Economics and Business Administration

Access to finance is considered one of the main obstacles to successful financial market development. Access to finance was second-ranked most pressing problem faced by companies in the Euro Area and one of the main barriers to company's innovation capacity. The study results highlight the need to recognize that countries require sound and well-functioning financial markets. Only in this case financial markets can provide much needed sources of investments such as sound banking loans, properly regulated securities exchanges, venture capital, and other resources.

In this paper, we attempt to explore why banks possessing free assets and willingness to lend, on the one side, and businesses lacking money, on the other side, do not meet. We are looking for answers why all EU initiatives for more available funding for SMEs still haven't resulted positively and loan growth rate is more than modest. The empirical part of the research is based on the quantitative and qualitative assessment of the commercial banks, SMEs of Latvia and case studies of timber industry. The result of the analyses has been discussed and recommendations have been provided for policy makers and academician, opening new areas for this timely topic research.

The main purpose of this study is to determine the strategy, economic and legal framework in the formation of the land market. Design/Methodology/Approach: The study is based on the definition of the main aspects of state management of the land market in the leading countries of the world, as well as on the main legal documents that are governing the formation and effective functioning of the land market. The results of the study show that agricultural land is a valuable resource not only in EU member states, but also in Ukraine. In the leading countries of the world public authorities have the opportunity to regulate the maximum amount of available agricultural ownership per family with the help of the created appropriate mechanism. In addition, the main advantages are described. These advantages can be achieved with the introduction and effective functioning of the land market. Practical Implications: The study helps to raise awareness in the field of land relations, particularly during the introduction and effective functioning of the land market. Originality/Value: The study emphasizes that the importance of strategy development and compliance with economic and legal principles in the formation of the land market will create benefits for the country's economy.

The issuance of Law No. 6 of 2014 concerning Villages makes significant changes in Village Financial Management (VFM) aspects in Indonesia. The size of the budget mandated to the village government turned out to cause many problems in terms of several cases of abuse, one of the most prominent forms of which is corruption. The principles of transparency, participation, and accountability (the three basic principles contained in the laws and regulations related to VFM) have not yet become guidelines that are fully adhered to by village financial managers. This study aims to identify Islamic principles and elements of VFM. The data was collected in this study using document research, particularly referring to the Quran, Hadits, and other relevant pieces of literature, and interviews with some experts who understand issues related to Islamic values associated with VFM. All the data collected was then analyzed by qualitative data thematic analysis. This study found three main principles for the implementation of VFM based on an Islamic perspective, namely Tawheed, justice, and Shura. These three Islamic basic principles are substantially used as the main reference for the implementation of VFM in Indonesia.

The research is to analyse the influence of banking and tax regulation that is mediated by financial performance and inclusion of business actors and moderated social responsibility to business success. Design/methodology/approach: The sample used in this research is Small and Medium Enterprises in Wijirejo batik Village, Pandak District, Bantul Regency, and Yogyakarta, Indonesia. The census sampling technique method was used. The population is amounted to 76 batik business actors. The method of analysis is Wrap-PLS 5.0. Findings: The results showed tha implementation of banking and tax regulation for small and medium business actors has a number of positive consequences to success of the business involved. Among them regulation of banks through the determination of rate interest on credit, the ease of credit application and the speed of credit process supported by good business management and financial knowledge (financial inclusion) is a good determinant factor in increasing capital, business scale, profit and business management. Tax regulation through the determination of tax rate, ease of tax access, simplification of tax procedure and transparency regarding taxes supported by good business management and financial knowledge (financial inclusion) become the determinant factor in increasing capital, business scale, profit and business management. Practical implications: The results are interesting from the theoretical and practical aspect to be applied for the financial inclusion. Originality/Value: The paper contains a formalized approach to the success of Small and Medium Enterprises in Indonesia.

Islamic fintech is rapidly gaining ground in markets like Bangladesh, Indonesia, and Nigeria, but strict adherence to Shariah principles is non-negotiable. This paper examines the growing role of artificial intelligence in streamlining Shariah compliance. Key innovations include real-time transaction monitoring, automated fatwa mapping, and predictive audit tools. While these AI-driven approaches offer clear advantages in speed and efficiency, they also raise concerns about the ability of technology to interpret complex and context-dependent aspects of Islamic law. Ultimately, the research suggests that an effective compliance framework will likely blend AI capabilities with oversight from qualified Shariah scholars, ensuring both efficiency and doctrinal integrity.

The purpose of this paper focuses on the review of some legal features that prevent the extension and development of a joint stock companies in Kosovo. Design/Methodology/Approach: The issue has been analyzed by comparing the legislation with several countries in the region alongside by identifying some of the substantial factors of why such a small number of joint stock companies are established in the business practice in Kosovo in relation to other countries, and once they are established, they are even less operative and operational. Findings: Joint stock companies are established by the Law on Business Organizations, but denomination of titles by them should be regulated by the Law on Securities, in which case in Kosovo this regulation has not been issued nor harmonized. Practical Implications: In fact, this phenomenon is in contrary with the extent and role of joint stock companies in developed market economies. Originality/value: Disadvantages of these companies in our country are mainly related to the lack of law on securities, consequently also the regulatory institutions that cover this sector.

Purpose: This research analysizes the legal effects that may have in the future Judgment of the Constitutional Court of Kosovo on the inadmissibility of some provisions of the Law in the banking sector. Design/Methodology/Approach: In the study we dealt with the statistics of microfinance in institutions such as NGOs and also addressed the decision of the constitutional court regarding the law on banks, microfinance institutions, and non-bank financial institutions. Findings: It is found that, even after the decision of the court, inconsistencies continue to emerge between the functional and operational objectives of MFI NGOs with those of the Central Bank of Kosovo and the Ministry of Public Administration. Practical Implications: What is considered unclear in this situation is the negligence of state institutions to amend and synchronize a series of legal acts that should more clearly regulate the position and function of MFI NGOs in the spirit of the Court Judgment Constitutional...

