Search results for: encourage

Authors: C. Asarkaya, S. Z. Siretioglu Girgin

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Turkish migrants constitute the largest group among people with migration background living in Germany. Turkish women’s labor market participation is of significant importance for their social and economic integration to the German society. This paper thus aims to investigate their labor market positions. Turkish migrant women participate less in the labor market compared to men, and are responsible for most of the housework, child care, and elderly care. This is due to their traditional roles in the family, educational level, insufficient knowledge of German language, and insufficient professional experience. We strongly recommend that wide-reaching integration policies for women are formulated, so as to encourage participation of not only migrant women but also their husbands, fathers and/or brothers, and natives.

Keywords: empowerment, Germany, labor market, migration, Turkish, women

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Authors: Jurijs Salijevs, Katrina Bolocko

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The integration of artificial intelligence and neural networks has significantly changed full-body imaging and high-resolution 3D mapping systems, and this paper reviews research in these areas. With an emphasis on their use in the early identification of melanoma and other disorders, the goal is to give a wide perspective on the current status and potential future of these medical imaging technologies. Authors also examine methodologies such as machine learning and deep learning, seeking to identify efficient procedures that enhance diagnostic capabilities through the analysis of 3D body scans. This work aims to encourage further research and technological development to harness the full potential of AI in disease diagnosis.

Keywords: artificial intelligence, neural networks, 3D scan, body scan, 3D mapping system, healthcare

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Authors: Po-Kun Tsai

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The issue of climate change is essential in the 21st century. State governments have launched types of strategic industrial policies to encourage more widespread R&D in green technology. Research also indicates that technology is an essential tool to mitigate some of extreme situations. However, one could learn from several prominent cases in international trade area that they have been easily argued and disputed by the foreign counterparts. Thus, how to justify the public sector’s R&D measures under the current world trading system and how to promote the transfer of environmentally sound technologies (EST) to developing states are crucial. The study is to undertake a preliminary examination of the current R&D research area in green technology in Taiwan. Through selective interviews and comparative approach, it tries to identify the loopholes under the current legal framework in Taiwan. It would be, as a basis, for further legal and policy recommendations for the benefits of mankind.

Keywords: government, R&D, innovation, environmentally sound technology (EST)

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Authors: Yasith Nayana, Janani Manamperuma, Lalindi Amarasinghe, Sasanka Kodithuwakku

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Educational games are popular among current e-learning systems. The approach to education through interactive media is expected to motivate students and encourage participation and engagement. ‘Kalayathra’ is an adaptive, player centered e-learning 3D game. The game identifies the player’s personality and adapt the gaming environment according to the player’s preference. Our platform measures the student’s performance and support learning through player assessment. Player experience is a good measure of the level of fun and education presented to players. To assess the level of playability we introduce an educational playability model. ‘Kalayathra’ is developed according to the GCE O/L syllabus and teaching guide in Sri Lankan education system. The game is capable of guiding players into the environment and aid them in tasks and activities depending on how much the player requires help.

Keywords: e-learning, games, adaptive, personality, gamification, player experience

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Authors: Cailyn Green

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This research investigated the lack of standardization that exists in the field of polysubstance use. This standardization has to do with a uniform way of defining when and if polysubstance is taking place. This research is important to the field of substance abuse as it makes future researchers aware of this lack of uniformity in a commonly used word in the field. By investigating, we make researchers aware of these discrepancies to encourage a uniform definition to be created and used. The methodology for this research was a literary review. This literature review consisted of four peer-reviewed and published journal articles in four different journals. These articles focused on adolescents and their polysubstance use. The research question asked what time frame was used to determine if a client's substance use can be classified as polysubstance use when they reported using two or more substances. The results identify that there is no uniform working definition of the time frame for polysubstance to take place.

Keywords: addiction, adolescence, literary review, polysubstance

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Authors: Mahmoud I. Syam, Osama K. El-Hafy

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With lack of student motivation, there will be a little or no real learning in the class and this directly effects student achievement and test scores. Some students are naturally motivated to learn, but many students are not motivated, they do care little about learning and need their instructors to motivate them. Thus, motivating students is part of the instructor’s job. It’s a tough task to motivate students and make them have more attention and enthusiasm. As a part of this research, a questionnaire has been distributed among a sample of 155 students out of 1502 students from Foundation Program at Qatar University. The questionnaire helped us to determine some methods to motivate the students and encourage them to study such as variety of teaching activities, encouraging students to participate during the lectures, creating intense competition between the students, using instructional technology, not using grades as a threat and respecting the students and treating them in a good manner. Accordingly, some hypotheses are tested and some recommendations are presented.

