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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.

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 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.

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.