Economics for Business and Management.

The article argues that the Buddha taught a secret doctrine, a claim supported by the existence of esoteric teachings within the Mahayana tradition. The author contends that Western scholars, relying primarily on the Hinayana scriptures, have overlooked this aspect of Buddhism. The Saddharma-Pundarika, a revered Mahayana scripture, explicitly mentions a “mystery” and a “secret doctrine” reserved for those deemed worthy, suggesting the existence of an esoteric teaching.

The text argues for the existence of an esoteric doctrine within Buddhism, similar to esoteric teachings in other major religions. It criticizes Western scholars for focusing solely on the exoteric aspects of Buddhism, particularly the Hīnayāna tradition, and overlooking the esoteric teachings found in the Northern schools. The author outlines the Four Noble Truths and the Noble Eightfold Path, as well as the Pāramitās, emphasizing the importance of understanding Buddhism’s deeper, more mystical teachings.

The Jātaka Tales describe the Buddha’s past lives, starting as a humble creature and evolving through many embodiments until achieving Buddhahood.

The World Bank (2000) asserts that corruption is the single greatest impediment to economic growth in third world countries. This study was set out to investigate the impact of corruption on economic growth in Nigeria from 1986 to 2007. A Barro-type endogenous growth model was adopted and reconditioned to suit the purpose of the paper. The cointegration and error correction mechanism (ECM) techniques were employed to unit root properties of the variables, their long run relationship and to determine values of long run parameters. The results show that corruption exerts significant direct effect on economic growth and indirectly via some critical variables examined by the paper which include Government Capital Expenditure, Human Capital Development and Total employment. The paper discovers that about 20% of the increase in government capital expenditure ends up in private pockets. It is, therefore, recommended that the government should consolidate on its efforts to fight corruption to a standstill in the country.

There is considerable interest in research on the extent to which sustainability principles are integrated into supply chains and supply chain management. This study aims to investigate the integration and implementation of sustainability principles into supply chain management in businesses. This study includes studies on sustainable supply chain management. The study also aims to comprehensively evaluate sustainable supply chain management practices. The study demonstrates the wide variety of ways in which sustainable supply chain management issues are addressed. Furthermore, it examines supply chain management and supply chain-related issues. There is a growing trend in research on problems related to sustainable supply chain management (SSCM). It highlights practical challenges in integrating sustainability principles into supply chain management. Sustainable supply chain management practices and examples highlight potential future directions for research. This study highlights the need for research that reflects the interconnected nature of the economic, environmental, and social dimensions of sustainability, particularly within sustainability initiatives.
Keywords: Supply chain management, Sustainable supply chain management, Supply chain, Supply chain networks, Sustainability.

This study investigates the effect of whistleblowing on fraud prevention in the Nigerian public sector, focusing on whistleblowing systems, whistleblower protection, and organizational ethical climate. Drawing on agency and stakeholder theories, the study adopts a survey-based correlational design and collects data from 400 respondents across ministries, departments, and parastatals. The data were analyzed using multiple regression. The findings reveal that all three whistleblowing variables exert positive and significant effects on fraud prevention, highlighting the importance of accessible reporting mechanisms, protective frameworks, and supportive ethical environments. These results are consistent with prior empirical studies but extend the literature by providing evidence from Nigeria’s public sector, where research has been relatively scarce. The study concludes that strengthening whistleblowing mechanisms enhances transparency and accountability, and recommends reforms that improve reporting systems, enforce protections, and foster ethical organizational climates. In addition, the study recommends public sector leaders should cultivate cultures of fairness, trust, and psychological safety through ethical leadership training, fraud awareness programs, and recognition of employees who demonstrate integrity, thereby encouraging openness and disclosure.

The study aims to explore the correlation among certification, quality management maturity level (QMML), and Index of sustainability performance (ISP) of fish processing firms (FPFs). The QMMLs and the ISPs are compared among four different sizes of FPFs. Data were obtained from 102 certified FPFs in Indonesia. Descriptive statistical methods were used to examine the data to determine the QMML and the ISP and compare them across various firm sizes. The Spearman Rho test indicates a positive correlation between the certification, the QMML, and the ISP. The mean comparison using the Kruskal-Wallis test reveals no difference in the QMML and ISP of FPFs at a significant level of 5% among different-sized organizations. This finding challenges the notion that organizational management and human resource issues make micro and small enterprises (MSEs) fragile and not capable of competing with large-scale firms. MSEs have also been successful in raising the organizational quality management maturity since certification has pushed quality management implementation for enterprises of all sizes. Therefore, it expands understanding about the impact of certification on enhancing the micro-small business. The results can dispel doubts that MSEs cannot compete with large companies. This study can encourage MSEs to achieve sustainable performance.

Sierra Leone, irrespective of being a small developing country, is extremely endowed with vast potential in agricultural products. The agricultural sector, despite the fact that it contributes to the country’s Gross Domestic Product (GDP) and employs majority of the population, has not been able to improve the country’s development index in terms of food security.

The study investigates and analyses the effect of monetary policy on agricultural output in Sierra Leone for the period 1980-2024.

The study employs annual time series secondary data obtained from various sources such as World Development Indicators (WDI), World Bank, and the International Monetary Fund (IMF), International Financial Statistics, Financial Sector Deepening Africa (FSDA), Statistics Sierra Leone (Stats SL), and the Bank of Sierra Leone (BSL) Bulletin. Key macroeconomic variables such as agricultural output, money supply, exchange rate, inflation, lending rate, and domestic credit to the private sector are specified in the model. The variables were tested for stationarity using unit root tests before adopting the Autoregressive Distributed Lag (ARDL) technique in running regression for the purpose of obtaining both long-run and short-run effects of monetary policy on agricultural output in Sierra Leone. Various diagnostic tests were carried out to determine the robustness of the model using appropriate econometric criteria.

