https://journalbusiness.org/index.php/journalbusiness/issue/feed Journal of Business School 2021-12-28T07:22:48+00:00 Yalçın Arslantürk, Ph.D. editor@journalbusiness.org Open Journal Systems Journal of Business School: Business Management https://journalbusiness.org/index.php/journalbusiness/article/view/85 What is the Optimal Tax Treatment That Motivates Donor Corporations to Make More Monetary and in-Kind Donations to Their Communities and With Minimal Damage to The Interests of All The Parties Involved, and The Content of The CSR Idea? 2021-12-28T07:10:13+00:00 Younis A. Battal Saleh battalsaleh@yahoo.com <p>This theoretical study attempted to answer the following question: What is the optimal tax treatment that motivates donor corporations to make more monetary and in-kind donations to their communities and with minimal damage to the interests of all the parties involved, and the content of the CSR idea? To answer this complex question, the researcher was forced to imagine all possible tax treatment methods for corporate monetary and in-kind donations and to determine their advantages and disadvantages -according to certain criteria, to choose the optimal tax treatment method. This study recommends the adoption of the method of government's rights and then corporation's rights in government's rights "donations as if they are loans" by legislative bodies in all countries of the world due to the abundance of its advantages. This method is optimal. This method will motivate donor corporations to make more monetary and in-kind donations to their communities and with minimal damage to the interests of all the parties involved, and the content of the CSR idea.Given the importance of this method. This study has drawn up a draft law for this method, which could be used as a guide by the legislative bodies, if adecision is made to adopt this method.</p> 2021-12-28T00:00:00+00:00 Copyright (c) 2021 https://journalbusiness.org/index.php/journalbusiness/article/view/86 The Influence of Human Resource Strategies on Performance of Tanzania’s Local Government Authorities 2021-12-28T07:14:02+00:00 Venance Shillingi Salum vshillingi@mzumbe.ac.tz <p>The study sought to establish the influence of human resource strategies on performance of Tanzania’s Local Government Authorities (LGAs). The study employed survey design whereby both qualitative and quantitative methods of data collection were engaged. The study sample size was 59 respondents obtained through stratified random sampling and purposive sampling techniques in 10 randomly selected LGAs. Data were collected using an interview and questionnaire. The study confirmed the contribution of human resource strategies on the performance of Tanzania’s Local Government Authorities. Result from inferential analysis indicates that, the coefficient of correlation is 0.699 which shows a strong positive correlation; and the coefficient of determination (R-square) has the value of 0.489 which implies that 48.9% of the variation in the performance of LGAs in Tanzania is explained by human resource strategies subjected in this study, which are Staffing, Retention, Pay and Incentives, Training and Development; while 51% of performance of LGAs in Tanzania is influenced by other variables which were not part of studied variables in this study. The results of this study is expected to inform decision makers on improving human resource management policies to reflect current demands in terms of attributes of organizational performance.</p> 2021-12-28T00:00:00+00:00 Copyright (c) 2021 https://journalbusiness.org/index.php/journalbusiness/article/view/87 The Effects of Social Media Marketing on Business Performance of Supermarkets inTanzania 2021-12-28T07:15:43+00:00 Stella Dominick Haule dominickstellah@gmail.com Omary Swallehe Tanzania-oswalehe@mzumbe.ac.tz <p>The purpose of this study was to examine the effects of social media marketing on business performance of supermarkets. This study was conducted at Kinondoni municipal. The study reveals the effect of social media performance, social media analytics and active presence on the business performance of the supermarkets. The totals of 200 respondents were purposively selected from the supermarkets in Kinondoni municipal. Structured questionnaire and interview were used for collecting primary data whereas secondary data was collected by using documentary review. Descriptive and multiple regression techniques were aided by using SPSS. The results show that social media performance has positive and significant relationship with business performance of the supermarkets (beta value 0.539, t=8.925, p=0.000). The findings suggest that a unit increases in social media performance will lead to 0.539 increases in the scores of business performance. Moreover, the results show there is positive and significant relationship between social media analytics and the business performance (beta value 0.6202, t=7.552, p=0.001). The results show that a unit increases in social media analytics will lead to 0.6202 increases in the scores of business performance. Furthermore, the findings show that there is positive and significant relationship between active presence in social media and business performance of the manufacturing companies (beta value 0.919, t=8.055, p=0.000). The findings suggest that a unit increases in active presence in social media will lead to 0.919 increases in the scores of business performance. The study concludes that social media performance has positive effect on the business performance, also active presence in social media to increase business performance of the supermarkets. The study recommends that supermarkets should make social media become part of the strategies in order to increase business performance.