The importance of this research is to analyze the impact of open sky on transport air transport in Tunisia and determine the equilibrium price, quantities and profit of each airline by adopting Analysis of the effect of concluding an Open Sky between Tunisia and the European Union will be carried out according to 3 scenarios - Scenario 1: Air France enters the Paris-Djerba and Tunis-Djerba circuit - Scenario 2: Competition on the Paris-Tunis and Tunis –Djerba market - Scenario 3: Collision between companies

The purpose of this study was to determine the effect of self-efficacy, distributive justice on organizational commitment and employee performance. The population in this study were employees of the Bali Provincial Education Office. The sampling technique used purposive sampling and obtained a sample of 74 respondents. The variables of this study used three variables, namely the dependent variable, the independent variable, and the mediating variable.

Higher Education Intitution (HEIs) in making changes so that their competitive roles and leadership competencies are factors that need to be taken into account. This paper aims to identify the Job Competency Requirement (JCR) of top leader HEI or rector and analyse the matching of person competency with the JCR in order to placement the appropriate leader in order to achieve effective performance. Methodology using competency with called the Behavior Event Interview (BEI), is a semi structured interview in which the respondent is asked to recall recent, specific events in which he or she felt effective and quantitative methods with surveys using questionnaires.

This study examined the effect of external debt burden on the growth of Nigeria economy. Time series data was sourced from Central Bank of Nigeria Statistical Bulletin from 1986-2019. Nigeria real gross domestic was proxied for dependent variable while debt servicing; external debt stock, debt overhang, debt sustainability and crowd-out effect of external debt were proxies for independent variables. The study employed multiple regression models to estimate the relationship that exists between external debt burden indicators and Nigeria economic growth. Ordinary Least Square (OLS), Augmented Dickey Fuller Test, Johansen Co-integration test, normalized co-integrating equations, parsimonious vector error correction model and pairwise causality tests were used to conduct the investigations and analysis. The study findings revealed that 72 percent of the variations in Nigeria gross domestic products can be explained by the changes in external debt burden indicators. The results indicated a negative coefficient with external debt stock and debt overhang while a positive coefficient with debt sustainability, debt servicing and crowd out effect of external debt on Nigeria gross domestic products. From the findings, the study concludes that external debt burdens significantly affect growth of Nigeria economy. We recommend that the fund borrowed should be effectively managed, the federal government should laydown guidelines in terms of defining the purpose, duration, moratorium requirements and commitments, negotiation among others including conditions for external debt loans. Government should initiate and develop policies that will address the fundamental causes of external debt.

This study aims to measure the intentions of Muslim investors in investing in Islamic stocks using the Theory of Planned Behavior and including religiosity. Religiosity was added in the study to answer the weakness of TPB to add new external variables to it. The sample of this research is Muslim investors who invest in shariah stocks with 200 investors. The analytical tool used in this study is Partial Least Square (PLS) using SmartPLS 3.0 software. This study indicates that the variables of attitude, subjective norm, and perceived behavioral control have a significant positive effect on the intention of Muslim investors to invest in Islamic stocks. Religiosity is also proven to have a significant positive effect on the intentions of Muslim investors to invest in Islamic stocks. Religiosity is proven to be a new external variable in the TPB that can measure Muslim intentions to invest in Islamic stocks.

The research study examines product life cycle and time-varying advertising elastics in Port Harcourt, Rivers State. The population of the study consisted of 10 Television dealers, 10 Food and Beverages Distributors, 5 Tobacco Distributors, 10 Detergent Distributors, 10 Foam Mattress and Bedding Dealers and Suppliers registered with the Rivers State Chamber of Commerce. The sample size of the study consisted of 40 firms and a total of 120 respondents made up of owners, senior managers, sales representative and marketing executives in the frame of three (3) respondents from each firm were surveyed through the administration of questionnaire.