The study describes farm management practices, determines farmers' knowledge of Salmonella, and identifies agricultural extension advisory services available to strengthen livestock farmers to examine the prevalence of Salmonella outbreaks among poultry farms in Osun and Ogun, Nigeria. The study utilized a crosssectional survey of 240 poultry farmers and 60 agricultural extension workers from both states. Data was collected with an interview schedule and analysed using percentages, frequency count and mean. Results indicate that the majority (68.3% and 67.5% in Osun and Ogun States, respectively) of the respondents were males; the mean age of the respondents was 47 years and 46 years in Osun and Ogun States, respectively. High (100.0% and 78.3%) Salmonella disease outbreaks were experienced in Osun and Ogun, respectively. Semi-intensive and intensive production systems are the predominant production methods in both states. The results further reveal that 56.7% and 70.0% of respondents in Osun and Ogun states had over 15 years of regular contact with extension services, respectively. However, the majority (83.3% and 91.7%) of Extension agents in Osun and Ogun states were knowledgeable about the Salmonella infection. The study concluded that for better adherence against disease outbreaks in poultry farms, monitoring and evaluation of all advisory services rendered should be done to ensure compliance. It is therefore recommended that there be improved biosecurity practices across the study location and adequate extension services that will enhance biosecurity measures and training to mitigate Salmonella outbreaks in poultry farms in the study area.

Purpose: Тhe main objective of this research is to investigate barriers, facilitators and best practices in the transformation of Bulgarian and Portuguese universities into entrepreneurial universities. Design/Methodology/Approach: This study relies on a survey among experts in the field to identify barriers, facilitators and best practices in the transformation of Bulgarian and Portuguese universities into entrepreneurial universities. Findings: The research findings demonstrate that there are both internal and external barriers and facilitators of the entrepreneurial transformation of universities in Bulgaria and Portugal and reveals the relative importance of the various internal and external factors. The study describes several best practices in the transformation towards an entrepreneurial university adopted at Sofia University "St. Kliment Ohridski" and ISCTE-IUL. Practical Implications: This research raises awareness of the internal challenges to making Bulgarian and Portuguese universities more entrepreneurial as well as of factors that may facilitate the process of transformation and the need to strengthen entrepreneurship ecosystem at these universities. Policy makers should devote special attention to external barriers to the transformation and especially to the need for more appropriate legal framework and more state funding. Originality/Value: The study highlights that the relative importance of the various internal and external factors is context specific.

A complete factorial experiment can resolve problems that occur in experiments that to determine suitable tolerances for the factors in a manufacturing process. Two-level fractional factorial designs have been widely used to investigate the effect of factors in which several factors are involved. In many circumstances, the experiment may be stopped before all the points have been run. This article argues that one should not arrange the points of the experiment in random order. Instead, one should consider adjusting the run order to protect against the risk of early termination, that is, a systematic run order should be carefully applied to the case. In this article, we will use semi-folding design as examples to illustrate the idea of how to take advantage of the sequential run order.

Purpose: This research aims to reveal that the servitude for economic interest in cross border trade zone can be applied in Southeast Asian countries. This trade cooperation includes the right to carry out certain actions in a country's territory as a place of trade for their foreign citizens. Approach/Methodology/Design: This study was conducted by using the field research and analyzed with descriptive analysis regarding the establishment of inter-state trade zones in the border regions of Malaysia and Indonesia. Findings: The results showed that managing the border region it is required to be emphasized by using servitude for economic interest to establish special trade zone for the creation of social justice in the border region. The establishment of a Special Area of Cross Border Trade, as that in Serikin market in Serawak, Malaysia, can be administratively used an alternative in managing the socio-economic border relations between Indonesia and Malaysia. There are several issues that must be examined as the implications of the establishment of border trade zones. Practical Implications: It is necessary to make an agreement on a special cross-border trade area to complement BCA and the BTA, in form of the Border Area Agreement (BAA). Originality/value: The trade area in the Serawak border is part of the acculturation of border communities, which requires special consideration in terms of management, legal rights and national jurisdiction. In addition, this kind of trade area is not formed by the Border Cross Agreement (BCA) and the Border Trade Agreement (BTA).

The purpose of this study is to examine the true legal answers and the prescriptive legal solutions for the Indonesian public accountant legal liability and how it is included in the audit report. Design/methodology/approach: This study applies the doctrinal method for examining the state asset management obtained from corporate criminal actions. Findings: Several provisions for public accountants in Indonesia, such as public accountant law and accounting standards, have become the legal standing of the corporate area disclosure on audit report, but it has never been applied. However, the scandals of corporate financial manipulation can drag the public accountants on legal issues for their liability in minimizing and preventing the fraud and for strengthening the corrective justice role of the audit report. Practical implications: There is a need for the empirical study to determine the effectiveness and the efficiency level for implementing the corporate disclosure on audit report. However, doctrinal research can be a comparison and can enrich empirical economic law for studying state asset management. Originality/value: The study initiates to renew the audit report framework in Indonesia such as the formulation of vicarious liability explicitly in economic law and to establish an independent board that oversees the quality of audit reports, and assesses the performance and accreditation of public accountants.