The study empirically reveals that exchange rate, lending rate, and money supply had negative effects on agricultural output in Sierra Leone in both the long run and the short run for the period being investigated, while inflation and domestic credit had positive effects on agricultural output in Sierra Leone for both the long run and the short run. Furthermore, the study reveals that domestic credit to the private sector was the most effective tool for boosting agricultural productivity, followed by lending rate. The study shows that money supply was the least effective tool, as its changes did not translate into agricultural output gains, rendering it ineffective as a stand-alone tool in the agricultural sector for the period being considered.

The study, therefore, proffers strategic recommendations such as the need to prioritise expansion of agricultural credit access, implement favourable lending rate policies to agriculture, enhance monetary policy transmission to rural areas, integrate monetary policy with the “Feed Salone Initiative”, and promote financial inclusion through rural banking and mobile finance platforms, among others.

Background: Health care is a basic human right and in the Kenyan constitution, it is the responsibility of the state to provide .The government has faced challenges of affordability, quality, availability and timely provision of health care services. Materials and Methods: The study used output oriented VRS_TE DEA model. In estimating the determinants, random effect panel regression model was used. The variables were; log of size, bed occupancy, catchment population, teaching status, average length of stay as independent variables and technical inefficiency as the dependent variable. The data was collected from the hospitals' published data, and government statistics. Results: There was a general decline in efficiency between 2012 and 2016. VRS_TE (0.9012) was higher than CRS_TE (0.8042). The hospitals were heterogeneous in their operations. There was no hospital which was consistently efficient throughout the period. The average length of stay had significant negative relation with technical efficiency. Conclusion: Technical efficiency is negatively related with the average length of hospital stay. The hospitals should reduce the length of hospital stay through early discharge for stable cases and institute home care for follow-up and to handle the non-life threatening cases through home care. Contribution/Originality: This study contributes to the existing literature by using random effect model to estimate the determinants of technical efficiency. The primary contribution of this study is to demonstrate that devolution of health services positively affected health outputs and that average length of stay had significant negative effect on technical efficiency. Health care is a basic human right and in the Kenyan constitution its provision is the responsibility of the state . Where the state cannot adequately provide for it for reasons of fragile health system and associated financing problems, the poor and vulnerable have borne the greatest burden of the health care provision. The health care system in Kenya consists of 9000 health facilities mainly divided into private (Faith based, Non-governmental organizations, Trusts, Foundations and other private for profit) and public (government & Parastatals). The government oversees the running of 42 percent of health facilities (3780) the private sector for profit operates 15 percent (1350) and the not-for profit non-governmental organizations 43 percent (3870) of the health facilities respectively. The entire private sector including the not for profit organizations constitutes 58 percent and employs 50 percent of the total health professionals in Kenya . Most of these private health facilities are beyond the financial and location reach of the 70 percent of the poor population residing in urban informal settlements and

Socioeconomic development requires meeting the goals of food security. Yield risk constitutes an important factor of farming business viability. As the Central and Eastern European countries have been affected by both economic and environmental transformations, there is a need to develop a robust methodology for assessment of yield risks in order to propose convincing guidelines for both farmers and government institutions in regards to risk management and viability of agricultural business in general. This paper attempts to devise non-parametric measures of yield risk for Lithuanian crop farming. The research covers the period of 2000-2015. County-level data from Statistics Lithuania are employed for the analysis. The non-parametric analysis of yield risk relies on information diffusion theory and linear moving average. The results indicate that there exist differences in yield trends, yield loss rates and yield risk among crops and regions. Maize, buckwheat and winter rape exhibited the highest yield risk. These results shed light on the extent of yield risks underlying crop farming in Lithuania and, to a certain extent, can be contrasted to situation in Central and Eastern European countries. Indeed, the obtained results can be applied in decision making at different levels of management.

Socioeconomic development requires meeting the goals of food security. Yield risk constitutes an important factor of farming business viability. As the Central and Eastern European countries have been affected by both economic and environmental transformations, there is a need to develop a robust methodology for assessment of yield risks in order to propose convincing guidelines for both farmers and government institutions in regards to risk management and viability of agricultural business in general. This paper attempts to devise non-parametric measures of yield risk for Lithuanian crop farming. The research covers the period of 2000–2015. County-level data from Statistics Lithuania are employed for the analysis. The non-parametric analysis of yield risk relies on information diffusion theory and linear moving average. The results indicate that there exist differences in yield trends, yield loss rates and yield risk among crops and regions. Maize, buckwheat and winter rape exhibit...

The increasing demand for sustainable and cost-effective protein sources in animal feed has necessitated the exploration of alternative solutions. Black Soldier Fly (Hermetia illucens) larvae have emerged as a viable high-protein feed ingredient with significant environmental and economic benefits. This review evaluated the effectiveness of BSF larvae as a sustainable protein source for livestock nutrition. Key aspects include protein composition, waste bioconversion efficiency, environmental impact, economic feasibility and challenges for large- scale adoption. Although BSF larvae exhibit high digestibility and essential amino acid profiles, challenges such as regulatory acceptance, production scalability and biosecurity risks remain. Future research should focus on optimizing production, addressing market barriers and enhancing farmer adoption to establish BSF meals as a mainstream feed ingredient. It is also important to do extensive research studies on the sanitization and pathogen reduction properties of BSF in the feeding medium along with its safety to
use it as a feed.

