This study examined the effect of bank financial intermediation on the performance of agricultural sector in Nigeria between 1992 and 2017. Time series data were collected from the Central Bank of Nigeria (CBN) Statistical Bulletin. Agricultural sector output (AGOUT) was proxied as the endogenous variable to measure the performance of agricultural sector, and regressed on Commercial Bank Credits to Agricultural sector (CBCA), Commercial banks’ Gross Saving deposits (CGSD), Microfinance Bank Credits to Agricultural sector (MBCA), Microfinance banks’ Gross Saving Deposits (MGSD) and Deposit Interest Rate (DIR) as the proxies of bank financial intermediation. Autoregressive Distributed Lag (ARDL) Model was employed for data analysis. The results showed that the previous year deviation from long-run equilibrium was corrected in the current period at an adjustment speed of 22%.The result also showed that in the long run, most of the bank financial intermediation variables were positively and insignificantly stimulating agricultural performance in Nigeria. Based on these findings, it was concluded that bank financial intermediation was positive but insignificant determinant of agricultural performance in Nigeria in the long run. It was therefore, recommended that government through the Central Bank of Nigeria (CBN) should moderately increase the deposit interest rate to encourage savings while special directive should be given to banks to give priority to lending request from agricultural sector.

This study aims to analyze and evaluate the payroll accounting information system at the East Java Regional Development Bank. This study uses a descriptive qualitative approach—data obtained using observation and direct interviews. This study's analysis unit is internal control on the payroll stem, including organizational structure, authority stem, and recording procedures, healthy work practices, and qualified employees. The results of this elaboration indicate that the accounting information system carried out by the East Java BPD (Bank Pembangunan Daerah East Java/Jatim) is sufficient, with all internal controls being fulfilled. This research aims to improve the quality of accounting information systems in East Java BPD's payroll division in an integrated manner. Proposals that can be given are about increasing employee discipline, authorization, and responsibilities and recording official travel transactions. The contribution of this research is to provide recommendations for policymakers to improve the company's internal control. This research's added value lies in evaluating information systems that can be applied to divisions or other parts of the company.

Modern advanced computer technology has been greatly applied to areas of our daily lives, especially how to enhance problem-solving ability. As the modern young generation grew up in a digital world and game-playing seemed to have become a ubiquitous pastime in their usual lives. In order to understand if game is effective in improving students’ problem-solving ability, this study employs game to facilitate students’ problem-solving ability. The related literature was reviewed and the researcher proposed several propositions based on the reviewed literature. It is anticipated that game playing will be applied to education in the future more and more from different areas of profession and hopefully students’ learning performance would be improved more easily.

Marketing is the subject that combines theory and practice in the business school. However, students were still provided with “speech and note-making” in a conventional classroom even in the modern highly competitive era. Though researchers have integrated computer technology with business education, it is regretful that students have limited opportunities to combine theory and practice in terms of marketing. The objective of the study is to explore the combination of marketing and marketing education. The study firstly explains the contents of marketing and the way to combine marketing education and the advanced computer technology. The study then employed modern advanced computer technology to build a simulated computer learning system, and the researcher randomly invited several college students to participate in the experiment. Finally, the preliminary results and conclusion are also provided.

This study aims to analyze the effect of sales growth, leverage, and investment opportunity set on corporate value. Corporate value is a measure of how the sustainability of an entity is going, the high corporate value indicates that the company is in the good condition to carry out operations in the future and that can attract investors to make transactions on the entity's shares. Therefore it is very important for investors to know what factors affect the corporate value, and that they do not take the wrong steps in making transactions on the stock exchange. Using multiple regression analysis with the STATA software on mining companies listed on the Indonesia Stock Exchange, this study finds the effect of sales growth and investment opportunity set on corporate value, while leverage has no effect on corporate value. These results explain that investors give a positive reaction to the company's performance in increasing its turnover and investment opportunity set so that it has an impact on corporate value in the stock market. These results have implications for management to work hard in increasing sales to increase corporate value.

To actively respond to the payment crisis of China’s basic pension insurance caused by the aging of the population, the Chinese government is actively formulating the policy of delaying retirement. This paper designs four types of delaying retirement policies that may be issued by the Chinese government, and explores the effect of the delaying retirement policies on the financial status of individual account of China’s basic endowment insurance. We find that the delaying retirement policy is beneficial to the financial status of individual account in the early stage of the forecast, but it will worsen the financial situation of the individual account in the later period of the forecast. There is no significant difference in the effects of the delaying retirement policy under the four different schemes and different genders.

This study examined the effect of interest rates on the profitability of Deposit Money Banks in Nigeria between 2004 and 2018. The time series data for this study were collected from the Central Bank of Nigeria Statistical Bulletin and the annual reports of Nigerian Deposit Insurance Corporation. The study employed inferential statistics by analyzing the collected data via ordinary least square multiple regression technique. The choice of this technique was sequel to the Augmented-Dickney-Fuller Unit Root test which confirmed the stationarity of the research variables at levels. Findings from this study revealed that all the explanatory variables i.e lending interest rate (LINT), monetary policy rate (MPR), treasury bill rate (TBR) and ratio of cash balance to total liabilities maintained positive but insignificant relationships with the Return on assets of Nigerian banks (ROA); also, the coefficient of determination (R2) of 0.32 indicated that about 32% of the variation in the profitability could be explained by the interest rate proxies. Based on these findings, it was concluded that lending interest rate was an insignificant determinant of Deposit Money Banks’ profitability in Nigeria and recommended that Banks must strike a good balance in their loans pricing and investment decisions as this will help them to cover cost associated with lending while maintaining good banking relationship with their customers.