This study investigated the relationship between risk management and financial intermediation of quoted commercial banks in Nigeria. Panel data were sourced from the Nigeria Stock Exchange for a period that spans 2009 to 2018. Financial intermediation was measured domestic credit of the commercial banks. Domestic credit was modelled as the function of Risk diversification, Basel compliance, risk transfer, credit securitization and risk retention and risk evaluation. Multiple regressions were formulated to ascertain the relationship between risk management and capital investment decision of commercial banks. Panel Unit root test was utilised to establish the stationarity of the data. Panel cointegration, and granger causality test analyse the data. The panel unit root test proved presence of unit root at first difference and concluded that the variables were integrated in the order of 1(I). The study found that, there is a significant relationship between risk management and domestic credit decision, of the quoted commercial banks. The panel cointegrations show the presence of long run relationship between the endogenous variables and the exogenous variables while the granger causality test found uni-directional causality among the variables. From the findings, the study concludes that risk management have significant relationship with domestic credit decisions of the commercial banks. The study recommends that to mitigate the riskiness of banking operations, more avenues for risk diversification should be explored. Although Basel compliance enhances domestic credit decision, its implementation should be done cautiously and in consideration of the intricacies and peculiarities of the Nigerian banking space, as it impinges on most domestic credit decisions.

This is a legal case study of Sanchez v. Deloitte & Touche. It covers: (a) legal elements of a securities fraud claim; (b) the effect of the Private Securities Litigation Reform Act upon the pleading of an auditors complicity in securities fraud; (c) how SEC Rule 10b-5 affects auditors; (d) potential red flags pertaining to an audit clients deficient inventory control system; (e) the failure of a clients internal controls to detect a gross overvaluation of inventory; (f) the failure of an auditor to ensure that the client’s inventory is valued at the lower of cost or market, as required under General Accepted Accounting Principles; (g) the court’s decision as to whether the auditor in this case was liable for complicity in securities fraud, the courts legal justification for the decision, and the impact of the red flags on the court’s decision.

The flood that hit Sungai Alang Village resulted in many floating net cages being lost in the flood, so many farmers lost their cages and caused losses for fish farmers. The aims of the study were to analyze: 1. The economic impact of floating net cage fish cultivators losses. 2. The impact of social losses experienced by fish farmers. This study uses a survey method, the analysis used is business analysis and descriptive. The results of the analysis of the impact of flooding on fish cultivation in floating net cages in Sungai Alang village: 1. The economic impacts that occur are the loss of cages, loss of fish and damage to nets which result in farmers losses. 2. The social impacts that occur are affecting the education of family members who continue to university cooperation from the community in dealing with flood disasters, changes in business due to flooding from fish farming in cages to fishing, gardening, cutting sap, raising chickens and selling vegetable.

The growing trend in marketing technologies presents opportunity for maximum productivity and profitability through the adoption of mobile technologies, phone calls in particular to business organizations. Firms who see this development as opportunity of gaining consumer purchase stand a better chance for survival. The adoption of telemarketing in the food and beverage firms is increasing given the spate of consumer awareness of the usefulness of mobile phones in purchase however the measure of consumer purchase behavior in telemarketing is still minimal in marketing research. This research seeks to validate empirically, while analyzing the influence of telemarketing on consumer purchase behavior of food and beverage firm in Port Harcourt. The study adopted quantitative research design using a survey method. A total of 184 subjects made of marketing managers and employees in the frame of eight (8) respondents from 25 firms were surveyed through questionnaire administration. Four research questions were posed and four hypotheses were tested. Data analysis was done using descriptive statistics of mean and standard deviation while inferential statistics of Spearman’s Rank Correlation Coefficient (rho) was used to test the stated hypothesis in SPSS version 25 which was used to correlate data on the independent and dependent variables of the study. The findings from the Spearman’s rank correlation coefficient analysis result reveal a significant relationship between inbound marketing, outbound marketing, B2B telemarketing, B2C telemarketing and consumer purchase behavior. It was concluded that telemarketing influence on consumer purchase behavior of food and beverage firms in Port Harcourt is significant. The study therefore recommends that food and beverage firms’ marketers should engage convenient advertisement strategies that accommodate customer feedback, extract customer data from available directories such as the network service provider data base, initiate and maintain good rapport with other firms and provide regular and up to-date training to the telemarketers to achieve customer purchase in Port Harcourt.

The procurement of infrastructure projects through the use of PPPs has a number of advantages including the potential of reducing life cycle costs, better project risks management and improved service delivery to mention a few. However, PPPs inevitably give rise to liabilities whether explicit or contingent. These liabilities where not properly managed may have adverse economic consequences for countries. This paper finds that whilst Nigeria has appropriate legal and institutional structures for managing fiscal liabilities generally, such structures are not designed or appropriate to deal with fiscal liabilities arising from PPPs. The paper makes suggestions on how this shortcoming may be addressed.