Purpose of the article To recognize the increasing role of social media marketing for new firms, the purpose of this research is to investigate the impact of social media marketing capabilities on new firm performance. The emergence of social media has significantly changed the tools and strategies for communicating with customers (Mangold & Faulds, 2009) and enabled customers to interact with their business counterparts (Berthon et al., 2012; Hanna et al., 2011). Social media marketing capabilities are therefore defined as firm’s competences to use social media in order to support marketing functions and to achieve competitive advantage against other firms. According to Kaplan and Haenlein (2010), social media enable firms to engage in contact with end customers at lower costs and higher efficiency compared to traditional media, which allows supposing that social media marketing capabilities are extremely important for new firms with limited resources. Methodology/methods The multi...

Economic and financial crisis thwarts the process of global economic growth, development, integration, and efforts to promote a sustainable environment. The onset of the recent crisis aggravates the problem of inequality and more resources need to be channeled for economic recovery. This study attempts to examine the impact of income inequality on environmental pollution in a sample of an unbalanced panel of 120 countries which consist of 42 high-income, 35 upper-middle-income, and 43 lower-middle- and low-income countries. The sample period runs from 1985 to 2019. The empirical results are quantitatively robust to a different alternative of proxy. Results affirmed an inverted U-shaped relationship between income inequality and environmental pollution for lower-middle- and low-income countries. The Environmental Kuznets Curve (EKC) hypothesis is present in the case of upper-middle, lower-middle- and low-income countries but not for high-income countries. The policy implication based...

This paper provides a conceptual architecture for a cloud based platform design, that implements continuously data storage and analysis services for large maritime ships, with the purpose to provide valuable insights for maritime transportation business. We do this by first identifying the need on the shipping market for such kind of systems and also the significance and impact of different factors related to shipping business processes. The architecture presented throughout this paper will be defined around some of the most currently used ICT technologies, like Amazon Cloud Services, Sql Server Databases, . NET Platform, Matlab 2016 or JavaScript visualization libraries. The proposed system makes possible for a maritime company to gain more knowledge for optimizing the efficiency of its operations, to increase its financial benefits and its competitive advantage. The platform architecture was designed to make possible the storage and manipulation of very large datasets, also allowing the possibility of using different data mining techniques for inferring knowledge or to validate already existent models. Ultimately, the developed methodology and the presented outcomes demonstrate a vast potential of creating better technological management systems for the shipping industry, starting from the challenges but also from the huge opportunities this sector can offer.

This paper provides a conceptual architecture for a cloud based platform design, that implements continuously data storage and analysis services for large maritime ships, with the purpose to provide valuable insights for maritime transportation business. We do this by first identifying the need on the shipping market for such kind of systems and also the significance and impact of different factors related to shipping business processes. The architecture presented throughout this paper will be defined around some of the most currently used ICT technologies, like Amazon Cloud Services, Sql Server Databases, .NET Platform, Matlab 2016 or javascript visualization libraries. The proposed system makes possible for a maritime company to gain more knowledge for optimizing the efficiency of its operations, to increase its financial benefits and its competitive advantage. The platform architecture was designed to make possible the storage and manipulation of very large datasets, also allowin...

The occurrences of gemstones was first recorded in Zambia (Luanshya) in 1928 about 85 years ago. Gemstone is naturally formed minerals (rocks) namely, emerald, diamond, pearl, tanzanite, and many more, numbering over 250. These are highly priced due to their beautiful colours and their use in jewellery, home decorations and also in some industries for various purposes. However, its commercial extraction began in 1980 when it was classed as small scale mining due to about 20% of its revenue generation which boosted the country economy. The paper discusses the historical development of Gemstone industry, examines the difficulties and challenges in the growth of this industry and finally gives a brief technical know-how to differentiate between the genuine gemstones and a fake one.

The paper deals with the conception of integrated bank assets and liabilities portfolio adequate to stochastic nature of assets profitability and liabilities expenditures. Two interconnected situations are considered. Firstly, the principles of construction of an investment portfolio, adequate to stochastic nature of an investment yield arc considered. Further, the idea of consideration and optimal selection of integrated assets and liabilities portfolio is considered. These problems are solved on the basis of the authors' idea of investment portfolio adequate for stochastic nature of investment portfolio and the numerical solution of such problems, which is briefly presented.

This article refers to the mapping, classification and ultimately the interaction and necessity of synthesizing performance evaluation methodologies and the impact of evaluation on the hierarchical structure. Evaluation and hierarchical structure constitute two fundamental factors of organizational efficiency. Through the presentation-analysis of applied evaluation practices, it is examined how these factors contribute to efficiency and decision-making. Initially, the theoretical framework governing performance evaluation and administrative hierarchy is analyzed, with references to organizational models and the "bureaucracy" phenomenon, which approaches structural "rationalization" and continues to be a key component of modern management in the EU.

This study examines strategies for optimizing Local Revenue in North Bolaang Mongondow Regency within the framework of fiscal decentralization, emphasizing efforts to strengthen regional fiscal capacity. Employing an exploratory qualitative approach, the research integrates SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis to explore institutional, managerial, and personnel factors influencing the performance of Local Revenue. Data were gathered through literature review, participant observation, and in-depth interviews with key stakeholders. The findings reveal three major constraints: (1) low public awareness and compliance related to taxation and retribution systems, (2) inadequate transparency and service quality in Local Revenue management, and (3) limited competencies of government personnel in tax regulation enforcement. The study proposes three strategic approaches: market penetration through tourism and creative industry development, market development via support for micro, small, and medium enterprises and cross-sector collaboration, and product development through digital transformation of tax services and civil servant training. The results highlight the importance of institutional reform, accountable governance, and investment in human capital as integrated pathways to improve Local Revenue. Although limited in geographical and methodological scope, the study provides relevant insights for policy refinement. Future research is recommended to employ mixed methods and cross-regional comparisons to deepen understanding of the dynamics between Local Revenue management and regional fiscal independence.

