This study examined the relationship between ICT and Accounting system of SMEs in Nigeria. The study adopted the survey research design, which involves the collection of data from the Accounting department of SMEs in Nigeria. Primary data was employed and copies of ques-tionnaire were administered to respondents for the purpose of this study. Two hypotheses were formulated and tested using Pearson Product-Moment Correlation Coefficient at a significant level of 1%. Findings revealed a significant relationship between ICT knowledge (Microsoft tools) and accounting system of SMEs in Nigeria also, the study further reviewed significant re-lationship between ICT adoption (accounting packages) and Accounting system of SMEs in Ni-geria. The study therefore recommended that Management of SMEs must periodically send em-ployees on training in the use of ICT.

In this article, a manpower allocation and cell loading problem is studied, where demand is sto-chastic. The inter-cell and intra-cell movements are considered and attention is focused on as-signing operators with different skill levels to operations, because cell performance in addition to load cell is dependent on manpower. The purpose of this article is manpower allocation in cellu-lar manufacturing with consideration to learning and training policies. The manpower skill levels are determined in order to enhance production rate. The main contribution of this approach is the scenarios of training and learning in addition to the combination of training and learning being simulated. By using these three scenarios, the skill level of workers increase which reduces the processing time. In this regard cell layout is static where processing times and customer demand follow a normal distribution. As one of the significant costs of industrial unit is related to pro-duction cost, this study has attempted to reduce these costs by increasing the skill level of opera-tor which causes to reduce the processing time. Scenarios are evaluated by using a simulation method that finally attained results indicate this simulation provides better manpower assign-ments.

Engaging customer is the burning issue for companies especially the service sector, either online or offline. Minimizing the customer disengagement is the same like reducing dissatisfaction or churn. Customer disengagement may be caused by many factors, ad skepticism is one of them; ad skepticism has two main antecedents personality variable and consumption/influencing varia-bles. This research explores the relationship of ad skepticism with customer disengagement through personality variables which are cynicism, reactance and self-esteem. The unit of analysis is the telecom and banking industry of Pakistan which is foreseeing an era of virtual currency and both are customer oriented industries. Only offline disengagement is researched and data is collected from the Business centers of telecom and banking branches dealing with virtual curren-cy in Pakistan. Hypothetical model is given after digging the relevant literature; model is tested through confirmatory factor analysis and structural equation modeling. Eight hypotheses were purposed from the connections of model, all hypotheses are accepted except the cynicism posi-tive effect on social ad skepticism. This can be due to commonality of social and charity in Paki-stani society, Muslims consider charity as a pious act and they do not think for cynic behavior in charity or social related works. The results manifest that customers in telecom industry are hav-ing ad skepticism and that is becoming the cause of their disengagement. Further, social ad skep-ticism has more impact on the customer disengagement than the general ad skepticism. While the reactance has more effect on general ad skepticism than other antecedents and cynicism has the lowest impact on social ad skepticism than other antecedents.

In a Pay What You Want (PWYW) setting companies empower their customers to fix the prices buyers voluntarily pay for a delivered product or service. The seller agrees to any price (includ-ing zero) customers are paying. For about ten years researchers empirically investigate customer reactions to and economic outcomes of this pricing method. The present paper distinguishes PWYW from other voluntary payment mechanisms and reviews 72 English- or German-speaking PWYW publications, which appeared between January 2006 and September 2016 and contain 97 independent empirical data sets. Prior PWYW research is structured with the help of a conceptual framework which incorporates payment procedure design, buyer, seller, focal sales object and market context characteristics as factors potentially influencing customer perceptions of the PWYW scheme and their behavioral reactions to PWYW offers. The review discusses both consistent key findings as well as contradictory results and derives recommendations for future empirical PWYW research efforts.

This study aims to investigate the technology acceptance and purchase intention for Third Generation (3G) technology in Pakistan’s telecom sector. In such respect, Technology Acceptance Model (TAM) has been used to find the effects of the independent variables (Perceived Usefulness, Perceived Ease of Use, Perceived Value, Perceived Enjoyment, Personal Innovativeness and Price) on dependent variable (purchase intention). The study population consisted of smartphone users among Millennials in district Haripur-a region in transition towards urbanization. 200 respondents provided the useable data. The results of the study show that perceived usefulness, perceived ease of use, perceived value, perceived enjoyment, personal innovativeness, and price have a significant and positive relationship with purchase intention which validates the growing acceptance of advanced technologies in such regions.