Comptabilité et marketing

Employee creativity has been treated as essential for organization’s survival and competition the term refers to the generation of novel and useful ideas regarding products, practices, services or procedures in workplace. The purpose of this paper is to investigate the relationship between abusive supervision and employee creativity. The authors tested the hypotheses with a Simple random sampling technique was used. 222 questionnaires distributed among the service sector of Sargodha, Pakistan. Abusive supervision is negatively related to employee creativity and fully mediate by knowledge hiding. In addition, the positive relationship between abusive supervision and knowledge hiding. This study will be helpful to managers in managing abusive supervision by employee knowledge hide at work, and also increase and promote the knowledge sharing climate in organization. This study examines the mediating role of knowledge hiding in the relationship between abusive supervision and employee creativity in the lens of Social exchange theory.

Accounting is an art summarized the transaction between the two persons Book keeping and accounts which was adopted by money lender and gold smith during the Roman EmpireWith the passage of time need of accounting increased because it is very essentially the persons. During the expansion of population, the need of book keeping and accounting increased. When the business converted in to form of entities the need of accounting and booking keeping realized. After the academia method of education was adopted in eighteen centuries the accounts subject was included in the curriculum of academia and university education. In the nineteen century industrial revolution came various part of world in Asia and Europe. During the eighteen century various multinational was established. The accountancy and book keeping became the respectable profession. In this age when we are living in industrial age accounting system is more effective.

The objective of this study is to assess how the Gondar town taxpayers perceive the existing tax system in relation to tax complexity and tax efficiency. A survey using self-administered questionnaire has been used to collect the primary data. The survey included 285 respondents among business profit taxpayers in Gondar, Ethiopia but just 268 copies are received. In order to achieve the objective of the study, both descriptive and inferential statistics have been applied. The collected data are described using mean and standard deviation. And also, two hypotheses are developed and tested using one sample t-test. The study reveals that, taxpayers perceive that, the existing tax system is too complicated, complex and tedious in procedural complications. And the tax system is economically inefficient because, the current Ethiopian tax system isn’t attractive for foreign investors to invest their money in Ethiopia. Finally the researcher concludes that, the Ethiopian tax system is complex and economically inefficient from tax payers’ point of view. Based on conclusions drawn the researcher recommends that, the tax authority in particular and government in general shall try to empower the tax payers with knowledge and changing their perception through sustainable awareness creation programs.

Customer satisfaction occurs when a customer's perceived value exceeds the expected value of a service. Word of mouth has been generally observed and investigated after customer satisfaction; however, this research intended to investigate the impact of word of mouth on customer satisfaction. To achieve this objective, a conceptual framework was proposed along with service quality. The survey research was used. The targeted population was the customers of the casual dining restaurants. A sample of 200 was selected, and the data was collected from the customers in the restaurants. For the data analysis, regression analysis was done. The reliability test was run to ensure the instrument's reliability; the validity of the instrument was checked through correlation. Findings showed word of mouth's impact in making customers satisfied. The study concluded with related implications and design guidelines to enhance customer satisfaction through word of mouth and service quality. That will help the management of casual dining restaurants to improve customer satisfaction by providing them good service quality and creating word of mouth.