Keywords: learning, motivating, student, teacher, testing hypotheses

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Authors: Majd Megheirkouni

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The aim of this study is to identify empirical studies that explore and investigate ethical leadership in order to assess and synthesize its impacts and outcomes. This study seeks to provide an evidence-informed answer to a set of questions on ethical leadership definition in the field of tourism and hospitality, its investigation, and examination, and its outcome. A systematic literature review, using medical science-based methodology, was conducted to synthesize research by reliable means. Four themes were identified from the analysis. These themes are: Ethical leaders’ characteristics, healthy work environment, ethical leadership effectiveness, and the application of ethical leadership across cultures. This study provides the potential to move hospitality and tourism leadership forward and encourage researchers to investigate new research topics. To the best of the author’s knowledge, this is the first systematic review focusing on ethical leadership in tourism and hospitality settings.

Keywords: ethical leadership, approach, outcome, tourism, hospitality, systematic review

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Authors: Yuan-Yu Chiang, Yu-Han Tseng, Chin-Chen Wen

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Many southeast-Asia women migrate to Taiwan by marriage, and it usually takes 4 to 8 years for them to acquire Taiwanese citizenship. This study investigates the relationships between their citizenship acquisition and whether they develop Taiwanese identities. One hundred and ninety-two immigrant women were measured using Multigroup Ethnic Identity Measure-Revised and a global 10-point ethnic identity question. Correlation tests and hierarchical regression were performed to explore whether acquiring citizenship would help immigrant women to develop Taiwanese identities. The results revealed that citizenship acquisition does help immigrant women to identify with Taiwanese society symbolically. However, the results also indicated that acquiring citizenship would not help these immigrant women become involved in deeper cultural exploration of Taiwan nor would it encourage them to make commitments to the host society.

Keywords: immigrants, international marriage, ethnic identity, Taiwan

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Authors: Iva Ariani, Mohammad Alvi Pratama

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Currently, the world of communication experiences a rapid development. There are many ways of communication utilized in line with the development of science which creates many technologies that encourage a rapid development of communication system. However, despite giving convenience for the society, the development of communication system is not accompanied by the development of applicable values and regulations. Therefore, it raises many issues regarding false information or hoax which can influence the society’s mindset. This research aims to know the role of social media towards the reputation of an institution using a communication ethics study. It is a qualitative research using interview, observation, and literature study for collecting data. Then, the data will be analyzed using philosophical methods which are hermeneutic and deduction methods. This research is expected to show the role of social media in developing an institutional reputation in ethical review.

Keywords: social media, ethics, communication, reputation

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Authors: Fatemeh Behrouzi, Adi Maimun, Mehdi Nakisa

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The growth of population, rising fossil fuel prices which the fossil fuels are limited and decreased day by day, pollution problem due to use of fossil fuels and electrical demand are important role to encourage of using the green energy and renewable technologies. Among different renewable energy technologies, hydro power generation (large and small scale) is the prime choice in terms of contribution to the world's electricity generation by using water current turbines. Nowadays, researchers focus on design and development of different kind of turbines to capture hydro-power electricity generation as clean and reliable energy. This article is review about statues of water current turbines carried out to generate electricity from hydro-kinetic energy especially places that they do not have electricity, but they have access to the current water.

Keywords: water current turbine, renewable energy, hydro-power, mechanic

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Authors: Ng Liang Shen, Ngahzaifa Abdul Ghani

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This research aimed at developing an early warning system for pre-diabetic and diabetics by analyzing simple and easily determinable signs and symptoms of diabetes among the people living in Malaysia using Particle Swarm Optimized Artificial. With the skyrocketing prevalence of Type 2 diabetes in Malaysia, the system can be used to encourage affected people to seek further medical attention to prevent the onset of diabetes or start managing it early enough to avoid the associated complications. The study sought to find out the best predictive variables of Type 2 Diabetes Mellitus, developed a system to diagnose diabetes from the variables using Artificial Neural Networks and tested the system on accuracy to find out the patent generated from diabetes diagnosis result in machine learning algorithms even at primary or advanced stages.