The corporate board ensures desirable shareholder value creation because of its immense role in strategic oversight, performance evaluations and governance. The board is at the center, as evidenced by the accelerated growth of private insurance companies worldwide. However, insurance companies in Kenya have experienced slow growth over the last decade. To get a clear understanding of the effects of the board on a corporation’s financial performance, it is vital to assess the association between the characteristics of the board characteristics and its creation of shareholder value. The study examined the impact of board characteristics on the shareholder’s value creation for Insurance companies listed on the Nairobi Securities Exchange (NSE). The study aimed to establish the effect of board characteristics (size, diversity, independence, and expertise) on shareholder value creation in listed insurance companies. The shareholder, resource dependency, stewardship, and agency theories u...

Bu calismanin konusu G7 ulkelerinin bankalarinin sermaye yeterlilik rasyolarinin aktif getiri oranlari arasindaki kisa ve uzun vadeli iliski ile ilgilidir. Calismanin amaci panel veri analiz teknikleri ile G7 ulkelerinin bankalarinin sermaye yeterlilik rasyolarinin aktif getiri oranlari ile arasindaki kisa vadeli iliskiyi bulmak ve ARDL yontemi ile uzun vadeli iliskiyi bulmaktadir. Hausman testi kullanilarak modelde rassal etki oldugu tespit edilmistir. Rassal etki modeli kullanildigi icin modele spesifik ulke etkisi ve spesifik zaman etkisi dahil edilmistir. En dusuk Akaike bilgi kriterine bakilarak en ideal ARDL modeli secilmistir. G7 ulkelerinin bankalarinin panel veri setleri icin analiz yapildiginda sermaye yeterlilik rasyosunun bankalarin aktif getiri oranlarina 2000-2015 yillari arasinda anlamli ve negatif sekilde etki ettigi gorulmustur. Birlesik Kralligin ve 2004, 2005, 2006 yillarinin modelde onemli bir etkiye sahip oldugu bulunmustur. Buna ek olarak, sermaye yeterlilik ra...

This paper proposes a fuzzy multi-period newsvendor model with pre-season extension for innovative products. The demand of the product is represented by fuzzy numbers with triangular membership function. The holding and shortage cost parameters are considered as imprecise and also represented by triangular fuzzy numbers. As the selling season draws closer, suppliers lead times shortens and thus production costs increase. In contrast, caused by the oncoming selling season, demand fuzziness decreases and more accurate demand forecasts can be maintained that lead to lower overage/underage costs. The objective of the model is to find the best order period and the best order quantity that will minimize the fuzzy expected total cost. The model is experimented with an illustrative example and supported by sensitivity analyses.

Value Added Tax (VAT) is the highest taxable tax type in Turkey as of the end of 2016. Despite the fact that VAT entered into force in 1985, it soon became an important public revenue. This allows the practicability of virtually any type of goods and services, the increase of VAT incomes, and the change of consumer behavior through VAT. The aim of this study is to determine the VAT consciousness of merchant in Kocaeli and Sakarya provinces through questionnaires. As a result of the study, it was determined that the VAT consciousness of merchant is high on both cities. However, participants stated that VAT was causing a heavy tax burden, and a VAT system that low and low incomes peoples would pay less.

Chili is one of the fruits that are in high demand. Now many chili farmers complain about the falling price of chili in the market. Due to several problems, the researcher aims to analyze how the right strategy is to develop the chili business so that there is a balance in the market and farmers can get optimal profit. This study aimed to analyze the development of chili agribusiness using the SWOT analysis method to strengthen chili price stability. The study was conducted using two-month primary and secondary data-preliminary data obtained from direct observation and interviews with respondents based on the questionnaire. Secondary data were collected and obtained from the Department of Agriculture, and the Forestry Extension Implementing Agency, BPS. The sampling method used the purposive sampling method, as many as 42 samples from the total population in three districts in South Sumatra. The Sample taken is chili farmers who produce in 2021. Descriptive data analysis uses strengths, Weaknesses, Opportunities, and Threats (SWOT). Based on the research results, It can be concluded that the alternative Strength Opportunity (SO) strategies are as follows: Utilization of suitable climate and soil for chili cultivation can increase chili production, which is supported by supportive government regulations, by utilizing sophisticated technology will shorten land cultivation, maintenance, and processing of chili harvest. Post-harvest technology will increase the shelf life of chili. With a short chili life, it will be shortened even more with sophisticated technology, a lot of chilies is harvested because the land area is also significant, the harvest can be processed into derivative products so that it can increase the selling value and shelf life and the need for agricultural products will not change according to its development, Utilization of suitable climate and soil for chili cultivation can increase chili production which is supported by supportive government regulations, by utilizing advanced technology will shorten land processing, maintenance, and harvesting of chili. Post-harvest technology will increase the shelf life of chili. With a short chili life, it will be shortened even more with sophisticated technology, a lot of chilies is harvested because the land area is also large, the harvest can be processed into derivative products so that it can increase the selling value and shelf life and the need for agricultural products will not change according to its development, Utilization of suitable climate and soil for chili cultivation can increase chili production which is supported by supporting government regulations, by utilizing advanced technology will shorten land cultivation, maintenance, and harvest of chili. Postharvest technology will increase the shelf life of chili. With a short chili life, it will be shortened even more with sophisticated technology, and many chilies are harvested because the land area is also large, the harvest can be processed into derivative products so that it can increase the selling value and shelf life and the need for agricultural products will not change according to its development, Post-harvest technology will increase the shelf life of chili. With a short chili life, it will be shortened even more with sophisticated technology, and many chilies are harvested because the land area is also large, the harvest can be processed into derivative products so that it can increase the selling value and shelf life and the need for agricultural products will not change according to its development, post-harvest technology will increase the shelf life of chili. With a short chili life, it will be shortened even more with sophisticated technology, and many chilies are harvested because the land area is also large, the harvest can be processed into derivative products so that it can increase the selling value and shelf life and the need for agricultural products will not change according to its development.