To determine the level of implementation of human economic rights in countries in transition, to establish causal links between the level of economies of transition states and the implementation of human economic rights and to develop ways to improve conditions for their implementation. Design/Methodology/Approach: To achieve the purpose specified, an elementary theoretical method, a method of comparison, analysis, generalization and analogy have been used. Practical Implications: This study suggests ways of improving the conditions for the realization of economic human rights. These rights are developed to reform areas that are directly related to the improving process of the economies of transition countries. Originality/Value: The study emphasizes that the level of realization of economic human rights in transition countries depends on the economic development of the country.

Purpose: This research proposes to verify the determinant of debt policy, and company's performance consisting of business risk, asset growth, firm's size, and liquidity. Approach/Methodology/Design: The research has used quantitative analysis. Seven companies incorporated in retail trade listed on the Indonesian Stock Exchange from 2010-2019 fulfilled the requirements for sampling. Regression analysis was performed based on panel data analysis. The research shows that business risk and firm's size have a positive and significant effect on debt policy, whereas asset growth and liquidity have a positive and not significant effect on debt policy. Furthermore, overall determinant factors have a significant effect on company's performance, except liquidity, which has a significant negative effect. However, the determinant of debt policy and company performance have a significant influence on business risk, asset growth, firm's size, and liquidity. Practical Implications: The research will contribute to third parties and investors, especially providing funding sources to companies and investment decisions according to debt policy and company's performance. Originality/Value: The study believes to contribute positively to apprehend the importance of debt policy and the company's performance and add insight into financial studies, especially in the context of Indonesia.

In the present paper we undertake to link democracy with a set of indicators for economic freedom and financial crises, using panel data analysis. The sample covers annually the period 2000-2012 for the EU, the USA and Japan. The results point out, that political stability is positively related to the set of economic freedom indicators and negatively to financial crises, because greater economic freedom influences positively investment and economic growth, while financial crises, which lead to austerity policies, which again lead to recession-depression, increases dissatisfaction of citizens with the working of democracy and thus, to the rise of extremist parties. Our findings support the idea that democratic stability is linked to economic stability and growth and vice-versa.

Romania's progress demands to be included the principals of sustainable development in it's development strategy. Within this framework the importance of studying and analyzing the tourism evolution can be noted. The need of knowledge regarding the fluctuations canned by the results of the tourism related activities allowed the approach of the issue related to the correlation stage of the accommodation capacity and the number of tourists arrived within the accommodation structures in Romania during the 2000-2008 period. The mutual involvement relationship, existence, direction form and intensity of the connection between the two indicators are analyzed within this paper. The conclusions following the analysis of the obtained results, shape as an upper phase in filling in the image of the Romanian tourism, bearing in mind the establishment and application of sustainable development strategies.

Азмаипарашвили Майя Отариевна, Доктор сельскохозяйственных культур, профессор,Горийский государственныйучебный университет, Грузия, г.Гори. Azmaiparashvili Maia. Recreational areas and opportunities for tourism development in Georgia. The object of research are Georgian Resort -Recreational areas and tourism opportunities. Nature has richly rewarded Georgia with tourist recreational resources in the areas. There is no such a places in the world where such a variety of scenery can be seen. That's why Georgia whit its unique natural economic conditions -has the opportunity to become a strong tourist country. We believe that such a country as Georgia, which is one of the major tourist potentials of its untouched, wild and varied, remarkably attractive nature, is particularly important to assess the value of natural resources, tourism and recreation. Об'єктом дослідження є характеристика курортно-рекреаційних районів Грузії та розгляд туристичних можливостей на цих територіях.Природа щедро винагородила Грузію туристичними рекреаційними ресурсами. У світі не знайти таких місць, де на такій малій території, як наша країна, мається настільки різний ландшафт. Тому Грузія, що розташовує такими унікальними природноекономічними умовами, має можливість стати сильною туристичною країною. У світі знайдеться мало країн, нагороджених такими природно-кліматичними та рекреаційно-бальнеологічними ресурсами.Ми вважаємо, що країна, як Грузія, яка є одним з основних туристичних можливостей своєї первозданної, дикої і різноманітною, дивно привабливою природи, це особливо важливо для оцінки вартості природних ресурсів, туризму і відпочинку / установи. Объектом исследования является характеристика курортно-рекреационных районов Грузии и рассмотрение туристических возможностей на этих территориях.Природа щедро вознаградила Грузию туристическими рекреационными ресурсами. В мире не найти таких мест, где на такой малой территории, как наша страна, имеется столь различный ландшафт. Поэтому Грузия, располагающая такими уникальными природно-экономическими условиями, имеет возможность стать сильной туристической страной. В мире найдется мало стран, награжденных такими природноклиматическими и рекреационно-бальнеологическими ресурсами. Мы считаем, что страна, как Грузия, которая является одним из основных туристических возможностей своей первозданной, дикой и разнообразной, удивительно привлекательной природы, это особенно важно для оценки стоимости природных ресурсов, туризма и отдыха / учреждения. Georgia is the most important resort -travel country, the picturesque nature, landscapes, permanent snow and glaciers of the Caucasus mountain range, Subtropical zone of the Black Sea, rivers, waterfalls, karst caves, resorts and mineral springs, history, culture and natural resources contributes to the unique sites, or recreational resort -recreational development. Vertical Zoning of the territory, according to the geographical landscape of classic country, where are collected all over the landscape scale, ranging from the humid subtropics eternal snow and glacier zone. Therefore, the diverse recreational resources.