Keywords: diabetes diagnosis, Artificial Neural Networks, artificial intelligence, soft computing, medical diagnosis

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Authors: Isaac Kfir

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In thinking about the role of the law and its impact on socially constructed norms and identities, scholars have come to explore a multitude of issues to do with equality, empowerment, and views. The aim of this contribution is threefold. Firstly, offer a descriptive framework of feminist legal studies (FLS) through a review of the evolution of the field in the context of equality, rights, and justice. Secondly, encourage those working on equality, rights, and justice in respect to ‘women’s issues’ to engage in international comparative legal studies. Third, to highlight that those seeking solutions to disempowerment and discrimination must recognize that they need to contend with claims that one is seeking to undermine cultural norms. Therefore, one effective way for feminists to address this situation is by relying more on the international legal mechanism, which reflects basic legal tenets as to the universality of equality, rights, and justice, that can then help shape the domestic setting.

Keywords: international comparative law, feminist legal studies, equality, rights, justice

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Authors: Nadjib Drouiche, Abdenour Lami, Salaheddine Aoudj, Tarik Ouslimane

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Although solar cells manufacturing is a conservative industry, economics drivers continue to encourage innovation, feedstock savings and cost reduction. Kerf slurry waste is a complex product containing both valuable substances as well as contaminants. The valuable substances are: i) high purity silicon, ii) polyethylene glycol, and iii) silicon carbide. The contaminants mainly include metal fragments and organics. Therefore, recycling of the kerf slurry waste is an important subject not only from the treatment of waste but also from the recovery of valuable products. The present paper relates to processes for the recovery of valuable products from the kerf slurry waste in which they are contained, such products comprising nanoparticles, polyethylene glycol, high purity silicon, and silicon carbide.

Keywords: photovoltaic cell, Kerf slurry waste, recycling, silicon carbide

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Authors: Aziz Ahmad, Guillermo Ramirez-Prado

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Governments around the world encourage the use of solar water heating in residential houses due to the low maintenance requirements and efficiency of the solar collector water heating systems. The aim of this work is to study a domestic solar water heating system in a residential building to develop a model of the entire solar water heating system including flat-plate solar collector and storage tank. The proposed model is adaptable to any households and location. The model can be used to test different types of controllers and can provide efficiency as well as economic analysis. The proposed model is based on the heat and mass transfer equations along with assumptions applied in the model which can be modified for a variety of different solar water heating systems and sizes. Simulation results of the model were compared with the actual system which shows similar trends.

Keywords: solar thermal systems, solar water heating, solar collector model, hot water tank model, solar controllers

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Authors: Nicole Kalemba, Fernando Campa-Planas, Ana-Beatriz Hernández-Lara, Maria Victória Sánchez-Rebull

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The purpose of this paper is to determine the effects of service quality on US airlines’ economic performance. In order to cover this goal, it has been considered four different indexes of service quality in the air transportation industry, and also two indicators of economic performance, revenues and return on investment (ROI). Data from American airline companies over a period that covers from 2006 to 2013 have been used in order to determine if airlines’ profitability increases when service quality improves. Considering the effects on airlines’ profitability, the results confirm the positive and significant influence of service quality on the ROI of the companies in our study. Meanwhile, a non-significant effect was found for airline revenues related to quality. No previous research in this area has been done and these findings could encourage airline companies to invest in quality as far as this policy can have a return on their profitability.

Keywords: airlines, economic performance, key performance indicators, quality

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Authors: Zeynep Turhan

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This review emphasized the effectiveness of men’s participation, and whether non-violent (NV) boys’ and men’s perceptions of IPV prevention programs affect their involvement. Additionally, the review aimed to identify the barriers of non-engagement as well as the most effective approaches to end and prevent violence-against-women (VAW). The main goals of this assessment were to investigate 1) how NV men engage in anti-violence prevention programs that empower women, 2) what are the possible perceptions of NV men involved in prevention programs 3) how to identify effective approaches and strategies that encourage NV men to become involved in prevention programs. This critical review also included the overview of prevention programs such as The Mentors in Violence Prevention Programs (MVP), The White Ribbon Campaign (WRC), and Domestic Violence Prevention Enhancement and Leadership through Alliances (DELTA). The review recommended expanding these programs to reach more macro settings such as workplace, faith-based and other community-based organizations. Additionally, secondary and territory prevention programs need to expand through addressing the long-term effects of violence.