The financial crisis of 2007-2009, in the US, was followed by several sovereign-debt crises and banking crises in Europe. One of the most discussed consequences of these crises was if there was an effect on the financing to the economy. Among the firms, small and medium-sized enterprises (SMEs) are traditionally considered more fragile and many authors engaged in the analysis of the financing conditions of these companies and the particular restrictions that they may face in the moment of a financial crisis. This is our starting point for an exploratory study on the behaviour of demand, supply and the cost of financing for SMEs. We conclude that, despite the decreased cost of financing have been higher for large firms than for SMEs, and after a period of scarcity of financing, the external financing available for the SMEs had overcome the needs, on the euro zone. There is also some evidence that there was a change on the structure of the sources of financing used by the SMEs.

Bilindiği üzere modern vergi sistemleri büyük ölçüde beyan esasına dayalıdır. Beyan esasında mali idare, vergilendirme işlemlerine esas olmak üzere mükelleflere özgü bazı verileri kullanır. Bu durum gayet olağandır. Burada üzerinde önemli durulması gereken konu ise mali idarenin elde ettiği bu verileri muhafaza etmesi ve icabında hukuka uygun şekilde paylaşmasıdır. "6698 sayılı Kişisel Verilerin Korunması Kanunu" nun yürürlüğe girmesiyle mali idarenin iktisap ettiği bilgilerin toplanması, uluslararası bilgi değişimi kapsamında iletilmesi, muhafazası, imhası son derece mühim bir hale bürünmüştür. Nitekim Türk Vergi Hukukunda mükelleflere bir hak olarak tanınan "Vergi Mahremiyeti"nin veri gizliliği ile çok yakın bir ilişkisi vardır. Bu çalışmanın amacı; 6698 sayılı KVKK' nın yürürlüğe girmesiyle literatüre giren veri koruma hukuku uygulamalarının, Türk Vergi Hukukuyla gerektiği gibi bütünleştirilmemesinin neden olabileceği vergisel belirsizlikleri ortaya koymaktır. Çalışmada, yapılan çözümlemelerle; mevcut vergisel belirsizliklerin vergi hukuku metinlerinde bir mali veri tanımının olmamasından kaynaklandığı sonucuna varılacak ve söz konusu belirsizliklerin giderilmesi konusunda bazı önerilerde bulunulacaktır.

Bilindigi uzere modern vergi sistemleri buyuk olcude beyan esasina dayalidir. Beyan esasinda mali idare, vergilendirme islemlerine esas olmak uzere mukelleflere ozgu bazi verileri kullanir. Bu durum gayet olagandir. Burada uzerinde onemli durulmasi gereken konu ise mali idarenin elde ettigi bu verileri muhafaza etmesi ve icabinda hukuka uygun sekilde paylasmasidir. “ 6698 sayili Kisisel Verilerin Korunmasi Kanunu” nun yururluge girmesiyle mali idarenin iktisap ettigi bilgilerin toplanmasi, uluslararasi bilgi degisimi kapsaminda iletilmesi, muhafazasi, imhasi son derece muhim bir hale burunmustur. Nitekim Turk Vergi Hukukunda mukelleflere bir hak olarak taninan “Vergi Mahremiyeti”nin veri gizliligi ile cok yakin bir iliskisi vardir. Bu calismanin amaci; 6698 sayili KVKK’ nin yururluge girmesi yle literature giren veri koruma hukuku uygulamalarinin, Turk Vergi Hukukuyla gerektigi gibi butunlestirilmemesinin neden olabilecegi vergisel belirsizlikleri ortaya koymaktir . Calismada, yapil...

Public procurement represents a significant portion of public expenditure worldwide, accounting for approximately 15-20 percent of total global GDP. This article will examine the evolving policy frameworks of sustainable public procurement (SPP) practices and the localisation of global trends across diverse jurisdictions. This research study used a qualitative methodology to assess the efficacy of current SPP frameworks, the problems associated with their implementation, and their potential to enhance the sustainability of procurement processes. The research indicates that while international norms are essential, tailored techniques must be established prior to successful implementation, contingent upon local economic, social, and environmental factors. Critical observations indicate that the adoption of SPP is prevalent in nations that have established comprehensive legal frameworks supported by efficient implementation guidelines and capacity building initiatives. However, challenges persist in the domain, including economic considerations, supplier competencies, and the assessment of sustainability outcomes. The study elucidates the methods by which policy frameworks can be developed to promote

Research conducted using a qualitative approach. The type of research used is in the form of case studies. This study aims to reveal the IPO (Input Process Outcome) entrepreneurship education model in the continuity of a family business. The research focuses on the drum craft industry, Budi Luhur Drum, a family business in Blitar City. Research data collection was carried out by observation and interviews with 7 informants, including parents, two children, and three employees. The research was conducted for 2 months. This study describes the business learning process carried out by parents to their children as the next generation which is designed on the IPO entrepreneurship education model. At the input stage, the characteristics and personality of a child who is identical to an entrepreneur emerges and is formed from a young age. In addition, there is a strong commitment from parents to guide their children to continue the family business. While in the process stage, the owner as the previous generation passed on his business knowledge to children by introducing various handicraft products, inviting them to join in selling, and telling them about how to lead and manage a business. In addition to imparting business knowledge, parents involve their children in carrying out business practices such as producing handicrafts, marketing handicrafts and taking care of employees. Parents share their experiences while running a business and give advice to children. Then at the outcome stage, the entrepreneurial competence of children to manage the business, take care of employees, and manage sales has been achieved to continue the family business. Business actors, especially parents, are expected to be able to pass on business knowledge to their children so that they can continue the family business that has been running for decades.