The purpose of this study is to propose alternative ideas of import strategy related to the needs of imports to increase economic growth, compare with the availability of foreign exchange reserves. Design/Methodology/Appoach: This paper proposes possible alternative ideas for import strategies, after examining what factors influence imports. Policies at the international and regional levels are considered in formulating simple ideas for solving problems. Document analysis, as a form of qualitative research, is also used in this study. To answer the question, data from ASEAN countries in the 2012-2018 period were used, which were analyzed using panel data regression equations. Findings: We found that GDP and foreign exchange reserves (FER) have the highest influence on import demand compared to other variables, but the significance of FER is greater than of GDP. Because there is a downward trend in FER in several ASEAN countries, the paper proposes the use of a protective import strategy consisting of a strategy of cooperation (negotiation and renegotiation) and non-cooperation (unilateral decision) to maintain sustainable imports. Practical Implications: The decline in FER will have an impact on the country's ability to import. Protective strategies, both through cooperation and non-cooperation, can reduce the current account deficit. The protective strategy will also grow the domestic economy, starting from the growth of the domestic industry, reducing unemployment, increasing people's income.

Decisions for investment, buying and selling of asset depend upon its market value. Issues arise in arriving at the actual value of the asset as well as computing the rate of returns from it. The value of assets and in turn property gradually reduces on the account of its use and with age. This reduction in the value is essential to be computed to arrive at exact estimate of current worth of the asset. Numbers of methods to compute depreciation are available. It is required to make appropriate choice of method and arrive at optimum cost of depreciation and value in turn. This can be achieved by comparing the available methods. The present study attempts to analyze applicability of available methods and compares their advantages and disadvantages.

Business development has grown increasingly competitive and globalized with changes in various aspects. Work rules, too, changed based on new ways, not only by the level of skill or training and experience, but also by how well it is working to control his emotions to manage themselves and relate to others. The rules are expected to work to make a success of satisfying themselves, others, and the organization especially in leadership. The purpose of this study was to analyze the influence of intelligence of spiritual, emotional, intellectual on transformational leadership and employee performance. This study was conducted in PT. Pos Indonesia Denpasar Branch. Number of sample were 114 respondents. Collecting data using questionnaires. Data analysis technique using path analysis. The results showed the intellectual has a positive and significant effect of transformational leadership style showed higher levels of intellectual a better leader transformational leadership style. Emotional intelligence has a positive and significant influence on the transformational leadership style showed higher emotional intelligence, the better the transformational leadership. Spiritual intelligence has a positive and significant influence on the transformational leadership style showed higher spiritual intelligence transformational the better leadership. Transformational leadership significant positive effect on the performance of the better shows the transformational leadership will lead to increased performance as well.

Business development has grown increasingly competitive and globalized with changes in various aspects. Work rules, too, changed based on new ways, not only by the level of skill or training and experience, but also by how well it is working to control his emotions to manage themselves and relate to others. The rules are expected to work to make a success of satisfying themselves, others, and the organization especially in leadership. The purpose of this study was to analyze the influence of intelligence of spiritual, emotional, intellectual on transformational leadership and employee performance. This study was conducted in PT. Pos Indonesia Denpasar  Branch. Number of sample were 114 respondents. Collecting data using questionnaires. Data analysis technique using path analysis. The results showed the intellectual has a positive and significant effect of transformational leadership style showed higher levels of intellectual a better leader transformational leadership style. Emotion...

The aim of the study was to determine the effects of brand innovation on consumer hope, customer satisfaction, repurchase intention, and the moderator role of brand image on these effects. Design/methodology/approach: This study is a quantitative research. In the study, data were collected and analysed with quantitative methods. The expressions used in the preparation of the questions were obtained from the scales in the literature. The brands used in the research were the brands most mentioned by the participants as a result of the pre-test. The questionnaire was collected online, and 390 valid questionnaires were reached. In the research, the moderator role of brand image on consumer hope, brand innovativeness and repurchase intention was revealed through analyses and contributed to the literature. At the same time, since there are not many studies on the brand image, consumer hope, brand innovation and repurchase intention of Azerbaijani consumers, is thought that this research will shed light on the studies on the subject. Findings: In this study 7 hypotheses were developed and tested. As a result of the research, it was found that brand innovativeness affects consumer hope, consumer hope affects customer satisfaction and repurchase intention, and customer satisfaction affects repurchase intention. Practical implications: The conditions prepared based on the literature on the moderator effect of brand image on the brand innovativeness, consumer hope, customer satisfaction and repurchase intentions, that contributed to the other important contributions of the research were supported as a result of the analysis. Originality/value: There are not many studies in the literature on the moderator role of brand image on brand innovativeness, consumer hope, customer satisfaction and repurchase intention. As a result of the analysis made in this study, it has been revealed that the brand image has a moderator role on these variables. With this, there are many studies conducted in different countries, but there is no any study on consumers on the topic in Azerbaijan.

Maramureº County is quite endowed with natural resources. Together with quantity, the quality of resources must also be considered. The SWOT analysis helps identify other resources that, together with the natural ones, can support development in the county.

Inflation is a persistent rise in the general price level of goods and services over time. Ethiopia, like many developing economies, has experienced significant inflationary trends over the last two decades, driven by both demand-pull and cost-push factors.

The present article draws attention to the conditions necessary so that the effects of education on human capital development and economic development should record maximum values. The paper emphasizes the idea that investments in education become ineffective unless accompanied by a suitable and appropriate strategy for economic and social development, based on socio-economic and political stability, and by the existence of a direct relationship between income, occupation and level of education and professional training. The concepts of social capital and psychological capital, both being considered as influencing development theory, practice and policy although they bring about less clear and direct results. The paper draws attention to the multidimensional character of the economic development, on the competitiveness, considering that economic development can therefore express all quantitative, qualitative and structural transformations occurring both within economic processes and along scientific research and manufacturing technologies, in the mechanisms regarding the operation of the economy, namely thinking patterns and the behavior of individuals. On the other hand, the New Economy is described synonymous with the knowledge economy in the broader context of the knowledge society, considering the knowledge based economy, knowledge representing an important factor in determining economic growth.

