How to determine calling port for shipping company is a complex process that needs to meet multiple expectations and provide low-cost, high-quality, timely, and safe services to the shipping company. Therefore, the selection mechanism is an important issue. The aim of this study is to analyze calling port performances as experienced by the Singaporean shipping company. This study uses the Technique for Order Performance by Similarity to the Ideal Solution (TOPSIS) method as a decision model based on to ranking alternatives. The results indicate that the calling port of Bangkok (BKK) is a promotional strategic implementation choice for the Singaporean shipping company, and the Middle East is the best efficiency voyage of Bangkok (BKK) and the outcome provide total carrier own container freight cost are the import factor to transport cargos from calling ports to destinations for carrier and consignee. Keywords: Calling Port, Shipping Line, TOPSIS.

The importance of local government administration in a federal country like Nigeria cannot be overemphasized. Apart from its economic and developmental benefits, its political relevance are arguably noticeable in promoting grassroots democracy in liberal societies. As the nearest level of government to the people, local government helps to facilitate political participation, representation and accountability, all of which enhance democratic culture. The paper against this background, probes the extent to which democratic values and practices are imbibed at the grassroots in Nigeria since the emergence of a system of local government in 1950s and its continuous development through several reforms in 1976, 1984, 1988, 1991, etc. The paper unveils that despite its age long development, the third tire level of administration in Nigeria is still seriously challenged by factors like: total disregard to democratic practices especially, election, lack of administrative and financial autonomy, lack of accountability and corruption. Keywords: Local government, Grassroots Democracy, Development, Accountability.

This work aims at making a theoretical contribution about the way businesses adapt product costing to enhance resilience in challenging operational conditions in implementing strategic management planning. This study argues that Traditional Cost Accounting (- TCA) is gradually becoming less relevant in the present climate of global competitive business. TCA under-costs product, because indirect costs involved in production are not allocated fairly and the price of a finished product becomes inherently noncompetitive. Also, financial and non-financial information become not reliable for management planning. Such problems become a more urgent priority when the external environment is exceptionally restrictive as the case is under Israeli army occupation in Palestine. Activity-Based Costing (-ABC) that is a newer system that enables managers to cost more accurately, is the system without a business has hindered its commercial viability. This study analyses the concept of cost accounting in manufacturing industry, where Israeli army erected 648 check points that restrict Palestinians interlinks for the movement of their goods. Palestinian economy was therefore in recession and businesses were feeling the pinch of reduced revenues. This empirical study draws upon a survey of 32 ISO 9000 certified manufacturing enterprises that aspire to modernity in Palestine. The executives were asked for an interview and to complete a questionnaire of 74 questions. The research question was how do enterprises produce effective costing practices under challenging operational environment in Palestine? The findings of this study have showed that enterprises in Palestine were able to improvise and to produce their own version of bespoke ABC, termed “pseudo-ABC”. The enterprises were of small size that had demonstrated greater commitment to the principles of ABC product costing accuracy, and reporting both financial and non-financial information. “Pseudo-ABC” system in Palestine tended to display less complexity than the typical ABC systems in UK. There were no cost centres nor drivers as in typical ABC. A strong correlation was found in different applications of “pseudo-ABC” by industry in Palestine, whereas a contrasting perception is persistent on the success and importance of typical ABC applications worldwide. Keywords: Palestine, Activity-Based Costing (-ABC); Traditional Cost Accounting)-TCA), Management Accounting; Financial Information; Non-Financial Information; Pseudo-ABC.