Strategic position is the place desired by the company / business unit in accordance with the ability to compete in the industrial environment that accommodates all the resources owned, companies in the desired competition position to prove that the company has mobilized all the resources it has and win the competition in accordance with the planning made in a relatively long time, long before the competition took place, with the right calculation to produce a satisfactory performance of the company’s stakeholders, using the planning tools including the BCG matrix, where in this matrix the company seeks to gain place in the competition in accordance with their capabilities and comparing with company-owned capabilities based on their past performance history, the company reads the development of industrial product demand, refines consumer demand, improves marketing strategy and enhances the company will be able to maintain and increase the public or consumer demand for their products, with the general strategy and the company’s strategy to attract consumers and ultimately submit the purchasing decision to the consumers, this research proves that the mobilization of resources or company assets have a close relationship with market share, and market share determines the competitive position.

This research entitled Factors Affecting the Quality of Regional Financial Reports at West Kalimantan Provincial Government with the aim to analyze the influence of Human Resources Competence, Regional Financial Accounting System and Utilization of Information Technology Against the Quality of Regional Financial Reports. The data in this research are primary data obtained from questionnaire distribution to 44 respondents with sample determination used is saturated sample. Furthermore data obtained done validity test, reliability test, classical assumption test and multiple regression analysis. The results showed that the Human Resource Competency does not affect the quality of the Regional Financial Statement, while the Regional Financial Accounting System and Utilization of Information Technology proven to affect the quality of the Regional Financial Statement. Thus the regional financial accounting system and utilization of information technology will be very supportive to make the financial report of West Kalimantan Provincial Government to be qualified.
© 2018 The Authors. Published by Global Illuminators. This is an open access article under the CC BY-NC-ND license

The development of e-learning is the increasingly demanding way to communicate effectively and efficiently, smartphone-based messenger applications that currently increasingly offer more complex features such as applications BBM (BlackBerry Messenger), line, Kakao Talk and one of which is very popular in Indonesia is Whatsapp (WA) messenger, with the ease and sophistication, offered certainly has appeal for all society, especially in the world of learning as in school and in college as a supporter of learning process between Lecturers and Students more practically. The purpose of this research is to know how the attitude and behavior of students on the usability of Whatsapp chat applications in e-learning based learning process (case study in the academy of finance and banking, Pontianak), This research type is survey research and data collection techniques used in sampling in this study is using questionnaires, while the respondents were taken from the students of the morning and evening classes amounted to 53 people who had followed the learning to use WhatsApp application for one semester, the data analysis technique used was the “Fishbein Analysis” method using the variable of belief, evaluation, normative belief and motivation needed to analyse attitudes and behaviors. The results showed that based on the calculation of score figures, both the score of confidence, evaluation, normative belief and motivation to assess attitudes and subjective norms and intention-behaviour can be summarized as follows: 1. Attitude value score is at the value of 27.10 (Approaching Good) 2. The score of the subjective norm at the value of 10.26 3. Scores of values Behavioral intent at value 20.36 is Positive (GOOD) So the hypothesis that states the attitude and behaviour of students on usability Whatsapp chat application in the e-learning based learning process has been proven positively.

The aim of this study is to measure the efficiency of 11 Sharia Banks in Indonesia Before and After the Sharia Implementation 2015-2019 Roadmap. By using quarterly data during 2012-2017. The result of this research shows that the average of efficiency sharia Bank in Indonesia during the period before the implementation of the Islamic banking roadmap the average Islamic banking efficiency was 0.57 and Maybank Sharia has the highest efficiency value with a score of 0.92. this means there is room to increase efficiency by 0.35. After the implementation of the Islamic banking roadmap, the average Islamic banking efficiency is 0.59, with the highest efficiency value, which is Maybank Sharia with a score of 0.87. This means that there is room to increase efficiency by 0.28 and the result also shows that there is an increase in efficiency score of 0.02 after implementation the roadmap. While overall during the period of 2012-2017, the average Islamic banking efficiency is 0.58, with the highest efficiency value, namely Islamic Syariah Bank with a score of 0.9. this means there is room to increase efficiency by 0.32. and From the t- Test also found that the implementation of the 2015-2019 Indonesian Sharia Banking Roadmap has not been able to improve the efficiency of sharia in general banking.