This study examined the relationship between investment policy and dynamic of net book value of quoted manufacturing firms in Nigeria. Panel data of 15 quoted manufacturing firms was collected from the annual reports of the manufacturing firms from 2010-2019. Stock prices of the quoted firms was modeled as the function of short term portfolio investment, subsidiary investment, long term portfolio investment and long term investment. Multiple regressions were formulated. Panel data methodology was employed while the fixed effects model was used as estimation technique at 5% level of significance. Fixed effects, random effects and pooled estimates were tested while the Hausman test was used to determine the best fit. Panel unit roots and panel cointegration analysis were conducted on the study. The study found that the independent variables explained 69.1 percent of the systematic variation in net book value of the quoted manufacturing firms. Long term investment and subsidiary investment have positive relationship with net book value of the quoted manufacturing firms while short term and long-term portfolio investment have negative relationship with net book value of the quoted manufacturing firms while the probability coefficient of the variables informed us that the independent variables are statistically not significant. From the findings, the study conclude that investment policy affect significantly the net book value of the quoted manufacturing firms. It recommends that proper investment analysis should be carried out in appraising short term investment to enhance value of manufacturing firms. There is need for management to integrate the objectives of long term investment with the value objective of Nigeria manufacturing firms.

Islamic Boarding School Sunan Drajat is a boarding school with a population of students reaching 12000 plus 20 business units spread across various sectors so that the existence of micro insurance is needed as a form of social security for students and others. This study aims to make a proposed model for the development of sharia insurance that can be developed at the Islamic boarding school in accordance with existing needs. The research method used in this study is a qualitative approach with ANP analysis techniques, the use of ANP analysis techniques aims to determine the extent to which the response from Sunan Drajat stakeholders is in accordance with what is needed. The results show that the micro insurance model that can be applied at the Islamic Boarding School Sunan Drajat is a micro insurance model that is oriented towards the welfare of students, especially in the form of health insurance with an easy, safe and profitable service system so that it can provide guarantees to students.

This study examined the effect of sectorial microcredit allocation on Nigeria economic development. Time series data were sourced from Central Bank of Nigeria Statistical Bulletin from 1992-2019. Nigeria per capita income was proxied for dependent variables while microcredit to agricultural sector, mining and querying, manufacturing sector, real estate and construction and transport and communication were proxies for independent variables. The study employed descriptive statistics and multiple regression models to estimate the relationship that exists between sectorial microcredit allocation and economic development. Ordinary Least Square (OLS), Augmented Dickey Fuller Test, Johansen Co-integration test, normalized co-integrating equations, parsimonious vector error correction model and pair-wise causality tests were used to conduct the investigations and analysis. The study found that 59 percent variation on Nigeria per capita income can be traced to variation on microcredit allocation to the various sectors of the economy. microcredit to transport and communication have positive and no significant effect, microcredit to real estate and construction have negative but no significant effect, microcredit to manufacturing sector have negative and significant, microcredit to mining and querying have positive and significant effect while microcredit to agricultural sector have positive and significant effect on Nigeria per capita income. From the findings, the researcher concludes that microcredit allocation have significant effect on Nigeria economic development. It recommends that for re-introduction of the abolished compulsory sectorial lending operation and sectorial reforms to attract microcredit. Microfinance banks should be encouraged to increase their branches so as to reach out and provide loans to more clients in order to achieve greater investment purposes. Government should further encourage the activities of micro finance banks by creating enabling environment so that they can further support the growth of business enterprises in Nigeria.

The resilience of tourist destinations is nowadays an essential means for a successful and efficient management of all sectors. In Morocco, the tourism sector, whose revenues are ranked third nationally, should be strengthened and immunized against all risks and contingencies (Covid-19 as an example) that can slow down or hinder its growth and constitute a locomotive of socio-economic development.

