Archives-J 

This study aims to analyze relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) using content analysis from 1972 to 2012. In this study, strategy of Margolis and Walsh (2001), Orlitzky et al. (2003), and Dam (2008) is implemented and financial measures such as stock market returns, Tobin’s Q, and accounting profits ratios e.g. return on assets (ROA), return on equity (ROE), and return on sales (ROS) are targeted. Study concludes that strong positive relationship exists between CSR and CFP using Tobin’s Q as financial performance measure, mostly studies found positive relationship between CSR and CFP using ROA, ROE, & ROS as financial performance measure, and mostly studies found negative relationship between CSR and CFP using stock market returns as financial performance measures. This study will provide literature evidences as record about CSR and CFP to empirical as well as theoretical prospective researcher and limitations are discussed also.

Post Enron, WorldCom & Tyco the world woke up to the need of good practices in corporate governance of public companies. Out of many recommendations made by the regulators, the cheapest and most effective is the provision for whistle blowing. This paper brings out the whistleblower policies prevalent in US Companies and Indian Companies and focuses on Indian Companies’ commitment towards the whistleblowers’ policy in their companies, in absence of mandatory regulations. The paper also attempts to bring out the philosophy best suited in designing whistleblower policy.

In this paper we introduce the variant of domination called s- domination for semigraphs. The concept of s- domination is stronger than the concept of domination in semigraphs. We prove that the s- domination number of a semigraphs does not increase when a vertex is removed in a semigraphs. This is unlike in the case of domination. We also consider maximal independent sets in semigraphs and observe that they are exactly independent s- dominating sets in semigraphs. We prove some related results.

In recent years it has been acknowledged that to significantly improve biological system performance and productivity, control, including optimal control, should be implemented online. The dynamics of biological processes are highly non-linear and key variables are difficult to measure. As an aid to contributing solutions to the twin difficulties of complex dynamics and measurement difficulty a relatively simple mathematical model has been developed for the purpose of evaluating optimal controllers. In this paper a simulation of fed-batch fermentation is developed which includes the no-linear dynamics of the process using single-term Haar wavelet series (STHW) method.

The paper analyzed the socio economic characteristics of charcoal marketers in Bodija market of Ibadan, Oyo State, Nigeria. Primary data was used for the study. The data was collected using structured questionnaires administered to 57 charcoal marketers from different parts of the market. Data were collected on the socio-economic characteristics of the marketers such as age, marital status, educational status, gender, cost and returns. Both descriptive and inferential statistics were employed to analyze the data and regression analysis was used to examine the relationship between gross margin and socio economic characteristics of the marketers. The result indicated that most of the marketers fall between two age groups which are the active age group (21-40 years) and the aged ( >50 years). Female (73.7%) dominated charcoal market in the study area. Similarly, 73.7% of the marketers were married and used the business to support their home. One- fourth of the marketers have no formal education. Majority has primary and secondary school education (68.4%) and only 7% has tertiary education. Marketing is very important for any marketers to flourish in charcoal business with a minimum of 1-5 years experience. Yoruba is the dominating tribe in charcoal business in the study area. Wholesalers (42.1%), retailers (29.8%) and those that act as both wholesalers and retailers altogether, that is, wholesaler/retailers (26.3%) are mostly found actively engaged in charcoal business in the study area with only 1.8% of the producer/ processors. Charcoal market association is very strong in the study area as 98.2% of the marketers are aware of the association and fully participate as members. Sex, marital status and amount of capital set up owned by the marketers have significant impacts on the gross margin realized in the business. It is therefore recommended that there should be the creation of proper awareness on the prospect of charcoal business among young people; this will be an avenue to alleviate the scourge of unemployment in the study area and in the country at large.

A rough set, first described by Zdzis?aw I. Pawlak, is a formal approximation of a crisp set in terms of a pair of sets which give the lower and the upper approximation of the original set. Soft set theory is a generalization of fuzzy set theory, was proposed by Molodtsov to deal with uncertainties. In this paper, we present concepts of soft rough neutrosophic Sets and neutrosophic soft rough Sets, and investigate some of its properties. Furthermore, we develop a decision making approach to neutrosophic Soft Rough Sets and a numerical example is illustrated.