Keywords: engagement, non-violent men, prevention programs

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Authors: Eldah Ephraim Buba, Amina Bata Zoaka, Aishatu Ibrahim

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This study appraised maintenance practices in selected tourist attractions in Bauchi state, Nigeria. Four tourist attractions were used for the research. Checklists were used to assess operations and repairs maintenance practices in the different attractions. The study carried out personal assessment thrice in six months without prior knowledge of the staff in charge for operational maintenance. Records of repairs maintenance from the attractions maintenance unit for a period of ten years were assessed using the checklists. The findings of the study show that operations maintenance was not adequately carried out in the four tourists attractions. Repairs maintenance was carried out in Yankari game reserve and safari, but repairs maintenance was poor in the other three attractions. The study therefore, recommends that adequate maintenance should be practiced in tourist attractions to expand the lifespan of the facilities and also encourage tourist patronage.

Keywords: appraisal, maintenance, practices, tourist attraction

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Authors: Areerut Jaipadub

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The purpose of this research is to analyze the pattern of television commercials and how they encourage non-governmental organizations to build their image in Thailand. It realizes how public relations can impact an organization's image. It is a truth that bad public relations management can cause hurt a reputation. On the other hand, a very small amount of work in public relations helps your organization to be recognized broadly and eventually accepted even wider. The main idea in this paper is to study and analyze patterns of television commercials that could impact non-governmental organization's images in a greater way. This research uses questionnaires and content analysis to summarize results. The findings show the aspects of how patterns of television commercials that are suited to non-governmental organization work in Thailand. It will be useful for any non-governmental organization that wishes to build their image through television commercials and also for further work based on this research.

Keywords: television commercial (TVC), organization image, non-governmental organization (NGO), public relation

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Authors: Syed Asif Hassan, Ritu Barthwal

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Topoisomerase I and II α plays a crucial role in the DNA-maintenance in all living cells, and for this reason, inhibitors of this enzyme have been much studied. In this paper, we have described the inhibitory effect of the aqueous extract of Picrorrhiza kurroa on human topoisomerases by measuring the relaxation of superhelical plasmid pBR322 DNA. The aqueous extract inhibited topoisomerase I and II α in a concentration-dependent manner (Inhibitory concentration (IC) ≈ 25 and 50 µg, respectively). By stabilization studies of topoisomerase I-DNA complex and preincubation studies of topoisomerase I and II α with the extract; we conclude that the possible mechanism of inhibition is both; 1) stabilization of covalent complex of topo I-DNA complex and 2) direct inhibition of the enzyme topoisomerases. These findings might explain the antineoplastic activity of Picrorrhiza kurroa and encourage new studies to elucidate the usefulness of the extract as a potent antineoplastic agent.

Keywords: Picrorrhiza kurroa, topoisomerase I and II α, inhibition, antineoplastic agent

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Authors: Jungeun Cho

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Social finance has received increasing attention as a means to promote the growth of regional economies. Despite the plenty of research discussed their critical role and functions in regional economic development such as the financing and promotion of co-operatives or social enterprises and the offering credit to the financially excluded in the region, however, rarely are efforts made to measure the contribution of social finance in the regional economy. It is essential to establish an evaluation model in order to encourage social finance institutions to perform their supposed role and functions on regional economic development. The objective of this paper is to formulate an evaluation model of the contribution of social finance to the regional economy through an analytic hierarchy process (AHP) approach. This study is expected to provide useful guidelines for social finance institutions’ strategies and the policies of local or central government regarding social finance.

Keywords: social finance, regional economy, social economy, policies of local or central government

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Authors: Ladaporn Pithuk

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The purposes of the study were to ascertain the customer requirement, to identify the factors related to online business in Thailand. The sample of this study consisted of 400 customers who are purchasing product and service on E-commerce. To get primary sources, a questionnaire consisting of 31 questions was designed and adapted from previous studies. The data from the questionnaires were collected and analyzed in descriptive forms and (ONE-WAY ANOVA) was conducted. The majority of the respondents showed customer requirement by stating “moderately agree” for questions asking them about customization, connection, content, commerce, context, communication and community, however, they also displayed negative attitudes by identifying “moderately disagree” for security concerns and after-sales services. These important issues need to be improved immediately since it can encourage customers to buy goods and services through the Internet or discourage them, and businesses should offer more channels of payment methods for customers for instance, e-payment.