In view of the changing FDI landscape, in particular, a drastic increase in out-ward FDI from developing and transition economies in recent years, this paper attempts to explore the possible impacts of outward FDI other than domestic savings and inward foreign direct investment on domestic investment. The major contribution of this study is that it is the first effort to empirically analyse the short- and long-run effects of the outward FDI using panel data of ASEAN–8 countries, which could provide useful policy implications for governments at both regional and international levels to achieve inclusive growth and sustainable development. Using pool mean group analysis, this paper finds that the gross domestic saving, inward FDI and outward FDI have a positive long-run impact on the gross domestic investment even though their long-run estimates are inelastic. The empirical study reveals that both inward FDI and outward FDI, to some extent, are complementary to the gross domestic inve...

This paper investigates the influence of remittance inflows on Nigeria’s economic growth over the period 1981–2024. The analysis focuses on both short-run dynamics and long-run relationships, while also considering the roles of foreign direct investment (FDI) and foreign portfolio investment (FPI). Annual data were obtained from the Central Bank of Nigeria and World Bank statistics. Using the autoregressive distributed lag (ARDL) framework and an associated error correction model, the study finds that remittances consistently promote economic growth in Nigeria in both the short and long horizon, with household consumption serving as the main transmission pathway. By contrast, FDI and FPI did not demonstrate long-run growth-enhancing effects during the study period. The significance of the error correction coefficient affirms a stable adjustment toward long-run equilibrium among the variables. Based on these results, the study suggests that policymakers should improve formal remittance channels, lower transfer costs, and design incentives to channel part of remittance inflows into productive investment to enhance their sustained growth contribution.

This study primarily investigated the impact of service delivery on customer satisfaction among Small and Medium Enterprises (SMEs) within the Owo Local Government Area of Ondo State, Nigeria. It aimed to assess both the quality of service delivery and the level of customer satisfaction among SMEs in the region. A crosssectional survey design was employed, and a sample size of 384 participants was determined using Cochrane's formula. Participants were selected through purposive sampling. Data were gathered using structured questionnaires and analyzed using both descriptive and inferential statistical methods. The study tested its hypothesis at a 0.05 level of significance using the chi-square (χ²) statistical technique. Results revealed a moderate level of customer service delivery (mean = 2.73). Furthermore, the chi-square test (χ² = 67.2, p < 0.05) confirmed a significant relationship between service delivery and customer satisfaction. The study concluded that effective service delivery has a positive influence on customer satisfaction among SMEs in Owo Local Government Area.

Gelir dağılımı eşitsizliğini olumlu ve/veya olumsuz etkileyen çok sayıda makroekonomik ve ayrıca makroekonomik olmayan diğer birtakım faktörler bulunmaktadır. Günümüz modern maliye görüşünde olağan bir finansman yöntemi haline gelen kamu borçları söz konusu makroekonomik faktörlerden biridir. Kamu borçlarının gelir dağılımı üzerindeki etkisi; borcun kaynağı, vadesi, faiz oranı, kullanım şekli ve miktarı gibi faktörlere bağlı olarak değişebilmektedir. Bu çalışmada 2007-2017 döneminde 10 Avrupa Birliği geçiş ekonomisi ülkesinde kamu borçları ve ekonomik büyüme ile gelir dağılımı (temsilen Gini katsayısı) arasında eşbütünleşme ve nedensellik ilişkisi incelenmiştir. Yapılan çalışma sonucunda, bağımlı değişken Gini Katsayısı ile bağımsız değişken kamu borçları arasında pozitif bir ilişki tespit edilmiş, kontrol değişken ekonomik büyüme ile Gini Katsayısı arasındaki ilişki ise negatif olarak tespit edilmiştir.

This study aims to examine the extent to which the current ratio, total asset turnover, price earning ratio, and debt to equity ratio affect stock returns. The research sample used in this study were 44 property, Real Estate and building construction companies that are members of the Indonesian Sharia Stock Index (ISSI) on the Indonesia Stock Exchange on 2018-2022. The method used is descriptive method and hypothesis testing using multiple regression analysis. The results of the three-year study obtained significant results at the level of significance of the four independent variables on the dependent variable. The contribution of this study is the discussion of research results that are different from previous research results and related theories. Current ratio • total asset turnover • price earning ratio • debt to equity ratio • stock returns • Indonesia sharia stock index

Volume 78 of “Neutrosophic Sets and Systems” is dedicated to advanced research and applications of neutrosophic theory in diverse fields of information science and engineering. The papers in this volume present novel approaches to handle uncertainty, imprecision, and indeterminacy. Key areas of focus include the development and application of neutrosophic models for multi-attribute decision-making (MADM) and group decision-making. The research addresses complex problems such as risk assessment in energy storage power stations and livestock supply chains, and the evaluation of innovation capabilities and teaching quality in higher education. The volume also explores the application of neutrosophic concepts in solving mathematical problems, including those related to graphs, topology, and differential equations. Furthermore, there is research on the use of neutrosophic frameworks for evaluating social and economic impacts of sports events, assessing service quality, and analyzing project management performance. This collection of papers showcases the breadth and versatility of neutrosophic theory as a tool for addressing real-world challenges with vague or contradictory information.

