IOSR-JBM   Volume-12 ~ Issue-4 ~ Jul-Aug-2013

Abstract: The study assesses the effect of firms' level characteristics, market orientation and environmental factors on the influence of e-commerce competence development on organizations' performance. Data were drawn from 130 managers from a population of 193 managers of all the airline firms in the industry. Partial correlation coefficient was used to test the moderating effect of variables of study. The result shows that firms' level characteristics and proactive market orientation moderate the influence of e-commerce competence development on organizational performance. Based on these findings, we conclude that certain market culture and firms' level characteristics affect the influence of e-commerce competence on performance. We therefore recommend that e-commerce firms should anticipate latent needs by offering technological advances that enables them to lead customers to new and better value proposition and satisfaction.

Keyword: Firms' Level Characteristics, Market Orientation, Environmental Factor, E-Commerce Competence, Organizations' Performance.

[1]. Amit, S. and Jean, J., Organizational Capabilities in e-Commerce: an Empirical Investigation of e-brokage Service Providers. Journal of the Academy of Marketing Sciences 33(3), 2005 360-375.
[2]. Assenkason, S.T and Bolton, "Value Expectations in e-Commerce‟ Strategic Management Journal, 22(5), 2009, 400-420.
[3]. Augusto, G.K and Coelho, A.B, The Five Dimensions of e-Capabilities and Firm Performance" A Metal Analysis Personnel Psychology, 33(6), 2007, 1-26.
[4]. Benzack, Y.D and Srivenance, G.S, Consumer Power, Strategic Investment and the Failure of Firm Leading‟ Strategic Management Journal 24(5), 2008, 1-20.
[5]. Bom, K.K and Sirikas, e-Commerce interactions: Developing Scenarios, Adapting Strategic, Journal of Marketing Research and Business, 20(3), 2006, 20-29.
[6]. Charkson and Batubo, K.T, "Determinants of Long-term Orientation in Buyer-Seller Relationship‟ Journal of Marketing 58(4) 2010 1-19.
[7]. Chritensen, d. and bower, M.N, Customer Power, Strategic Investment and the Failure of Leading Firm, Strategic Management Journal 17(8), 1996, 197-218.
[8]. Day, G.S, "the capabilities of market-driven organizations, journal of marketing 58(8), 2000, 37-52.
[9]. Dickson, P.C and Better, C.K, Strategic Marketing Planning to Radically New Product, Journal of Marketing 61(4), 2008, 1-20.
[10]. Dandison, B.B and Mitches, Y.C, "consumer decision making in online shopping environments, journal of marketing science 19(2), 2011, 4-21.

Abstract: This report was carried out to divulge the main aspect of a company's social responsibility towards the society, specifically the vicinity in which they are operating. The company has an industrial unit in a village of Greater Noida (Uttar Pradesh) and has adopted the villages within 5kms of radius. The report provides an analysis and evaluation of current and prospective performance of students enrolled by the trust in a school started by them for the village students. The sample taken was of 55 students of two nearby villages. The method of analysis included questionnaires, interaction with the teachers, students, parents and the employees of the trust, along with that inspection was personally conducted to ensure no loopholes were there and its fixture if any. The findings suggest that the company has to follow some standard procedures to ensure regular attendance of these students enrolled by them. A regular check on the teachers needs to be maintained to match the educational standards expected, so as to fully ensure their responsibility towards the society. The results showed that the engagement of the students in their household chores left them with little time to attend school in case of girl students and various other factors affected the performance of the students overall.

Keywords: Corporate Social Responsibility, Impact assessment, student's performance.

[1] Elizabeth Real de Oliveira, Pedro Ferreira, Irina Saur- Amaral, Human Resource Management and Corporate Social Responsibility: A systematic literature review, 2nd Conference of the MENA Chapter of Academy of Human Resource Development (AHRD), November 8-10, 2012, Istanbul, Turkey.
[2] "The top 10 trends in CSR for 2012" by Tim Mohin , director of CR for advanced micro devices (introduction)
[3] Agatha Ferijani, Umar Nimran, Margono Setiawan, Surachman, "The Effect of Manager Orientation Concerning To the Corporate Social Responsibility and Manager Typology towards the Effectiveness of Corporate Social Responsibility (CSR) Implementation (A Study in Pt Sido Muncul)", IOSR Journal of Business and Management (IOSR-JBM), 9(6), 2013, 28-36.
[4] Paul Hohnen"Corporate Social Responsibility: An implementation guide for business", International Institute of Sustainable Development, Canada, 2007, 8-12.

Abstract: Audit firm rotation and audit report lag has been a topical issue to regulators, investors, practitioners and the public at large. Hence, this study is designed to determine the relationship between audit firm rotation and audit report lag in Nigeria. Secondary data gathered from the 2011 annual reports of fifty (50) randomly selected companies, quoted on the floor of the Nigerian Stock Exchange (NSE) were employed in the study. The Ordinary Least Square technique (OLS) was used in the analysis of the relationship between the dependent and independent variables. The study reveals that audit fees, year–end and audit firm type all have positive relationship with audit report lag. The research also establishes that audit firm rotation and company size have a negative insignificant relationship with audit report lag.

Keywords: Audit Firm Rotation, Audit Report Lag, Timeliness

[1]. Ahmad, R. A. R., & Kamarudin, K. A. (2003). Audit delay and the timeliness of corporate reporting: Malaysian evidence. Working paper, MARA University of Technology, Shah Alam.
[2]. Ahmed, K. (2003). The timeliness of corporate reporting: a comparative study of South Asia. Advances in International Accounting, 16, 17-43.
[3]. AICPA [American Institute of Certified Public Accountants] (1992). Statement of Position Regarding Mandating Rotation of Audit Firms of Publicly Held Companies. Author