Keywords: customer requirement, customization, connection, online business

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Authors: Lee Woong-Kyu

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Fierce competition in smartphone market may encourage users to switch brands when buying a new smartphone. However, many smartphone users continue to use the same brand although other branded smartphones are perceived to be more attractive. The purpose of this study is to identify and analyze the effects of brand loyalty toward incumbent smartphone on new smartphone adoption. For this purpose, a research model including two hypotheses, the positive effect on rational judgments and the negative effect on rational judgments, are proposed based on the dual process theory. For the validation of the research model, the data was collected by surveying Korean university students and tested by the group comparison between high and low brand loyalty. The results show that the two hypotheses were statistically supported.

Keywords: brand loyalty, dual process theory, incumbent smartphone, smartphone adoption

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Authors: Adu-Ampomah Yaw Junior

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Local procurement has become one of the latest trends in the discourse of sustainable tourism due to the economic benefits it generates for tourist destinations in developing countries. Local procurement helps in creating jobs which consequently helps in alleviating poverty. However, there have been limited studies on local procurement patterns in developing countries. Research on hotel procurement practices has mainly emphasized the challenges that hoteliers face when procuring locally, leaving questions regarding their motivations to engage in local procurement unanswered. The institutional theory provides a suitable framework to better understand these motivations as it underlines the importance of individual cognitive perceptions on issues in shaping organizational response strategies. More specifically, the extent to which an issue is perceived to belong to the organization’s responsibility. Also the organizational actors’ belief of losses or gains resultant from acting or not acting on an issue (degree of importance). Furthermore the organizational actors’ belief of the probability of resolving an issue (degree of feasibility). These factors influence how an organization will act on this issue. Hence, this paper adopts an institutional perspective to examine local procurement patterns of food by hoteliers in Ghana. Qualitative interviews with 20 procurement managers about their procurement practices and motivations, as well as interviews with different stakeholders for data triangulation purposes, indicated that most hotels sourced their food from middlemen who imported most of their products. However, direct importation was more prevalent foreign owned hotels as opposed to locally owned ones. Notwithstanding, the importation and the usage of foreign foods as opposed to local ones can be explained by the lack of pressure from NGOs and trade associations on hotels to act responsibly. Though guests’ menu preferences were perceived as important to hoteliers business operations, western tourists demand foreign food primarily with the foreign owned hotels make it less important to procure local produce. Lastly hoteliers, particularly those in foreign owned ones, perceive local procurement to be less feasible, raising concerns about quality and variety of local produce. The paper outlines strategies to improve the perception and degree of local Firstly, there is the need for stakeholder engagement in order to make hoteliers feel responsible for acting on the issue.Again it is crucial for Ghana government to promote and encourage hotels to buy local produce. Also, the government has to also make funds and storage facilities available for farmers to impact on the quality and quantity of local produce. Moreover, Sites need to be secured for farmers to engage in sustained farming.Furthermore, there is the need for collaborations between various stakeholders to organize training programs for farmers. Notwithstanding hotels need to market local produce to their guests. Finally, the Ghana hotels association has to encourage hotels to indulge in local procurement.

Keywords: sustainable tourism, feasible, important, local procurement

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Authors: Kais Siala, Mohamed Kharrat, Mohamed Abid

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Exposure therapies encourage patients to gradually begin facing their painful memories of the trauma in order to reduce fear and anxiety. In this context, virtual reality techniques are widely used for treatment of different kinds of phobia. The particular case of fear of death phobia (thanataphobia) is addressed in this paper. For this purpose, we propose to make a simulation of Near Death Experience (NDE) using augmented reality techniques. We propose in particular to simulate the Out-of-Body experience (OBE) which is the first step of a Near-Death-Experience (NDE). In this paper, we present technical aspects of this simulation as well as short-term impact in terms of physiological measures. The non-linear Poincéré plot is used to describe the difference in Heart Rate Variability between In-Body and Out-Of-Body conditions.

Keywords: Out-of-Body simulation, physiological measure, augmented reality, phobia psychotherapy, HRV, Poincaré plot

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Authors: Xuefan Li, Donghua Li, Juanjuan Li

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This study explores the changes in policies toward Chinese students studying abroad in different countries during the pre-pandemic, pandemic, and post-pandemic periods. Interviews and questionnaire surveys were conducted with participating institutions at the China International Education Exhibition. The results indicate that institutions were impacted by the pandemic differently, with a gradual recovery in the two years following the initial outbreak. Institutions encourage and support Chinese students to resume offline studies during the post-pandemic period. The impact of the pandemic on the recruitment of Chinese students by international institutions varied, with different measures being adopted by different institutions. Compared with universities, colleges were more affected in terms of student employment rates. Some institutions were able to respond quickly and effectively to the pandemic due to their online teaching platforms. Overall, this study is expected to provide insights into the changes in policies toward Chinese students studying abroad during the pandemic and highlights the diverse responses of international institutions.