The target of monetary economy is always how to influence the behavior of individual or firms in microeconomic and aggregate behavior in macroeconomic. Most of the discussion in microeconomic is on the function of money and interest rates in determining the behavior of individuals in using money either for investment or consumption. Therefore, monetary policy has the ability to influence the financial market. This paper tries to challenge the influence and impact of monetary policy towards the development of financial market especially when Indonesia has adopted two system in the economy which are sharia and conventional systems. By using VECM, the result indicates strong significant influence in both base money and interest rate in the long run towards these both financial markets. However, the impact of both monetary policies towards conventional financial market is contradictory with sharia financial market. In the short run, there is no contradictory of impact by monetary policy...

Covariance-based structural equation modeling (CB-SEM) is a robust analytical technique for validating complex measurements and theoretical models. Despite criticisms regarding overfitting, misspecifica-tion, and sample size limitations, SEM remains invaluable for rigorous theoretical model testing when applied correctly. This Methods Article aims to streamline the extensive SEM criteria into essential con-siderations segmented across three critical stages: data preparation, measurement validation, and struc-tural modeling. This provides scholars with a comprehensive guide tailored to meet the stringent re-quirements of top-tier scientific journals. We outline data design considerations, progress through key SEM processes, and conclude with guidelines for testing specific hypotheses. We also illuminate rele-vant validation criteria for each stage, forming a foundational framework for rigorous SEM analysis. Ne-glecting any of these criteria can trigger irreversible analytical errors. We provide examples of how missing some criteria can drastically change results. We also demonstrate an ongoing issue with inade-quate reporting of these criteria in IS journals, exacerbating these issues. Currently, SEM instruction is dispersed across numerous books and articles across different fields and decades, often with complex explanations. Our principal contribution is consolidating a comprehensive set of validation criteria into an articulated guide for scholars not yet proficient in SEM. However, this is not a step-by-step walkthrough for advanced SEM users. We advocate for a structured, transparent reporting system for these criteria, shifting the responsibility for methodological clarity onto the author and facilitating a more precise understanding for readers. Our recommendations aim to enhance the integrity of SEM applica-tions in research by elevating reporting standards.

Purpose: This paper aims to understand the role of Quality Management and the effectiveness of Human Resource Management. Design/Methodology/Approach: Both secondary and primary research has been carried out in this study. This paper reviewed all the literature applicable to HRM and QM activities and their application in various fields. The emphasis of the review is on the implementation, the effect on organizational performance, and the metrics encouraged for adopting an organization of practice, particularly of Jordan's pharmaceutical companies. Findings: It has been found that Jordanian pharmaceutical companies understood the advantages of QM activities and believe they will accomplish their goals by using that strategy. Nonetheless, most companies do not take HRM and QM practices because these activities' effectiveness lacks defined reasons and less severe outcomes. Therefore, this paper presents the authors' basic understanding of the relationship between the quality management of human resources and the overall quality control and their effect on company sustainability in Jordan's pharmaceutical companies. Practical Implications: The study seeks to provide a clear understanding of the application of company management standards and procedures. Originality/Value: The research is the result of authors' individual effort. All the ideas used in this paper from other colleagues are properly cited and acknowledged.

Purpose: This study was conducted to establish the new model of human resource management in order to support and manage the emotional labor during emergencies in Jordanian public hospitals. Design/Methodology/Approach: The study performs along with burnout and intention to leave, where, high-performance work system (HPWS) acts as a mediator. In addition, the study uses correlational and cross-sectional surveys. The survey questionnaire was distributed among the nurses and midwives of a public hospital in Jordan. The proposed model will prove to be the effort made in the way of HRM policies and behavior regarding emotional labor throughout the emergency situation. The study will be useful for firms in designing their policies and strategies that support emotional labor in emergencies. Originality/Value: The new model of human resource management which has been established in this study to support and manage emotional labor in the presence of a highperformance work system that acts as a mediator.

Today entrepreneurs and organizations are continually facing problems and challenges to survive and hence it is not surprising that most of the successful entrepreneurs and organizations are not working in a continuous planned mode. Globalization, technological innovation, increasing competition and the challenge of development through expansion, diversification and acquisition have had a wide and far-reaching impact on human resource management. There is a need for a continuous process that aims at providing fresh knowledge, skills and policy inputs to the entrepreneur to ensure the development of their competencies, dynamism, motivation and effectiveness in a systematic and planned manner, thereby improving productivity and overall organizational effectiveness. Whether that is developing or developed countries, MSME sector contributes significantly to employment generation and economic development. Despite the increasing role of MSME sector in the economy, little attention has been given to its research and development in the last several years. Proposed research is set to address this imbalance in present MSME research. The proposed this research paper to find out the problems and challenges of MSMEs Entrepreneurs in the manufacturing sector. Government and Human Resource Management (HRM) consists of a number of mechanisms, processes and policies aimed at the development of entrepreneurs, their relationships with MSMEs and within the Organization. There are several important components of government such as policy, training and development. Policy and development strategy should be related to present and future organizational needs. And a policy can organize MSMEs well, which inspires and facilitates self-development of entrepreneurs. Therefore, this study aims to evaluate the present policies for the government for promoting entrepreneurs of MSMEs in the manufacturing sector.