The purpose of this reasearch was to assess the efficiency level of 80 conventional Banks In Indonesia using Stochastic Frontier Analysis. The findings of this reserach showed a maximum efficiency score of 0.647 and the bank’s average score among the research sample with the input and output allocation is 0,384. With this score, the banking system in Indonesian capital market was still considered as not efficient (0.3848 <0.5) but still the room for improvement is 0,647-0,384 = 0,263. From this research also shows that Variables that have a significant effect on bank profits are Price of Physical Capital (W3), Total loans (Y1) and Net non-interest income ( Y2). Other independence variables that do not have a significant effect include personnel costs (W1), interest costs (W2), securities (Y3) and inflation (Z).

Hospital industry is labour intensive and customer oriented. Thus, the qualities needed of workers in this industry are different from those of other industries. Turnover is also one of the most highly concern in this industry because of its nature. This article focuses and explores the factors influences the challenges and problems; including the internal and external factors.

Children’s choice for sweets is known by everyone. Today the product is considered to be not only a physical, but also a psychological entity at the same time, especially in the case of children. They want sweets in different shapes and colours, and manufacturers take advantage of this by making a multitude of products available. Through design and aesthetics elements, producers want to influence children and adults to choose the sweets. The article aims to create a clear picture of the use of design and aesthetic elements by the big producers on the sweets market for children, and of parents’ perception of how children are influenced by the design and aesthetics of sweets. In this respect, a qualitative marketing research study has been carried out. The qualitative research method that was chosen was the interview, and the qualitative research technique was the in-depth interview. The author wanted to know the parents’ opinions about how sweets design influences children’s desire to have that product and parents’ purchasing decisions. The method used in the research was the semi-structured interviewing, and the interview guide was used as a tool. The sample included a number of 26 parents. The paper analyses which design elements have a stronger impact on purchasing decisions. The results show that the design of sweets is important and attracts attention to a product before it is tasted. The appearance affects both, the parents and especially the children, who want various colourful foods with their favourite character or with their favourite toy attached. It has been found that the design of a product is an important element according to which people (children, but also adults) make the purchasing decision.

Due to the intense competition among café chains, consumer satisfaction has become a strategic factor for each organization in order to thrive in the market place in a sustainable way. In this article, the author aims to identify the quality and marketing strategies, specific or general, those European café chain managers have implemented to cope with competition. It also quantifies their willingness to apply these strategies in the future to increase customer satisfaction. In this respect, the author carried out a qualitative marketing research, and 16 managers of café chains were interviewed. The research was based on the semi-structured depth interview method. The results show that most managers included in the sample declared that they have implemented various quality and marketing strategies to improve the quality of their products and services and meet the requirements of consumers. Research has shown that some of the strategies are common, but there are also different individual strategies applied by each café chain depending on the location of the cafés and the customer segment they are addressing. Based on the results, the author recommends to the café managers to analyze their competitive environment well and to get to know the market and the consumer requirements accurately, so that they can implement targeted quality and marketing strategies in order to reach their company goals.

Clothing carries symbolic value, expressing characteristics describing social and cultural constructions. Sri Lankans have been practicing their traditional, cultural clothing styles during Buddhist religious activities from ancient times. This study explores a style of headdress worn by a musician at the Temple of the Tooth, UNESCO heritage city in Kandy. In Sri Lanka, religion has had affinity between the monarch and certain sacred symbols. Sovereigns have sought to display their proximity to, and their official care of these relics, as well as their exclusive right to offer institutionalized worship to them. Headdresses create the essential part of the clothing and styles of embellishment of traditional service at the temple of the tooth relic of the Buddha, it may also be used to define the status of the office of the wearer and express an appropriate sense of style, particularly by the use of ornamentation of the costume which is often itself symbolic. The headdress means the living so-called culture of Sri Lanka today. Colours used for headdresses express attitudes and beliefs of honor and the meaning of the ceremony. The most obvious cultural belief associated with the objects has to do with cultural, aesthetic and spiritual values. The headdress is a turban type. It is of the wrap-around type constructed or formed in a simple pattern, but it may present an appearance which simulates that of a ready-made hat. This essential headdress has been worn in one particular way since ancient times. The headdress provides ways of expressing the ceremonial event, glamour, utmost hospitality and honor rendered to the Buddha and also the level of craft skill of its wearer. The research is an ethnographic study; observer participation was the beginning point of the research. Researchers participated in ceremonial events of the Temple of the Tooth and experienced, observed, interviewed musicians and responded to the research.