This work investigated the relationship between interest rate deregulation and performance of Nigerian deposit money banks for the period 1996-2018. Interest rate deregulation was disaggregated into prime lending rate, maximum lending rate, 3-months deposit rate and over 12-months deposit rate while return on assets (ROA) was used as a proxy for deposit money banks’ performance. Data on the above variables were sourced from the Central Bank of Nigeria Statistical Bulletin (2018 edition) and the World Bank data base. The data were tested for stationarity using the Dickey-Fuller (D-F) test, for long-run relationship using Bound’s co-integration test, and for reliability of ARDL results using serial correlation, heteroscedasticity and normality tests. The results of the tests revealed that all the variables were integrated of order zero or one, and that a long-run relationship exists between the variables. Consequently, ARDL model for parameter estimation process revealed that only prime lending rate was positively related to ROA of banks while none of the explanatory variables was statistically significant. The researcher then submitted that there is no significant relationship between interest rate deregulation and the performance of Nigerian deposit money banks for the period considered. Hence, deposit money banks should strive to mobilize adequate savings from surplus spenders by offering them deposit rates that are capable of inducing savers to increase their savings and boost the availability of loanable funds. Also, there is urgent need to restructure the Nigerian financial system whereby policies by the monetary authorities will achieve pre-determined goals. In essence, to make interest rate policies meaningful, there is need to curtail financial transactions that escape the banking system.

This study was undertaken to examine the relationship between trade off variables and market value of quoted small and medium scale enterprises in Nigeria. Secondary data obtained from financial statement of 10 quoted small and medium scale enterprises from 2009 – 2018. Market value was modeled as the function of, non-tax shield, business risk and tangibility. Panel data methods were employed while the fixed and random effects models were used as estimation technique at 5% level of significance. Fixed effects, random effects and pooled estimates were tested while the Hausman test was used to determine the best fit. Panel unit roots and panel cointegration analysis were conducted on the study. The study found that trade off variables has significant relationship with market value of the small and medium scale enterprises. From the regression summary, we conclude that, trade off variables have significant relationship with market value of the small and medium scale enterprises. We recommend that financial managers should institute sound, efficient and coherent capital structure management policies such that will enable them determine the right mix or combination of debt, equity or both that will enhance firms’ value in Nigeria. Firm should expand to a level it does not result to diseconomies of scale and the eventual fall in the value of the small and medium scale enterprises. Government and policy makers should provide an enabling market environment capable of enhancing easy source of capital to enhance firm value in Nigeria. Management of the small and medium scale enterprises should employ more of long-term debt than equity capital in financing their operations, because it results in higher small and medium scale enterprises value. Corporate financial decision makers should employ more of long-term-debt than equity in their financial option. This is in line with the pecking order theory. Management of the small and medium scale enterprises should compare the marginal benefit of using long-term-debt to the marginal costs of long-term-debt before concluding on using it in financing their operations. This is because as shown by this work, long-term-debt impact positively on firm’s value unlike equity capital.

This study seeks to explore and investigate the influence of foreign direct investment, remittances, and trade openness on economic growth in the Organization of Islamic Cooperation with governance index as a moderating variable in 2005-2019. Moderated Regression Analysis analysis is used to analyze governance index variables. The use of Generalized Least Square and Generalized Method of Moments is used to determine which method is best. Sargant level of significance and value showed GMM more precisely in this study. The results of statistical testing show that all independent variables have a significant positive influence on economic growth except foreign direct investment which has a significant negative influence. This negative influence is due to the instability of investment flows. In addition, governance index can moderate foreign direct investment, remittances, and trade openness in its influence on economic growth.Thus, it can be concluded that to increase economic growth, the need for good governance index so that economic growth in the Organization of Islamic Cooperation is increasing.

Job satisfaction is important for better performance. This research paper shows the various factors affect job satisfaction. To find the actual facts 50 respondents are selected randomly from Meghna Textiles Mills Ltd., Tongi Industrial Area, Gazipur, Dhaka for collecting data. A structured interview schedule is used to collect data. Brayfield-Rothe scale was used for measuring job satisfaction. 10 variables like proper supervision, recognition for good work, payment, promotional opportunities, work environment, proper increment, participation in decision making, allowances and bonus are selected as independent variables and job satisfaction of the workers is selected as dependent variable. The result of the study shows that significantly higher number of workers are dissatisfied with their job than those who are satisfied with their job. The results indicate that age and experiences are negatively correlated with job satisfaction. The industrialists can be benefited by reducing job dissatisfaction which will lead to higher performance and better industrial relation in the country. Changes should be made to get better performance by the workers for the betterment of the current situation of industries in Bangladesh.