This research aims to simulate SMEs' digital transformation approach to improve their commercial toughness in the aftermath of the Covid-19 outbreak. Quantitative research employing the unit analysis of 200 SME proprietors in Bandung, Indonesia, is utilized. The Structural Equation Model (SEM) analyzes data that examines the influence between variables. The outcomes show that 1) the setting for entrepreneurship and digital transformation has an impact on collaboration capabilities, 2) the environment for entrepreneurship and the digital transition has an impact on the ups and downs of digital transformation, 3) digital transformation and collaboration capability influence innovation value, and 4) digital transformation, collaboration capabilities, and innovation value influence the resilience of SMEs. This study established that digital transformation, collaboration capability, and innovation value substantially impact the resilience of SMEs.

Management Control Systems (MCS) serve as pivotal tools in facilitating effective planning and performance evaluation within organizations. These systems often incorporate managerial incentives, thereby significantly impacting leadership and employee behavior. This case study delves into the intricate dynamics of costing systems and ethical considerations in a technologically advanced maritime company. It highlights the challenges and complexities associated with implementing Time-Driven Activity-Based Costing (TDABC) and formulating an executive incentive plan that aligns with both profitability and sustainability. The case presents a nuanced scenario where conventional profitability measures are juxtaposed against the imperative of sustainable and ethical business practices. It explores the potential conflicts and strategic decisions that arise when financial objectives intersect with environmental responsibilities and ethical constraints. Through this case, opportunities to discuss both financial and nonfinancial strategies emerge, offering insights into how organizations can navigate the delicate balance between maintaining robust financial performance and upholding their commitment to sustainability and ethical standards in management accounting.

This study aimed to identify the factors that employers consider when retaining their employees. Using a descriptive research method, the study targeted a total of 113 registered MSMEs in Calasiao, Pangasinan represented by the owners, employers, and HR managers as the respondents. The data collection primarily relied on a survey questionnaire. The findings revealed that in the Municipality of Calasiao, sole proprietorship businesses predominantly operate within the wholesale and retail industry which employ 0-9 individuals, significantly contributing to the local job market and the municipality's business profile. The business landscape in the city encompasses a diverse range of establishments, including newly established businesses operating for less than five years and wellestablished ones with over two decades of experience. This diversity creates a healthy employment environment, driven by ongoing business investments that stimulate economic growth and employment opportunities. Employers in Municipality of Calasiao, Pangasinan exhibited strong preferences when it comes to retaining employees, placing particular emphasis on individuals with excellent customer service skills and personal qualities like self-motivation, integrity, and a passion for their work. This comprehensive approach to employee retention reflects a multifaceted strategy for employee development. In conclusion, these findings highlight the dynamic and diverse business environment in Municipality of Calasiao. Employers prioritize not only technical skills but also personal qualities and specialized skills in their retention strategies, demonstrating a holistic approach to employee development. Based on these findings, it is recommended for employers to strike a balance between work attitude and employee attitude for effective employee retention. Employers are also encouraged to invest in workplace safety education and training, fostering a culture of safety awareness and competence. Employees are also urged to actively engage in training and seminars to enhance their specialized, general, and personal skills, aligning with employer preferences. Continuous self-improvement is vital for employees to stand out and increase their chances of long-term retention. Future research studies are recommended to explore additional factors influencing employee retention as perceived by employers, offering a more comprehensive understanding of the subject.

The rise of cryptocurrency has sparked intense debate among Islamic scholars regarding its permissibility (halal) or prohibition (haram) under Sharia principles. While proponents argue that digital currencies like Bitcoin offer decentralized, interest-free transactions aligned with Islamic finance, critics highlight concerns over Gharar (excessive uncertainty), maysir (gambling), and the absence of intrinsic value. This article examines the theological, legal, and economic dimensions of the cryptocurrency debate, analyzing fatwas from diverse Islamic authorities and the implications for Muslim investors. Case studies from Malaysia, Saudi Arabia, and Indonesia illustrate regulatory approaches, while modern reformist perspectives explore whether blockchain technology can be reconciled with Islamic finance's ethical objectives.

This study aimed to assess the degree of compliance of selected companies in Cebu, Philippines with the internal and external corporate social responsibility (CSR) practices. The study was grounded in stakeholder theory, which argues that businesses must create value for a variety of stakeholders including customers, suppliers, employees, communities, and shareholders. The research design involved surveying both rank-and-file employees and managers at four companies using a standardized questionnaire. The questionnaire assessed internal CSR practices related to ethical responsibilities, employee development programs, and benefits and privileges. It also evaluated external CSR practices in the areas of philanthropic responsibilities, environmental responsibilities, and social and community responsibilities. The results showed notable differences in how rank-and-file employees and managers perceived the companies' CSR efforts. For internal CSR, rank-and-file employees generally rated the companies as practicing these responsibilities to a "lesser extent", while managers rated them as practicing them to a "great extent". The largest gaps were in areas like performance evaluations, promotion from within, and providing competitive compensation and benefits. For external CSR, rank-and-file employees again rated the companies lower, perceiving them as practicing philanthropic, environmental, and community responsibilities to a "lesser extent". Managers rated these external practices much higher, to a "great extent". In conclusion, this study highlights the need for companies to better align their CSR practices, especially related to employee development and benefits, with the perceptions and needs of rank-and-file workers. It also suggests that managers may overestimate the degree to which their companies are fulfilling their social responsibilities, both internally and externally. Improving transparency and communication around CSR efforts could help bridge this gap.

