and opportunity. Regardless of whether migration is as accumulative process or coping strongly, most migrants receive little support and live in very difficult conditions at their destinations. Thus, a rights-based approach to guarantee the overall security of migrants is needed.

China is in an Age of Economy Thriving and Technology Advancing. This strike increasing international visitors. In the foreigners, very few of them are able to communicate in Chinese, which means that it is significant to provide accurate information to the foreign friends by their understandable codes. For instance, in a hotel, a foreigner needs to know which way to go for their daily activities without enquiring at the reception desk. These requirements are served by public signs, e.g. the location of a canteen. Actually, this service is a challenge of Chinese people’s English level. In recent years, as a lack of contextually linguistic and cultural knowledge, there are some errors of translation on public English signs, resulting in some inconvenience to the oversea travelers. This paper will analyses these problems in root and then advance prospective resolutions

: Food is essential to the survival of the human race. Reducing hunger and achieving food security have been the major concern of national governments as well as international organizations. Food security is year-round access to an adequate supply of safe and nutritious food. The components of food security include availability, access, utilization, and stability. These four pillars must be met to ensure food security. This paper provides a short introduction on food security.

The chemical industry, particularly the production of organic and inorganic base chemicals, has a high demand for electrical and thermal power. In the chemical industry, power drives processes and profitability. With most of the chemical industries aiming to expand, having their own power generation plant is an emerging necessity. This paper provides a brief overview of the various ways in which the chemical industry has been generating power to meet the needs of its plants and, in some cases, selling the surplus power produced.

The existence of positive solutions is considered for a fractional q-difference equation with p-Laplacian operator in this article. By employing the Avery-Henderson fixed point theorem, a new result is obtained for the boundary value problems.

: Food is essential to the survival of the human race. Reducing hunger and achieving food security have been the major concern of national governments as well as international organizations. Food security is year-round access to an adequate supply of safe and nutritious food. The components of food security include availability, access, utilization, and stability. These four pillars must be met to ensure food security. This paper provides a short introduction on food security.

Sustainable development and intangible capital are concepts that appear in government policy action plans, and they have multiple ecological, economic, institutional and cultural challenges. Conscious of the strategic importance of these processes, whose main idea is to create employment and added value while ensuring respect for the environment, Morocco must meet the challenges posed by global warming, protection of the environment and the exploitation of intangible capital. The unique challenge of national development and economic growth lies in the improvement of Moroccan institutions and their governance, noting that World Bank studies show that, sustainable and equitable development is essentially based on accumulation of intangible assets, which have only human, social and institutional capital. In so far as it concerns almost all dimensions and aspects of government policy, the twinning of sustainable development and intangible capital involves a broad program of actions

his study aims to find the association-ship between the Regional Rank of the Travel and Tourism Competitiveness Index and its Indicators in 37 European countries. The cross-sectional data of the 37 European countries are collected from the World Economic Forum report- 2015. The statistical software package, SPSS v. 20.0 is used to analyze the data. ANOVA (Analysis of Variance), Multi-co-linearity, Multiple Regression, and Residual Analysis are the tools used to analyze to achieve out the objective of the study. RR: Regional Rank of the Travel and Tourism Competitiveness Index is used as the dependent variable and TI: Tourism Services Infrastructure, GP: Ground & Port Infrastructure, BE: Business Environment, PT: Prioritization of Travel and Tourism, and CR: Cultural resources & business travel are used as the independent variables. It is found that there is an inverse relationship between the dependent variable and all the independent variables along with the statistical significance. It is recommended that the governments of the European countries and the respective agents of these countries should be made aware of learning the findings of this study to promote their countries which can be victorious in lowering their Regional Rank of the Travel and Tourism Competitiveness Index.

Food is an integral part of human existence. Industrialization, climate change, and rising population have made evident the precarious balance between sustainable food production practices, a healthy environment, and a healthy population. Producing green food meets the growing need to save our environment from destruction. Green food refers to food that is high-quality, safe, and healthy to be consumed. This paper provides a brief introduction to green food.