In this paper we prove that the graphs obtained by duplication of an edge in , mutual duplication of pair of edges and mutual duplication of pair of vertices between two copies of cycle admit product cordial labeling. Moreover let and be two graphs such that their order and/or size differ by at most 1 then we prove that the new graph obtained by joining and by a path of arbitrary length is a product cordial graph.

Thirty six (36) cross combinations developed by crossing 2 CMS lines with 18 testers in line x tester mating design were evaluated for to find out best heterotic combinations in terms of yield and yield components. Analysis of variance revealed significant differences among genotypes, crosses, lines, testers and line x tester interactions for all the traits studied. The SCA effects along with per se performance revealed that some of the crosses showing desirable SCA effects were also having superior per se performance for most of the traits thus indicating the selection of these crosses on the basis of per se performance will be effective. Assessment of heterosis based on standard checks (SR-1 and Jhelum) of effectively restored cross combinations showed that there was significant heterosis for all the traits except number of filled grains per panicle and the degree of heterosis varied from trait to trait. All combinations that showed superiority over standard checks for grain yield per plant also showed significant heterosis for majority of other traits. The average proportion of restorers, partial restorers, partial maintainers and maintainers were 16:22:33:27, respectively. The best cross combination in terms of grain yield was SKAU7A x K-08-61-2 and for early maturity SKAU11A x SR-2 over check SR-1 only. Cross combinations SKAU 7A x K-08-61-2, SKAU 7A x SR-2, SKAU 11A x K-08-60-2, SKAU 11A x K-08-59-3 and SKAU 11A x SKAU-389 were found to be good specific combinations for grain yield per plant and other desirable traits and needs to be tested on large scale for their commercialization under temperate conditions.

In this article, we try to explain the concepts of the words like sustainable development, human development, and social capital and analyze the role of human sources for development and performing development programs by considering the model of development on the base of entrepreneurial. for this purpose, we express the scientists' point of view about entrepreneurial in the organizations of public section and in addition of connecting the concepts of human development and sustainable development with entrepreneurial in government, we consider and criticize the programs of reforming administrative structure and management in the third development program by considering development model on the base of entrepreneurial.

The Ganges basin is the largest river basin of India. It is one of the geologically youngest and tectonically active drainage regimes of the world. The sediment load of the basin consist of fine sand, silt and clay and mineral assemblage is dominated by quartz, feldspars, illite and kaolinite. For the present study of Ganges river basin middle Gngetic plain was chosen because of its immense cultural and economic significance. It covers the Bihar plain and entire Eastern Uttar Pradesh on either side of Ganges and Ghaghara rivers within Himalaya and peninsular ramparts on the north and south respectively. The sediment samples were collected from three locations, viz., upstream at Varanasi, midstream at Ghzipur and downstream at Patna, twice once in pre-monsoon period (April, 1999) and other in post-monsoon period (October, 1999). The sediments were analyzed to understand the distribution and biogeochemistry of C, N and P. The Organic Carbon (Corg) was found to be decreasing with depth due to the age of the sediment and extent of anaerobic decomposition. The post-monsoon concentrations were lower than pre-monsoon due to conducive environment for decomposition of organic matter. Total Carbon (Ctotal) was found to be comparable at all these three locations. The substantial part of Ctotal is found to be inorganic in origin. Nitrogen contents were very low decreasing with the depth due to mineralization of organic matter, as more than 90 % of nitrogen is organic in nature. Phosphorous content in all these three locations were comparable. The phosphorus content was decreasing with the depth due desorption of Fe-bound phosphorous under anaerobic condition formed by burial and compaction of the sediments. A distinct spatial pattern was obtained in the distribution of phosphorous. Corg/N ratio was found to be increasing with depth by mobilization and leaching out of nitrogen, due to its mineralization.