Indeed, China’s ascent is significantly changing the landscape in aid-donor and aid-recipient relationship for African countries, despite the changes, empirical studies on the determinant and motive is lacking. Therefore, this paper examines the determinants of China’s financial aid to oil/ minerals exporting African countries. By using China’s loan data obtained from the China Africa Research Initiative, Johns Hopkins University and UN-COMTRADE product data classified into oil/ minerals, agriculture and manufacturing, this study employs fixed effects, generalised least squares and Pesaran dynamic fixed effects to analyse the motives. The results indicate that oil/minerals are not the motives behind China’s aid to Africa. However, China’s aid is driven by its manufacturing exports, suggesting that aid may be tied to trade. Also, the institutional structure enhances more financial aid to Africa. The findings of this study serve as recommendations for policymakers to improve trade pol...

The halal industry includes several sectors in its development, including Islamic finance, halal food, tourism, pharmaceuticals, media, and cosmetics. All of these industries must be properly integrated to function at their best. Although the halal concept has become a halal lifestyle for most Indonesians, the halal industry market is still not developed optimally in Indonesia. Thomson Reuters and Dinar Standards reported that Indonesia is only in the top 10 in the four halal industry sector indicators, including halal fashion (3rd), pharmaceuticals and cosmetics (9th), Islamic finance (6th) and halal food (2nd). In contrast, Indonesia is not in the top ten for the halal media and recreation sector. This paper will highlight the issues and challenges faced by the halal industry from the stakeholder perspectives; business practitioner, academician, regulator and consumer. The method used in this analysis is a qualitative approach and semi-structured interviews are used as data collection techniques. The interviews were conducted with 10 respondents consisting of academics, practitioners and regulators. The study is expected to outline the problems and challenges from a stakeholder perspective to help business practitioners and other parties involved in the halal industry realize the current issues

Brownies Buah BOOME" is the producer of affordable nutritious fruit filled brownies in Bekasi. They encounter fierce competition due to the availability many similar products in the area. Some of its competitors has the benefit of early entry to the market and has captive market. The Covid-19 pandemic affects its sales during the early days of the pandemic. This study aims to determine the competitiveness of "Brownies Buah BOOME" and identify ways to increase its competitiveness. Data collected from September 2021 to March 2022 through a series of interviews with the owner and customers. This study uses qualitative research methods with descriptive analysis techniques. The business is evaluated by the five factors of competitiveness: cost, quality, flexibility, delivery, and innovation. The results show that the business is competitive enough in terms of quality, flexibility, delivery and innovation. But the business needs to pay attention to the competitiveness factor of cost. We find that the business needs to reduce waster of materials in order to be more competitive.

One of the popular ginger-based products in Indonesia is ginger tea. It is believed that ginger can boost immune system. Targeted customers are adults under 50 years old, who will go back to work at the office for new normal era at this covid-19 pandemic. The purpose of this study was to develop ginger tea product for the targeted customers using customer discovery and business model canvas. According to targeted customers, previously available products' taste is not fresh, lack of pungent and spicy taste of ginger, not packaged properly so it loses its warmth, difficult to get and not enough information available on the products. The proposed product and its business model are done in one iteration. The result shows that targeted consumers are interested in the proposed product's value proposition. The proposed ginger tea product is seen as fresh with functional and attractive packaging, easy to get and clear product information.

The garment industry is one of the most intensely competitive in the world, and productivity is essential to sustaining that competitiveness. As one of the sectors that utilizes a large number of people and various activities at workstations, the garment industry is one that places a high priority on increasing productivity and reducing production costs. One of the biggest problems the garment sector has is line balance, which arises from the way the work is organized on the line and the coordination between workers, machines, and stages. Therefore, in an effort to increase productivity and reduce production costs, the line balancing problem is posed. In order to handle the nonlinear programming challenge, the GA heuristics technique was employed in this study. This study was tested with data from a clothing company to determine the efficacy of line balancing. Based on the results of line balancing, line managers can quickly balance lines to to minimize production cycle time and utilize workforce on the assembly line.

Commencing a new business network is a challenging task because it may have an effect on the company's long-term viability. This is a significant financial investment because, in addition to the market share and growing a company, establishing a business network carries the risk of failure. It also depends on manage-ment's ability to see the potential location, demands, market competitiveness, and business feasibility study performance. Regarding this, a feasibility analysis of site selection is required when deciding between alterna-tive business locations. This study applied a case study with qualitative approach involving GE-Matrix as the tool to make decision. It employed parameters that have been modified by using market attractiveness and fi-nancial projections. Feasibility studies of site selection were conducted on certain location, market potential, territory, competition, risk, and financial projections (BEP, payback period, and profitability index). As a re-search site, this study was done in one of the SMEs in Bandung. The results of the study revealed that the feasibility study by using GE-Matrix gained positive recommendation with a high score and the business loca-tion was eligible to be opened

During an organizational transformation, improvements must be dosed. Usually, an organization cannot change in lockstep: some teams and employees go faster than others. A more diverse and tailor-made target setting enables managers and employees to sufficiently transform while doing their day job and keeping their sanity. When it comes to where to focus management attention on the topics and employees most behind the target, Pareto's 80-20 rule is the usual answer: Only 20% of X is responsible for 80% of Y. Although Pareto seems a very general approach, some studies in the literature claim that the idea that only 20% of employees matter can be more harmful than beneficial. Moreover, it still doesn't tell where to focus, only that there is an unequal relationship between input and output. In this study, to verify whether Pareto's 80-20 rule applies to organizational transformation, we conducted extensive surveys during 320 different transformation projects covering almost 2,500 teams and more than 100,000 employees. We found that we had to adjust Pareto's 80-20 rule to a "50-20" rule-of-thumb. Approx. 20% of questions and 20% of respondents covered approximately 50% of the improvement target. Additionally, the underlying visualizations developed in this study yielded benefits in transformation planning and knowledge sharing.