The study on the "Effect of flipped teaching strategy on academic achievement in electronics in Nigerian Certificate in Education (Technical) awarding institutions in Plateau State" was intended to determine if flipped teaching strategy would increase the academic achievement of Electronics students. The study adopted quasi-experimental design which employed the pretest and post-test non-equivalent control groups design which comprised of an experimental group. Five research questions and four hypotheses were raised and tested at 0.05 level of significance. The instrument used for data collection was Electronics Achievement Test (EAT). EAT was subjected to both face and content validation. The Spearman-Brown formula was used by the researcher to get a reliability coefficient of 0.75 which was used for data collection. Data for the research work was analyzed using Mean and standard deviation. The findings of the study reveals that; there was no significant difference between the pre-test mean achievement score of electronics students taught using flipped teaching strategy and those taught using conventional lecture method, there is significant difference between the mean achievement score of electronics students taught using flipped teaching strategy and those taught using conventional lecture method, there was significant difference in the mean achievement score between the Pre-test and Post-test score of the electronics students taught using flipped teaching strategy. The study concluded that flipped teaching strategy improves students' performance generally. This write-up contains summary, conclusions, recommendations, implication of the study, limitation of the study and suggestions for further study.

To analyze marketing and digital marketing activities implemented by three companies of Río Bravo (Tamaulipas, Mexico) that are leaders in their industries. Being companies that over time have reached a solid position in the local market and the last five years have extended their market influence in the cross-border region of northern Tamaulipas and Lower Rio Grande Valley. Approach/Methodology/Design: The study is exploratory with an explanatory scope, implemented a mixed-methodological approach, and developed an analytical framework based on triangulation precepts. As research techniques, we conducted a questionnaire (validated by experts), semi-structured interviews, and a web quality analysis tool to examine more than fifty search engine optimization parameters. Findings: Marketing is conceived and applied in a segmented way, often as just advertising, and seen as something to improvise and thus reducing its potential benefits in market expansion. However, investing and implementing digital marketing tools benefits business expansion and market growth. To optimize results is urgent training managers in digital marketing, mainly in handling social networks and implement continuous performance assessment using web analytics tools. Practical Implications: From the results, the paper draws up a set of recommendations to each company analyzed that may help to improve decision-making in marketing practices. The study also contributes to filling the gap in the scientific literature. Originality/Value: This research is novel because of its mixed methodological approach based on different techniques that together offer an analysis based on the criterion of analytical and casuistic triangulation. Beyond the traditional focus on marketing, this work approaches cross-border marketing with an emphasis on the digital aspect. The selection case provides additional value because there is no previous study at this level.

To analyze marketing and digital marketing activities implemented by three companies of Río Bravo (Tamaulipas, Mexico) that are leaders in their industries. Being companies that over time have reached a solid position in the local market and the last five years have extended their market influence in the cross-border region of northern Tamaulipas and Lower Rio Grande Valley. Approach/Methodology/Design: The study is exploratory with an explanatory scope, implemented a mixed-methodological approach, and developed an analytical framework based on triangulation precepts. As research techniques, we conducted a questionnaire (validated by experts), semi-structured interviews, and a web quality analysis tool to examine more than fifty search engine optimization parameters. Findings: Marketing is conceived and applied in a segmented way, often as just advertising, and seen as something to improvise and thus reducing its potential benefits in market expansion. However, investing and implementing digital marketing tools benefits business expansion and market growth. To optimize results is urgent training managers in digital marketing, mainly in handling social networks and implement continuous performance assessment using web analytics tools. Practical Implications: From the results, the paper draws up a set of recommendations to each company analyzed that may help to improve decision-making in marketing practices. The study also contributes to filling the gap in the scientific literature. Originality/Value: This research is novel because of its mixed methodological approach based on different techniques that together offer an analysis based on the criterion of analytical and casuistic triangulation. Beyond the traditional focus on marketing, this work approaches cross-border marketing with an emphasis on the digital aspect. The selection case provides additional value because there is no previous study at this level.

The purpose of this study is to explore the dynamic relationships between government saving, family consumption, private savings and population in selected countries in Southeast Europe. Design/Methodology/Approach: The descriptive statistical analysis was used to answer the research question, using Pearson correlation analysis, Unit root test, ARDL cointegration test, Johansen Tests for Cointegration and Granger Causality test. The data set covers the the period 2004-2018 in US$, calculated per capita. Findings: The results find a statistically significant and positive long-term relationship (lag_lag) between family consumption (Gt), government saving (Ct), gross savings (GSt) and per capita income (Yt). Though, the relationship between family consumption and population is considered statistically significant but negative. However, in the short term there is no causal link in any of the variables. Practical Implications: The results are clear and a strong message for policymakers and decision makers to prioritize increased government spending that causes final consumption growth as a catalyst to increase the demand for goods and services. Originality: This research paper highlights an empirical analysis based on real data obtained from the World Bank Statistics for five countries in the region.

Purpose: This paper aims to seize the understanding of the effect of TMT commitment (TMC), leadership agility development (LAD), field agile leader (FAL), and operational capabilities (OC) on the field unit performance (FUP) in Indonesia oil and gas sector. Design/methodology/approach: Research instruments were developed and distributed throughout field operation units in the Indonesian oil and gas sector, resulting in 175 data from field operation leaders across Indonesia's operating oil and gas companies. Structural equation modeling (SEM) LISREL were used to examine the developed hypotheses. Findings: This research finds that TMT commitment and leadership agility development on field agile leaders, directly and indirectly, play a significant role in the Indonesian oil and gas sector. Leadership agility development has a strong influence on the field of an agile leader. Furthermore, field agile leaders influence operational capabilities, which then affects unit performance sig...