The purpose of this research to test and analyze the influence of auditor independence, integrity and accountability on audit quality moderated by ethics. This research approach is quantitative with associative research type. This research was conducted using a survey method by distributing questionnaires to auditors who work at the Public Accounting Firm in Medan. Sampling using purposive sampling, with a total sample of 90 respondents. The data were analyzed using the partial least squares structural equation model (SEM-PLS). The results of this study indicate that auditor independence has a significant and positive effect on audit quality. Auditor integrity has no effect on audit quality, and auditor accountability has a significant and positive effect on audit quality. In addition, this study also found that ethics did not moderate the influence of auditor independence on audit quality, ethics did not moderate the effect of auditor integrity on audit quality and ethics did not moderate the effect of accountability on audit quality. For this reason, auditors are expected to continue to improve their independence, integrity, accountability and ethics in order to improve audit quality, by continuing to carry out technical training that is sufficient to cover technical aspects as well as general education. The novelty of this research is that the researcher uses the majority of auditors to be in the category of young adults, which can be one of the factors causing the integrity variable to not affect audit quality.

The purpose of this study was to determine and analyze the competence, objectivity and ethics of auditors regarding the quality of internal audit results and to determine and analyze whether the integrity variable as a moderating variable strengthens and weakens the relationship between efficiency, objectivity and ethics can. on the quality of test results. This type of investigation is descriptive and qualitative in nature and the subjects of this investigation are all Medan City Inspection examiners. The data used is the main data from the Medan City Inspectorate. Competency inspection results have no significant effect on the quality of audit results. Objectivity has a significant effect on the quality of test results.

The valuation of inventories is one of the main issues in financial reporting. In particular, the issue of allocation of indirect costs identifies a problem under discussion. This article highlights how in Italy indirect costs are considered in the valuation of inventories by law, accounting standards and case law.

Innside by Melia Yogyakarta is a 4-star business and leisure hotel owned by PT. Saraswanti Indoland Development. In 2018-2019, Innside by Melia Yogyakarta experienced a relatively rapid increase in revenue. However, the Directors of PT Saraswanti Indoland Development are still not satisfied with the hotels current performance. To improve hotel performance, the target market will be focused on leisure travelers. However, the social media platform owned by Innside by Melia Yogyakarta, which will attract leisure travelers, also does not have a good performance. To overcome this issue, several analyzes and findings are conducted. External analysis is determined by PESTEL and Competitor Analysis. Internal analysis is determined by VRIO and Segmentation, Targeting, and Positioning (STP). Then, a survey was carried out to find out the preferences of leisure travelers. The survey was made based on the customer experiences digital journey while staying at Innside by Melia Yogyakarta and hotels in the Yogyakarta. There are six stages of the customer experience journey: the awareness inspiration stage; research consideration stage; decision-making stage; preparation stage; in-hotel experience stage; and loyalty advocacy stage. The survey results were processed quantitatively and analyzed descriptively. Based on the survey results, the root of the problem lies in customers low awareness inspiration towards Innside by Melia Yogyakartas social media. The solution to this problem is sought by using the Repositioning and New Wave Marketing strategy to create a horizontal marketing system on Innside by Melia Yogyakartas social media. Each alternative solution is systematically compiled on the customer journey map. then recommendations for social media content were made to implement the formulated strategy.

This study aims to examine and analyze the effect of Production Planning and Sales & Distribution variables on The Accounting Information Quality moderated by personal competence at PT Aneka Gas Industri Tbk Wil I North Sumatra. Type of this research using causal research. This study using 126 respondent as a sample with cencus method, questionnaire were given and filled out by employees of PT Aneka Gas Industri Tbk Wil I North Sumatra using ERP-SAP. The data were analyzed using the partial least squares (SEM-PLS) structural equation model. The results of this study indicate that the Production Planning variable has a significant and positive effect on the accounting information quality. Sales & Distribution variables have a significant and positive effect on the accounting information quality. In addition, this study also found that personal competence did not moderate the effect of Production Planning and Sales & Distribution variables on The Accounting Information Quality.