</p> 2021-12-28T00:00:00+00:00 Copyright (c) 2021 https://journalbusiness.org/index.php/journalbusiness/article/view/88 Public Revenue-Expenditure Nexus: A Test of Fiscal Synchronization Hypothesis in Nigeria 2021-12-28T07:18:13+00:00 Gbenga Festus Babarınde liftedfgb@gmail.com Olusegun Adegoke Adewusı oaadewusi@mautech.edu.ng Idera Tajudeeen Abdulmajeed idera4ever@yahoo.com Pa’atswen Adi Angyu angyuadi1984@gmail.com <p>Fiscal synchronization hypothesis which argues a bi-directional causality between public revenue and expenditure, is one of the four basic schools of thought on the nexus between public revenue and expenditure. The hypothesis is one of the mostly advocated and recommended for adoption for most countries most especially, developing economies. Hence, the thrust of this study was to test within the Granger causality framework, the validity of the fiscal synchronization hypothesis in Nigeria’s states and Federal Capital Territory (FCT) for the period 1981 to 2020. Hence, study aims to determine if there is a long-run relationship between public revenue and expenditure and to also evaluate the applicability of fiscal synchronization hypothesis in Nigeria. Empirical findings of this study suggest the existence of a long-run relationship between government revenue and there was a two-way causal relationship between revenue and expenditure of the states and FCT in Nigeria in the period of study. Therefore, this study confirms the validity of fiscal synchronization hypothesis in Nigeria’s states and federal capital territory. It therefore recommended that the state government and the FCT to always make their revenue and expenditure decisions simultaneously in order to contract the fiscal deficit gap in the country.</p> 2021-12-28T00:00:00+00:00 Copyright (c) 2021 https://journalbusiness.org/index.php/journalbusiness/article/view/89 Corporate Donations as a Source of Financing an Innovative Strategic Economic Plan to Strengthen the National Economy in More Than One Axis in Developing and Poor Countries: A Justified View 2021-12-28T07:21:19+00:00 Younis A. Battal Saleh battalsaleh@yahoo.com <p>In developing and poor countries, corporate donations, which are one of the sources of financing available in those countries, are not being used effectively ″in a correct and ideal way.″ As a result, this theoretical study presented an idea about how to manage and invest this resource in a fruitful way that contributes to strengthening the national economy in more than one axis and addressing many social problems and negative phenomena resulting from the deterioration of economic conditions in those countries, through a strategic economic plan was designed for this purpose. To a large extent, the structure of this study, the formulation of its idea and the formation of its conceptual framework depended on personal diligence, rational thinking and the researcher's imagination, supported by logical justifications. Corporate donations can be used according to the innovative strategic plan to boost the national economy in more than one axis in those countries ″doubling the number of companies - strengthening the infrastructure - enhancing the state's tax revenues - contributing to solving the unemployment problem, etc. ″.Also, this plan will contribute to solving many social problems resulting from the deterioration of the economic conditions in these countries. This is on the practical level, but on the theoretical level, in the field of CSR thought, this study indicated the need to adopt the concept of priority "most important" and the idea of addressing the causes of the problem, not its symptoms, as much as possible, to be included in the list of principles of CSR. Also, this study defined what is meant by the CER at the level of the country's economy as a whole, and fruitful corporate philanthropy "multi-purpose". As well as, this study explained the real interaction between the CER and the CPR at the level of the country's economy as a whole and at the level of the corporation's economy. The researcher expects that this study will receive sufficient attention from the governments of these countries and to benefit from its content in developing their financial policies and laws related to the management and investment of corporate donations in bringing about a real comprehensive development. Also, this study may be the starting point and the cornerstone of many studies and research in this field.</p> 2021-12-28T00:00:00+00:00 Copyright (c) 2021 https://journalbusiness.org/index.php/journalbusiness/article/view/90 Personal Selling As A Means of Increasing Performance of Service Providers in Akure Metropolis, Nigeria 2021-12-28T07:22:48+00:00 O. A. Bankole bamikoleoluwole2@gmail.com C. F. Ogundıpe aaaa@gmail.com I. O. Obalakın aaaa@gmail.com <p>The study investigated personal selling as a mean of increasing performance of service providers in Akure Metropolis. A descriptive survey research design was adopted for the study. Seventy (70) respondents were sampled using random sampling. Primary data used for the study were gathered through the administration of structured questionnaire. Data gathered were analyzed using Pearson product moment correlation and linear regression analysis. The correlation result showed that personal selling significantly affects sales efficiency. Furthermore, the regression result showed that personal selling significantly affects customer relationship. Thus, in conclusion, it was found that personal selling significantly and positively related to performance of service providers in Akure Metropolis.</p> 2021-12-28T00:00:00+00:00 Copyright (c) 2021