This paper considers the significance of traditional clothing and to identity perspective of cultural heritage. The traditional elite male clothing is known as ―Thuppottiya‖ or ―Mulenduma‖ is a power referring to traditional dress is being practiced in the UNESCO world cultural heritage site Kandy and its vicinities in Sri Lanka. Carried out preliminary fieldwork in Kandy (August 2018) the author discusses referring to the currently observed traditional practice and its conceptual development in which dress regulated as a sense of national identity, pride, and unity. It is necessary to reformulate cultural values and valuing processes, in order to better understand the Kandyan culture and its meaning in material objects such as dress. This study identifying dress as an intangible heritage value material cultural objects which signifying and expressing subtle cultural values and social relationships. The wearing of ―Thuppottiya‖ in particular, offers to an elite male as a means of communication in power conscious and historically stratified society. Anthropological and educational value of Kandyan ―Thuppottiya‖ is a rich blend of indigenous, Indian and Western cultures. The dress has been an important aspect of Kandyan cultural life. It is argued that ―Thuppottiya‖ is still an integral part of a ritual and social activities in Kandy shed light on the complex history, Sri Lanka. Considering ethnographic survey in contemporary context, the author states that ―Thuppottiya‖ contributes intangible heritage of the UNESCO world cultural heritage Kandy in their encapsulation of the island‘s oral history, art, social commentary and concepts of beauty. The ―Thuppottiya‖ lies at the core of ethnic identity and has assumed a higher level of significance among consumers and tourists who collect symbolic items. The author concludes by outlining some of the challenges that heritage regimes face in contemporary society and culture and seek potential strategies for preserving, safeguarding its mixed cultural resources.

Education is main sources to build self-confidence where as it plays strong role in the development of any country. Unfortunately, the ratio of literacy is very low in Pakistan as compared to neighboring countries which are still considered under developed countries. This study has been conducted to explore how females suffer in the field of education due to male dominance. The Study is quantitative in nature; respondents were selected from (Arts faculty) all degree colleges of Quetta city (capital of Balochistan) through nonprobability simple random sampling. Sample size was 200 students of all colleges. Data was analyzed by the SPSS. Results showed that there are no facilities for girls at families’ level regarding their education as boys have.

Research in the areas of Management and Social Sciences has a multi- faceted and chequered history in India. An analysis of research publications around the world has shown that while India is among the world’s top countries in terms of scientific research output, the country’s universities have fallen way behind in providing good scientific research works and papers. But if one goes by the recent world university rankings, the Indian Institutes have been slipping from their positions since 2012. One of the major causes being poor research capacity. Universities are primarily the nodal centres for Academic Research in India. Apart from that, there are hundreds of Institutes established- Government, Private and Autonomous as well, which undertake various research activities and initiatives. However, the need for and awareness of quality research is not understood clearly among the academia leading to a wide disparity in research activity and output across the country, both in quality as well as quantity. It is widely felt that the academicians and faculty members in many institutions of Higher education of National and International repute, do not justify the role of Researchers and many of them do not confirm to the International Academic standards of research. There is an increasing trend and tendency to publish books rather than papers in refereed journals or publications in low impact journals. The understanding and contribution to quality research in their specific area of study seem to be an imminent challenge faced by the academicians in the Higher Educational Institutions in India. 1. To study the levels of understanding of quality research among the academicians in the higher educational institutions. 2. To study various significant factors impacting the plight of poor quality research in these institutions. Methodology: Data required for the purpose of this study will be collected using both primary and secondary data. Primary data is collected thru conducting a sample survey of about 140 respondents using online questionnaire to understand and assess the levels of understanding among them with regard to quality research in Higher Educational Institutions and also to analyze the various causative factors contributing to poor research in India in educational institutions. A small sample of 140 respondents chosen on random sampling and perceptional biases of the respondents.