Keywords: international education, Chinese international education, COVID-19 pandemic, international institutions

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Authors: Osamah A. Alsayegh

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This paper contributes to the literature by updating the analysis of the impact of the recent oil prices fall on the renewable energy (RE) industry and deployment. The research analysis uses the Renewable Energy Industrial Index (RENIXX), which tracks the world’s 30 largest publicly traded companies and oil prices daily data from January 2003 to March 2016. RENIXX represents RE industries developing solar, wind, geothermal, bioenergy, hydropower and fuel cells technologies. This paper tests the hypothesis that claims high oil prices encourage the substitution of alternate energy sources for conventional energy sources. Furthermore, it discusses RENIXX performance behavior with respect to the governments’ policies factor that investors should take into account. Moreover, the paper proposes a theoretical model that relates RE industry progress with oil prices and policies through the fuzzy logic system.

Keywords: Fuzzy logic, investment, policy, stock exchange index

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Authors: Tracy-Ann Johnson-Myers

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Since the early 1990’s voter turnout in Jamaica has been abysmal. More troubling, the group less interested in voting are the ‘articulate minority’ (educated youths, aged 18-35). Using surveys, media commentaries and data from the Electoral Commission of Jamaica, this study explores the relationship between educated youths and traditional politics in Jamaica. Specifically, it raises questions about why the ‘articulate minority’ did not vote in the 2016 general election. This will be done by highlighting the political and socio-economic reasons affecting their participation in the electoral process, their opinions of who is responsible for low voter turnout in Jamaica, and what they think needs to be done to encourage people in general to vote. The findings reveal that lack of interest in the democratic and electoral process by the ‘articulate minority’ is due to their growing distrust of politicians and political parties, and lack of confidence in the political process.

Keywords: articulate minority, Jamaica, voter apathy, voter turnout

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Authors: Routsukol Sunalai

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This research was to study the relationship between the organizational culture like bureaucratic system, and patronage system in government hospitals with hospital accreditation and its impact on the quality of service in the government hospital accredited. Qualitative research was applied in this study by in-depth interviews with samples containing 20 public welfare service providers, i.e. doctors, nurses and practical nurses and 20 service recipients in the units of study. It was found that the bureaucracy still existed and was evidenced by the structure of the line of command; work systems, clear cut duty divisions, procedures and plans, and the patronage system hindered the quality of service in the government hospitals under the process of development and accreditation. The administrators should encourage and support the creation of a learning process in the organization for self-improvement and work development.

Keywords: hospital in Dusit Area, organization culture, the quality of service, economics and financial engineering

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Authors: Mohammed Saad Alanazi

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Satisfaction of travelers with services provided in the airports is a sign of competitiveness and the corporate image of the airport. This study conducted a systematic literature review of recent studies published after 2017 regarding the factors that positively influence travelers’ satisfaction and encourage them to report positive reviews online. This study found variations among the studies found. They used several research methodologies, and datasets and focused on different airports, yet, they commonly categorized airport services into seven categories that should receive high intention because their qualities were found increasing review rate and positivity. It was found that studies targeting travelers’ satisfaction and intention of revisiting tended to use primary sources of data (survey); meanwhile, studies concerned positivity and negativity of comments towards airport services often used online reviews provided by travelers.

Keywords: business Intelligence, airport service quality, passenger satisfaction, thorough analysis

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Authors: Uzoma Emmanuel Igboji

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The study investigates the effects of cash flow position on corporate performance in the manufacturing sector of Nigeria, using multiple regression techniques. The study involved a survey of five (5) manufacturing companies quoted on the Nigerian Stock Exchange. The data were obtained from the annual reports of the selected companies under study. The result shows that operating and financing cash flow have a significant positive relationship with corporate performance, while investing cash flow position have a significant negative relationship. The researcher recommended that the regulatory authorities should encourage external auditors of these quoted companies to use cash flow ratios in evaluating the performance of a company before expressing an independent opinion on the financial statement. The will give detailed financial information to existing and potential investors to make informed economic decisions.

Keywords: cash flow, financing, performance, operating

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