The value of the company is an illustration of how good or bad management is in managing its wealth. An increase in the value of the company is usually marked by an increase in stock prices. The purpose of this study is to examine and analyze the effect of debt to equity ratio (DER) and current ratio (CR) on company value with return on assets (ROA) as intervening variable in Consumer Goods Industrial Companies Listed on the Indonesia Stock Exchange for the 2015–2018 period. The research method used is a quantitative approach, the type of research is reciprocal associative, and the nature of the research is explanatory research. The sampling technique used is purposive sampling so that the number of samples obtained is 20 companies. The analytical method used is Smart PLS (partial least square). The results of this study indicate that DER has a positive and significant effect on ROA but has no effect on company value. CR has a positive and significant effect on ROA but has no effect on company value. ROA has a positive effect on company value. ROA as an intervening variable can mediate the effect of DER on company value but cannot mediate the effect of CR on company value.

The project performance of organisations have proven to be important in terms of ensuring that the projects remain profitable and that there are no hindrances for the success of the project. Therefore, continuous assessing of the project performance helps to further improve the performance. The study aims to examine the project performance of private organisations in Malaysia particularly in Kuala Lumpur and Cyberjaya, basing it on organisational culture, employee commitment and leadership. A survey was carried out, using questionnaires and valid data collected from 121 respondents. The research findings reveal that organisational culture, employee commitment and leadership influences the project performance. In conclusion, meaningful recommendations are made based on the results to successfully implement, manage and promote better project performances.

The article examines the need for a treasury information system in public finance management in the digital economy and the importance of using software packages in the execution of the treasury budget. The analysis of off-budget funds on the accounts of higher educational institutions of the Republic of Uzbekistan and funds received from the contract form of education is carried out. The treasury system provides scientific proposals and practical recommendations for improving the accounting of funds received from payment contracts in higher education institutions.

This study aims to analyze the effect of DAR, company size on ROE, and Tax Avoidance as a moderator in healthcare companies on the Indonesia Stock Exchange. This study uses secondary data obtained from the website www.IDX.go.id and using a sample of 12 companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The sampling technique used is purposive sampling. The number of research sample data is 32. The analysis technique is Multiple Linear Regression and Moderated Regression Analysis. The results that R2 is 36.8% and hypothesis testing indicate that the influence of DAR is significant (0.012) and Firm Size is significantly affected (0.002) on ROE. After moderating R2 become 49% and testing the hypothesis show that Tax avoidance moderates the effect of DAR to be (0,034) significant but Tax Avoidance does not moderate the effect of Firm Size on ROE.

This study aims to determine the effect of auditors independence and auditors ethics on audit quality at public accountant office in Medan city with auditors experience as moderating variable. The method used in this study is a correlational research that study the relationship of independent variables namely auditors independence and auditors ethics with dependent variable namely audit quality and moderation variable namely audit quality. The study population was 186 auditors with sample of 45 auditors determine using purposive sampling technique. The technique of collecting data using a questionaire.

This paper discusses and analyzes how Information Technologies destabilize the banking sector and induce irrevocable changes in the sector that lead to new entrants, innovation and, above all, disintermediation. Our objective is to analyze the relationship between the financial market, IT and financial intermediation, in order to detect the impact of the automation of the financial market on the traditional intermediation activity of banks. Based on a descriptive analysis of the Tunisian banking sector, and over the 1998-2018 periods, we have shown that the disintermediation of Tunisian banks is the consequence of the automation of the financial market. The more the financial market invests in IT, the more banks are Disinter mediated. In Tunisia, IT is a driving force behind the disintermediation of banks. In any case, recent developments confirm the fact that rather than asserting that traditional banking is dead, the above analysis advocates a renewal of the banking economy. The role of banks is not about to diminish. The era of direct finance and new technologies has not so much created disintermediation but rather a new sharing of roles in the financial sphere.

The tourism sector has the opportunity as a source of information regarding the demand preferences of foreign tourists for goods produced in tourist destination countries. The preference of foreign tourists in this study is measured by using the value of Indonesian exports of goods to the country of origin of tourists one year after their visits. The purpose of this study is to analyze the role of the tourism sector in increasing demand for exports of domestic goods by foreign tourists. To overcome the endogeneity problem, this study uses the Corruption Perception Index (CPI) as an instrumental variable which is estimated by Two Stage Least Square (2SLS). By using data on exports of goods based on Broad Economic Categories, the results show that the preferences of tourists from Malaysia, Singapore, China, Japan, and Australia for Indonesian products are in food and beverages (primary), food and beverages (processed), industrial commodities. supplies, and consumer goods. These results conclude that the tourism sector can boost export performance through intensive and extensive trade margins.