During an organizational transformation, improvements must be dosed. Usually, an organization cannot change in lockstep: some teams and employees go faster than others. A more diverse and tailor-made target setting enables managers and employees to sufficiently transform while doing their day job and keeping their sanity. When it comes to where to focus management attention on the topics and employees most behind the target, Pareto&#39;s 80-20 rule is the usual answer: Only 20% of X is responsible for 80% of Y. Although Pareto seems a very general approach, some studies in the literature claim that the idea that only 20% of employees matter can be more harmful than beneficial. Moreover, it still doesn&#39;t tell where to focus, only that there is an unequal relationship between input and output. In this study, to verify whether Pareto&#39;s 80-20 rule applies to organizational transformation, we conducted extensive surveys during 320 different transformation projects covering almost...

Strategic decision-making is a precise craft that usually happens under time pressure. And often, the data for such decision-making is not (enough) available in the corporate data warehouse: you have to ask employees. This employee polling is usually very time-consuming. In this study, a novel approach is developed that couples artificial intelligence (AI) and a specific survey scale format to make one-off questionnaires in near real-time. We tested such AI-generated one-off questionnaires in 23 strategic situations where almost 7,000 employees provided nearly 6 million answers. Six statistical parameters assess the validity and reliability of the questionnaires. Our test results reveal that the developed methodology saves time and produces valid survey outcomes. Our finding, as a rule-of-thumb, is that, above a sample size of 100 respondents, AIgenerated one-off questionnaires are scoring well on the selected validity/reliability parameters. Consequently, the developed technique could be employed successfully in generating valid and reliable one-off questionnaires for organizational transformation.

The handling of used cell phones in Indonesia is mostly carried out by informal actors, starting from secondhand market actors. However, the activities of the informal actors often endanger the environment and human health. To reduce the impact, some of the activities should be transferred to formal parties. This requires collaboration of both parties as a form of waste management, which previously has never been established. The objective of this study is to explore the driving factors of collaboration intention of informal actors in handling used cell phones with the formal ones. Data were collected using questionnaires distributed to secondhand market actors in five districts in the Special Region of Yogyakarta Province. In this study, three internal driving factors are considered, which are environmental attitude, management commitment, and financial benefits, as well as two external driving factors: government support and competitor pressure. The regression analysis in each region revealed that the most significant driving factors vary across different regions, such as government support in Gunungkidul, management commitment in Bantul, competitive pressure and government support in Kulonprogo, government support, management commitment, and financial benefit in Sleman, as well as environmental attitude and financial benefit in Yogyakarta City. From the structural equation modeling at the provincial level, it was found that financial benefit and government support were the most significant factors influencing the collaboration intentions of all informal actors. The results of this study can be used as a reference.

Although there are several studies analysing how innovation capabilities influence export performance, this study aims to present the impact of a set of internal innovation capabilities on export performance of small and medium-sized firms (smes), with the mediating role of entrepreneurial orientation contingent upon the proactive or reactive behaviour of the firms to external stimuli. The study involves the analysis of 147 questionnaire‐based survey of managers from plastic manufacturing smes operating in Portugal that were subjected to a Partial Least Squares-Structural Equation Modelling (PLS-SEM) technique. The results show that proactive firms to external stimuli are not only better at innovating but also their entrepreneurial orientation capabilities underpin a better performance in international markets when compared with firms that react to external stimuli. This study has implications for smes aiming at increasing their export performance and innovativeness. For practitione...

The Covid-19 pandemic has made the world economy, including Indonesia, unstable. Indonesia is a very large country consisting of various islands, and due to Covid-19, the Indonesian government has implemented the Social Activity Restriction (PPKM) system. The present study aims to see whether the Covid-19 pandemic influences the performance of transportation and logistics companies in Indonesia. This study used 45 transportation and logistics companies listed on the Indonesia Stock Exchange. This study compared the performance before (2019) and after (2020) the pandemic. This study applied the normal distribution test and then the T-paired test to see the performance before and during the pandemic. The results of this study show the influence of the Covid-19 pandemic, seen from the Return on Equity (ROE), Return on Assets (ROA), and Return on Inventory (ROI).

Organizations that operate in the market and are trying to work successfully and thrive, they must act globally. Last decade of the last century, testified that he began a period of global competition, which is marked with standard breakthrough of the world market orientation and international organizations. The free flow of products is increasing and customers are getting more and more choices and thus becoming more demanding wanting always new and better products. Today's customers are compared to a few decades away more informed, the standards are higher and they become larger requirements. They began to realize that to have a lot of options available and one of them depends on where and what will they buy and what services are willing to pay. Developed countries have recognized the importance of the changes that are happening and started to work on creating the conditions that their organizations are better than the competition in order to survive in the market, and thereby create favorable conditions for the advancement of the country. Will there be a quality problem or a resource of an organization depends primarily of a basic attitude toward quality that exists in the organization. Implementation of the quality management system and obtaining ISO 9000 certification is not an easy task. The purpose of ISO 9000 is to ensure that any product produced most effective and efficient manner. Computer software that is ubiquitous in the activities they are engaged in the organization must be set as an object fitting into the overall system of quality according to standard ISO 9000.