This study aims to determine whether profitability has an influence on firm value, CSR disclosure moderates the effect of profitability on firm value and managerial ownership moderates the effect of profitability on firm value. The population in this study were 34 manufacturing companies on the Indonesia Stock Exchange. The research hypothesis testing used multiple analysis techniques with the SPSS 25 application tool (Statistical Product and Services Solution) using moderated regression analysis. The results showed that: 1) ROE has no significant effect on firm value, 2) CSR disclosure has no effect on the relationship between financial performance and firm value, 3) Managerial ownership has a significant effect on the relationship between ROE and firm value. The results showed that CSR can weaken the effect of profitability on firm value. The higher the CSR carried out by the company, the higher the company's burden. Managerial ownership can strengthen company value

Romania's progress demands to be included the principals of sustainable development in it's development strategy. Within this framework the importance of studying and analyzing the tourism evolution can be noted. The need of knowledge regarding the fluctuations canned by the results of the tourism related activities allowed the approach of the issue related to the correlation stage of the accommodation capacity and the number of tourists arrived within the accommodation structures in Romania during the 2000-2008 period. The mutual involvement relationship, existence, direction form and intensity of the connection between the two indicators are analyzed within this paper. The conclusions following the analysis of the obtained results, shape as an upper phase in filling in the image of the Romanian tourism, bearing in mind the establishment and application of sustainable development strategies.

This paper explores the value and importance of effective accounting software from a practice-based professional and business perspective. The authors define the field of Accounting as a technology-based practice in the 21 st century, where new and emerging software are used to execute and plan accounting processes and procedures for individuals and firms. The nature and characteristics of Accounting as a discipline are explored relative to its practice and use and adoption of technologybased software. The authors argue that Accounting as a measurement system and scientific-based practice set against rules and principles become apparent as a factor in lending itself to software-based methods. The characteristics of effective accounting software are presented and examples of effective accounting software in small businesses are explored. Finally, the authors make some recommendations on acquiring and using effective accounting software in business.

Romania's progress demands to be included the principals of sustainable development in it's development strategy. Within this framework the importance of studying and analyzing the tourism evolution can be noted. The need of knowledge regarding the fluctuations canned by the results of the tourism related activities allowed the approach of the issue related to the correlation stage of the accommodation capacity and the number of tourists arrived within the accommodation structures in Romania during the 2000-2008 period. The mutual involvement relationship, existence, direction form and intensity of the connection between the two indicators are analyzed within this paper. The conclusions following the analysis of the obtained results, shape as an upper phase in filling in the image of the Romanian tourism, bearing in mind the establishment and application of sustainable development strategies.

A remarkable amount of progress has been made in the field of GenAI over the last year, resulting in it becoming an increasingly sought-after technology among mobile and e-commerce developers as well as end users. Mobile and e-commerce developers in Indonesia have incorporated GenAI features into their applications as a result of this surge in interest and technological advancement, improving the efficiency and usability of their applications. It is the purpose of this book to provide an overview of the current state of GenAI integration by Indonesian mobile and e-commerce application developers. Using insights gathered from a survey and focus group discussions, we explore the key trends, strategies, use cases and challenges associated with the use of GenAI within the mobile and e-commerce industry. It has been demonstrated that GenAI is having a transformative impact on application development, offering both opportunities and challenges to developers. The focus group discussions provided valuable insight into the current practices and future directions of GenAI integration, reflecting a dynamic and evolving market. With continued focus on developer trends and technological advancements, the authors consider this paper to be a pivotal reference for understanding how Indonesian mobile and e-commerce use GenAI to redefine functionality and user experience in their applications.

Research in human resource strategy that attempts to link learning organization strategies with firm performance across many organizations, sometimes fails to pay attention to intervening variables that help to explain the nature of the relationship. This study was motivated by the desire to fill this gap in knowledge. The objective of the study was to assess the mediation of employee outcomes in the relationship between learning organization and performance measured in both financial and non-financial terms. Crosssectional survey design was used. A structured questionnaire based on a five-point likert type scale was used to collect data from 108 large manufacturing firms. Descriptive and inferential statistics were used to analyze data. Findings did not provide sufficient evidence to support mediation of employee outcomes in the relationship between learning organization and firm performance. The results contradict previous theoretical assumptions and empirical studies. However, the study confirmed that learning organization has a significant influence on employee outcomes. The results present diverse implications for policy, practice and research. Human resource development practitioners can use the findings to support the case for implementation of learning organization initiatives. Policy makers can use the findings to align learning organization practices and employee outcomes in the manufacturing sector to achieve superior performance. The study contributes to knowledge in human resource management on the role of employee outcomes in the learning organization-performance relationship.

The economy of Somaliland depends on livestock, which employs about 70% of the population and contributes approximately 60% of GDP and 85% of export earnings. The principal export markets are the Kingdom of Saudi Arabia, Yemen, Oman, Egypt and the United Arab Emirates. Exports to these markets have shown a steady growth in the last four years. Despite recent growth in export volumes, livestock trade takes place in an environment characterized by an underdeveloped legal framework, contract uncertainty and high information costs among other factors. Trade is guided by informal traditional institutions, customs and religious practices that serve as alternatives to formal contracting. The Livestock Marketing Information System (LMIS) was initiated in 2007 to address the constraint of high market information cost. The purpose of the LMIS is to provide timely current information to livestock producers, traders, government officials and other development partners. It collects and dissemina...

Organizational stability, insolvency, financial hardship, and accounting data quality are all connected to a company's financial health. Examining the financial health of companies is important from various aspects, especially in light of globalization and the expansion of communications. There are multiple methods to assess the financial health of companies and predict financial bankruptcy, among which statistical techniques are prominent. This study investigates the financial ratios impacting the Logit model-based financial stability of businesses listed on stock exchanges. The members of the statistical sample include 152 businesses that are listed on the Tehran Stock Exchange since 2011 to 2021. To test the hypotheses, regression analysis and Logit and Probit models were employed using EViews software. The results indicated that profitability and agency costs have a significant impact on the financial health of companies. However, financial leverage, current ratio, cash holding level, and working capital to total assets did not significantly affect the financial health of the companies.