This article studies the effect of the types of innovation of start-ups (product, process, business and organizational innovation) on access to external funding. Thus, the main objective is to identify the specific determinants of innovation likely to influence access to external funding for Cameroonian start-ups. To achieve this, we have adopted a quantitative methodological approach through the administration of 105 questionnaires on start-ups in the cities of Douala and Yaoundé. The collected data were analysed by SPSS software and the logistic regression method was used. The results of these analyses show that the more Cameroonian start-ups adopt commercial innovations, the more likely they are to access external funding.

Religion is an integral component of Pakistani culture with a growing impact that cannot be belittled by advertisers. The purpose of this study is to understand the dominant purchase element and its impact over customer preferences when purchasing beauty products within the Pakistani market. Six independent variables were empirically studied to determine which one has the highest influence and thereby impact on customer preference when buying beauty products. Primary data was collected through questionnaires from 280 respondents in urban Karachi and regression analysis was run to determine the impact of Quality Assurance, Country of Origin, Social Recognition, Consumer Ethnocentrism, Unavailable Local Substitute, and Religiosity on Customer Preferences when purchasing beauty products. The relationship between religious conviction and states of mind toward international items shows that consumers are going to abstain from purchasing international brands out of a strong sense of religiosity. The study helps managers of beauty brands, a growing segment within the local market, to determine the elements that have the highest impact on customer preferences to better develop their product campaigns.

Aim/purpose – This paper aims at examining the impact of income diversification on financial performance. The motivating factor is an occasion by raising pursuance of interest activities and fluctuations of profitability among banks due to the declining interest income and stiff competition. Design/methodology/approach – This study uses a sample of 31 Kenyan banks and data for the period 2008-2019. Data is analyzed through fixed-effect regression analysis. Findings – The study finds that income diversification improves bank profitability. The findings are attributable to an increase in non-interest income and possible risk diversification. Moreover, the study controls for several banking sector-specific factors that affect financial performance. The results show bank size, age, loan portfolio quality, lending strategy, and market share have a significant effect. Research implications – Based on the results, the study recommends that bank managers should consider engaging in non-traditional activities that generate non-interest income to compensate for deteriorating interest income and to boost performance. In addition, the study recommends that bank regulators should relax rules that limit the extent to which banks can engage in non-interest earning activities

This study aimed to find company value which was influenced by company size, profitability, dividend policy, and liquidity in manufacturing companies for the 2016-2019 periods. The population of this research consisted of 52 manufacturing companies. A purposive sampling approach was used to pick 18 companies over four years, yielding a total of 72 samples.The results of this study suggest that the company size (LN) has a partial effect on company value, profitability (NPM)does not have a partial effect on company value, dividend policy (DPR) on company value has no partial effect on company value, and the current ratio that is used to measure liquidity has no partial effect on company value. Then simultaneously LN, DPR, NPM, and Current Ratio affect PER.

This study, investigated the impact of e-marketing practices on the performance of manufacturing Small and Medium Enterprises in Dar es Salaam, Tanzania. Through quantitative method, the survey research design was employed and a cross-sectional analytical approach was used. Data was randomly collected from 200 SMEs using both semi-structured questionnaire and company reports. Then, the analysis stage involved descriptive statistics, cross-tabulation, and regression analyses through SPSS:21 Results confirm that growth performance is more evident in SMEs that have used ICTs in their marketing activities and/or had ICTs knowledge as compared to their counterparts that did not transact electronically. Further findings reveal that most SMEs perceive the use of ICTs in marketing as an important aspect. However, there is no statistically significant relationship in the rating of the importance of ICT applications and SMEs performance. Apparently, there is more or less similar views on the importance of e-marketing within manufacturing SMEs. Notably, the study identified some challenges of executing e-marketing including lack of ICT knowledge, increase in internet crimes, lack of trust and transaction security, difficulties in accessing the internet and ICT accessories. Further, the model that can be used to explain the impact of e-marketing on SMEs performance is proposed.